Seidenstricker v. State
Court of Appeals of Maryland
Appeal from Baltimore County Court. This was an action of assumpsit, brought to September term 1844, of said court, by the State against the appellant, as collector of State taxes for the city of Baltimore, for money collected. The defendant pleaded non assumpsit.
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Appeal from Baltimore County Court. This was an action of assumpsit, brought to September term 1844, of said court, by the State against the appellant, as collector of State taxes for the city of Baltimore, for money collected. The defendant pleaded non assumpsit. Judgment -was rendered for the plaintiff, subject to the admission, “that there is a sum of money in the hands of the defendant, collected by him on account of taxes due under the act of 1841, but he claims to retain the same on the ground that he looks to the State for his commissions as collector, and has a right to retain for his…
1Opinion of the CourtChambers, J.
The sole question in this case is, whether, by the true interpretation of the act of 1st April 1841, ch. 23, imposing a direct tax, the twenty cents in the hundred dollars, thereby directed to be levied, included the commission allowed to collectors, or whether such commissions were to be paid by an additional levy.
The 62nd section directs the counties to defray all expenses not provided for by the law. The only provision which could be contemplated, must have been a provision for the payment of such expense. If an expense provided for, is taken to be an expense which the act directs to be…
2Cited by2 opinions
- Board of County School Commissioners v. GanttCourt of Appeals of Maryland · 1891
- Allen v. StateCourt of Appeals of Maryland · 1904