Legal Opinion
State Tax Commission v. Potomac Electric Power Co.
Court of Appeals of Maryland
Decided June 2, 1943No. [No. 27, April Term, 1943.]PublishedCited by 53 opinions
1Opinion of the CourtDelaplaine, J.
The question presented by this ease is whether the State recordation tax is payable upon the recordation of a counterpart mortgage in Charles County in 1942, after the original mortgage had been recorded in Prince George’s and Montgomery counties in 1936.
On July 1, 1936, Potomac Electric Power Company, a public utility incorporated under the laws of the District of Columbia, executed a trust mortgage upon its property to Riggs National Bank of Washington, trustee, to secure a bond issue of $15,000,000. On the following day the mortgage was recorded in Prince George’s and Montgomery counties,…
2Cases cited15 opinions
- Bank of Columbia v. OkelySupreme Court of the United States · 1819
- Union Pacific Railroad v. Laramie Stock Yards Co.Supreme Court of the United States · 1913
- Alexander v. WorthingtonCourt of Appeals of Maryland · 1853
- Appeal Tax Court v. Western Maryland RailroadCourt of Appeals of Maryland · 1879
- State Tax Commission v. HarringtonCourt of Appeals of Maryland · 1915
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3Cited by53 opinions
- Smith v. HiginbothomCourt of Appeals of Maryland · 1946
- White v. Prince George's CountyCourt of Appeals of Maryland · 1978
- Pressman v. State Tax CommissionCourt of Appeals of Maryland · 1985
- Langston v. RiffeCourt of Appeals of Maryland · 2000
- Slate v. ZitomerCourt of Appeals of Maryland · 1975
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