Carstairs v. Cochran
Supreme Court of the United States
ERROR TO THE COURT OF APPEALS-OF THE STATU OF MARYLAND. By Chap. 704 óf the Laws of Maryland, 1892, as amended by chap. 320, Laws, 1900, the general assembly of that State provided for the assessment and collection of taxes on liquors in bonded warehouses within the State. The .proprietors of such warehouses were required to pay the taxes and given a lien on the property therefor.
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ERROR TO THE COURT OF APPEALS-OF THE STATU OF MARYLAND. By Chap. 704 óf the Laws of Maryland, 1892, as amended by chap. 320, Laws, 1900, the general assembly of that State provided for the assessment and collection of taxes on liquors in bonded warehouses within the State. The .proprietors of such warehouses were required to pay the taxes and given a lien on the property therefor. This legislation Avas sustained by the Court of Appeals of the State, 95 Md. 488, to review Avhose judgment this Avrit of error was sued out. . As to the jurisdiction : The highest court of the State decided against…
1Opinion of the Court
Mr. J ustice Brewer
delivered the opinion of the court;
That the statutes in question do not conflict with the Constitution of Maryland is settled by the decision of its highest court. Merchants' Bank v. Pennsylvania, 167 U. S. 461, and cases cited; Backus v. Fort Street Union Depot Co., 169 U. S. 557, 566; Rasmussen v. Idaho, 181 U. S. 198, 200.
A State has the undoubted power to tax private property having a situs within its territorial limits, and may require the-party in possession of the property to pay the taxes thereon.
“ Unless restrained by provisions of the Federal Constitution, the…
2Cases cited11 opinions
- Coe v. ErrolSupreme Court of the United States · 1886
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- National Bank v. CommonwealthSupreme Court of the United States · 1870
- New Orleans v. StempelSupreme Court of the United States · 1899
- Backus v. Fort Street Union Depot Co.Supreme Court of the United States · 1898
6 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Terrace v. ThompsonSupreme Court of the United States · 1923
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- City of Detroit v. Murray Corp. of AmericaSupreme Court of the United States · 1958
- Hannis Distilling Co. v. Mayor and City Council of BaltimoreSupreme Court of the United States · 1910
- DeGanay v. LedererSupreme Court of the United States · 1919
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