William Skinner & Sons Ship Building & Dry Dock Co. v. Mayor of Baltimore
Court of Appeals of Maryland
Appeal from Baltimore City Court. (Dennis, J.) We- submit the following propositions: 1. That October ist is the day before which property has to be taxable in order to be assessed for the following year, and that no property becoming taxable after that date is subject to taxation for the year immediately following. 2. That the structure as-it existed on October ist, 1901, on the appellant’s ground, and which afterwards, when complete, became a dry dock, was not taxable.
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Appeal from Baltimore City Court. (Dennis, J.) We- submit the following propositions: 1. That October ist is the day before which property has to be taxable in order to be assessed for the following year, and that no property becoming taxable after that date is subject to taxation for the year immediately following. 2. That the structure as-it existed on October ist, 1901, on the appellant’s ground, and which afterwards, when complete, became a dry dock, was not taxable. (a) Because unfinished structures like it are untaxable, not being improvements, but being property in a transition state…
1Opinion of the CourtBoyd, J.
This is an appeal from an order of the Baltimore City Court dismissing a petition filed by the appellant which sought to have assessment of its dry dock, at the sum of two hundred thousand dollars, stricken from the tax books of Baltimore City. The assessment was made on the 6th day of January, 1902, by the Appeal Tax Court, after a hearing which was had on the 23 rd of December. The dry dock was commenced in 1899 and was not completed until the fall of 1901. It was built inside of a coffer-dám, an excavation was made of the size desired, which is sheathed on the two sides and the end next to…
2Cases cited2 opinions
- Hopkins v. Van WyckCourt of Appeals of Maryland · 1894
- State v. Safe Deposit & Trust Co.Court of Appeals of Maryland · 1898
3Cited by10 opinions
- Grosvenor v. Supervisor of AssessmentsCourt of Appeals of Maryland · 1974
- Wasena Housing Corp. v. LevayCourt of Appeals of Maryland · 1947
- Union Trust Co. v. StateCourt of Appeals of Maryland · 1911
- In Re Assessment of PriceSupreme Court of Oklahoma · 1923
- Radin v. Supervisor of AssessmentsCourt of Appeals of Maryland · 1969
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