Legal Opinion

Tax Cases Under the Act of March, 1841, chap. 23

Court of Appeals of Maryland

Decided December 15, 1841PublishedCited by 11 opinions

Appeals in the tax causes under the act of March session, 1841, ch. 23, By the act of 1841, chap. 23, an act for the general valua - tion and assessment of property in this State, and to provide a tax to pay the debts of the State.

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Appeals in the tax causes under the act of March session, 1841, ch. 23, By the act of 1841, chap. 23, an act for the general valua - tion and assessment of property in this State, and to provide a tax to pay the debts of the State. It was enacted by the first section, “that all real and personal property in this State, all chattels real and personal, all goods, wares and merchandizes, and other stock in trade at home, or not permanently located elsewhere; the interest or proportion in all ships and other vessels, whether in or out of port owned by persons resident of this State; all debts…

1Opinion of the Court

By the Court

Ordered and adjudged, that the appeals of the resident and non-resident stockholders of the Union Bank of Maryland, (ante 121,) be affirmed, except qs to certain incorporated literary and charitable institutions, and the Union Bank, which were reversed.

*157That the appeals taken in the name of the Appeal Tax Court, (ante 121, 122,) and from the refusal of that Court to -assess certain stocks held by the Baltimore Insurance Company, and other insurance companies and banks in the corporations there enumerated, and by the Baltimore and Susquehanna Rail Road Company in the Chesapeake…

2Cited by11 opinions

  1. Williams v. Mayor of BaltimoreSupreme Court of the United States · 1933
  2. Gordon v. Mayor of BaltimoreCourt of Appeals of Maryland · 1847
  3. Allen v. National State BankCourt of Appeals of Maryland · 1901
  4. State v. Northern Central Railway Co.Court of Appeals of Maryland · 1900
  5. State v. SterlingCourt of Appeals of Maryland · 1864

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