Legal Opinion
State Tax Commission v. Baltimore & Ohio Railroad
Court of Appeals of Maryland
Decided January 3, 1941No. [No. 69, October Term, 1940.]PublishedCited by 8 opinions
1Opinion of the CourtParke, J.
The State Tax Commission of Maryland has brought this appeal from an order of the Circuit Court of Baltimore City, overruling an assessment by the Commission by which a mileage proportion of the rolling stock of the Baltimore and Ohio Railroad Company was subjected to an assessment for the year 1984 for taxation in Baltimore City and in the counties of the state. The Commission maintains that the assessment was made under the authority of chapter 226, pp. 621-726, of the Acts of 1929, which is a codification and revision of the revenue ■and tax laws of the State of Maryland. The General…
2Cases cited44 opinions
- Boyd's Lessee v. GravesSupreme Court of the United States · 1819
- Gelpcke v. DubuqueSupreme Court of the United States · 1864
- Douglass v. County of PikeSupreme Court of the United States · 1880
- Louisiana v. PilsburySupreme Court of the United States · 1882
- Morgan v. LouisianaSupreme Court of the United States · 1876
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3Cited by8 opinions
- Ruano v. SpellmanWashington Supreme Court · 1973
- Rogan v. B. O.R.R. Co.Court of Appeals of Maryland · 1947
- Rankin v. LoveMontana Supreme Court · 1951
- Rogan v. Baltimore & Ohio RailroadCourt of Appeals of Maryland · 1947
- In Re Baltimore & O. R. Co.District Court, D. Maryland · 1945
3 more not listed; retrieve them via the Exa API.