County Commissioners v. Franklin Coal Co.
Court of Appeals of Maryland
Appeal from the Circuit Court for Garrett County, in Equity. The hill of complaint of the Franklin Coal Company represented that on the 13th of June, 1854, it was duly incorporated under the Act of 1852, ch. 322, of the Legislature of Maryland; that each and every year since its incorporation, it had been regularly assessed upon the tax books of Allegany county, for county and State taxes upon its capital stock, and the taxes so assessed had been annually paid to the…
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Appeal from the Circuit Court for Garrett County, in Equity. The hill of complaint of the Franklin Coal Company represented that on the 13th of June, 1854, it was duly incorporated under the Act of 1852, ch. 322, of the Legislature of Maryland; that each and every year since its incorporation, it had been regularly assessed upon the tax books of Allegany county, for county and State taxes upon its capital stock, and the taxes so assessed had been annually paid to the collector of county and State taxes for said county, and for which payments so made, it held the collector’s several receipts…
1Opinion of the CourtStewart, J.
All the. cases uniformly maintain, that the power of a Court of equity to grant the writ of injunction, must he exercised with the greatest caution.
A full disclosure of all the material facts, and a clear prima facie case demanding redress, must he made by the allegations of the hill to warrant such proceedings. Johnston vs. Glenn, 40 Md., 200.
There is not sufficient foundation furnished by the averment of the bill in this case to justify the interposition of the Court.
The Act of 1866, ch. 157, sec. 14, provides for the taxation of the stock of the corporations specifically described therein.
T…
2Cases cited1 opinion
- Johnston v. GlennCourt of Appeals of Maryland · 1874
3Cited by3 opinions
- Lamm v. BurrellCourt of Appeals of Maryland · 1888
- Mayor of Salisbury v. Camden Sewer Co.Court of Appeals of Maryland · 1920
- Chesapeake Beach Hotel Co. v. HallCourt of Appeals of Maryland · 1913