Baltimore Shipbuilding & Dry Dock Co. v. Baltimore
Supreme Court of the United States
ERROR TO THE COURT OF APPEALS OF THE' STATE OF MARYLAND. The facts are stated in the opinion. Congress authorized the'conveyance of the property to the Dry Dock Company on several conditions, and upon the happening of any one of the contingencies the property, with all its privileges and appurtenances, will revert to and become the property of the United States. Any possible' right of state taxation would thereby be destroyed.
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ERROR TO THE COURT OF APPEALS OF THE' STATE OF MARYLAND. The facts are stated in the opinion. Congress authorized the'conveyance of the property to the Dry Dock Company on several conditions, and upon the happening of any one of the contingencies the property, with all its privileges and appurtenances, will revert to and become the property of the United States. Any possible' right of state taxation would thereby be destroyed. For a description of such an estate and incidents see Nor. Pac. R. R. Co. v. Townsend, 190 U. S. 267. While these interests or estates of the United States and of…
1Opinion of the CourtJustice Holmes
This is a writ of error to the Court of Appeals of the State of Maryland, brought to reverse a-judgment sustaining a tax upon certain land. The plaintiff in error filed a petition and appeal from an assessment by the appeal tax court of Baltimore in the Baltimore City Court, alleging that its land was not subject to taxation, and, if subject, was taxed too high. The City Court reduced the tax but held the land liable, and its judgment was affirmed by the Court of Appeals. 97 Maryland, 97. The land in question formerly belonged to the United States, being part of the property known as Fort…
2Cases cited9 opinions
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