Legal Opinion
County Commissioners v. Farmers & Mechanics' National Bank
Court of Appeals of Maryland
Decided March 1, 1878PublishedCited by 7 opinions
Appeal from the Circuit Court for Frederick County. The case is stated in the opinion of the Court.
1Opinion of the CourtBartol, C. J.
The appeal in this case ■ is taken under the provisions of the Act of 1816, ch. 260, providing for “the general valuation and assessment of property in this State.”
“The appellee is a National Bank located in Frederick County, organized under the laws of the United States.' It has a capital stock of $125,000, divided into 5000 shares of the par value of $25.00 each. A portion of the capital is invested in a lob of ground improved by a banking house, such as is necessary for carrying on the banking business, and in furniture for the use of the bank.”
“Its shares of capital stock were assessed…
2Cases cited5 opinions
- Mayor of Baltimore v. Baltimore & Ohio Rail-roadCourt of Appeals of Maryland · 1848
- State v. Cumberland & Pennsylvania RailroadCourt of Appeals of Maryland · 1874
- Gordon v. Mayor of BaltimoreCourt of Appeals of Maryland · 1847
- Tax Cases Under the Act of March, 1841, chap. 23Court of Appeals of Maryland · 1841
- Philadelphia, Wilmington & Baltimore Rail Road v. BaylessCourt of Appeals of Maryland · 1844
3Cited by7 opinions
- Stroh v. City of DetroitMichigan Supreme Court · 1902
- Inhabitants of East Livermore v. Livermore Falls Trust & Banking Co.Supreme Judicial Court of Maine · 1907
- William Wilkens Co. v. Mayor of BaltimoreCourt of Appeals of Maryland · 1906
- State Tax Commission v. Baltimore & Ohio RailroadCourt of Appeals of Maryland · 1941
- Bacon v. Board of State Tax CommissionersMichigan Supreme Court · 1901
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