Legal Opinion

State v. Schultz Gas Fixture & Art Metal Co.

Court of Appeals of Maryland

Decided March 25, 1896PublishedCited by 19 opinions

Appeal from the Court of Common Pleas. The case was tried before the Court below (Dobler, J.) upon an agreed statement of facts which are set forth in the opinion of the Court.

1Opinion of the CourtRussum, J.

The General Assembly, at its January session, 1890, (ch. 536), passed an Act, entitled “An Act to add a new section to Article eighty-one of the Code of Public General Laws, title ‘ Revenue and Taxes,’ sub-title ‘Payment of Taxes by Corporations,’ providing for the payment by every newly incorporated company of a bonus on its capital stock, for the use of the State, to come in after section eighty-eight, and to be designated as section eighty-eight A.” In the body of the Act it is provided that “ every corporation incorporated since January 1, 1890,” except cemetery companies and companies…

2Cases cited2 opinions

  1. Scharf v. TaskerCourt of Appeals of Maryland · 1891
  2. Roland Park Co. v. StateCourt of Appeals of Maryland · 1895

3Cited by19 opinions

  1. Painter v. MattfeldtCourt of Appeals of Maryland · 1913
  2. Mayor of Baltimore v. FlackCourt of Appeals of Maryland · 1906
  3. Hammond v. BinghamIdaho Supreme Court · 1961
  4. Curtis v. MacTierCourt of Appeals of Maryland · 1911
  5. State v. EmersonSuperior Court of Delaware · 1939

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