Legal Opinion
Thompson v. Henderson
Court of Appeals of Maryland
Decided June 20, 1928No. [No. 29, April Term, 1928.]PublishedCited by 17 opinions
1Opinion of the CourtParke, J.
Taxes are not liens unless made so by statute (Parlett v. Dugan, 85 Md. 407); but, by section 56 of article 81 of the Code, all state, county and municipal taxes are created liens on the real estate of the party indebted from the time of the levy of the tax (Union Trust Co. v. Belvedere, 105 Md. 507, 525). Since there is no statutory provision to that effect, taxes are not a lien upon personal property until made so by a levy thereon (Parlett v. Dugan, 85 Md. 409) ; but, by force of express enactments, the exemptions of property allowed a debtor from execution or seizure in satisfaction of a…
2Cases cited37 opinions
- American Casualty Insurance Company's CaseCourt of Appeals of Maryland · 1896
- Hefner v. Northwestern Life InsuranceSupreme Court of the United States · 1887
- Appeal Tax Court v. Western Maryland RailroadCourt of Appeals of Maryland · 1879
- Bonaparte v. StateCourt of Appeals of Maryland · 1885
- American Coal Co. v. County CommissionersCourt of Appeals of Maryland · 1882
32 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Lippert v. JungCourt of Appeals of Maryland · 2001
- Canaj, Inc. v. Baker and Division Phase IIICourt of Appeals of Maryland · 2006
- Home Owners' Loan Corp. v. Mayor of BaltimoreCourt of Appeals of Maryland · 1939
- Wethered, Tr. v. Alban TractorCourt of Appeals of Maryland · 1961
- W. C. & A. N. Miller Development Co. v. Emig Properties Corp.District Court, District of Columbia · 1943
12 more not listed; retrieve them via the Exa API.