Legal Opinion

Appeal Tax Court v. Northern Central Railway Co.

Court of Appeals of Maryland

Decided February 7, 1879PublishedCited by 7 opinions

Appeal from the Baltimore City Court. This appeal was taken from a pro forma order passed hy the Court below, on the 9th September, 1878, in proceedings instituted hy the Northern Central Railway Company under the Act of 1876, ch. 260, sec. 28, whereby the Appeal Tax Court was directed to strike certain property of the Company, as not subject to taxation, from the list of property, valued and assessed to it. From this order the Appeal Tax Court appealed.

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Appeal from the Baltimore City Court. This appeal was taken from a pro forma order passed hy the Court below, on the 9th September, 1878, in proceedings instituted hy the Northern Central Railway Company under the Act of 1876, ch. 260, sec. 28, whereby the Appeal Tax Court was directed to strike certain property of the Company, as not subject to taxation, from the list of property, valued and assessed to it. From this order the Appeal Tax Court appealed. The case is further stated in the opinion of the Court. The statutory provisions, relating to the appellee, construed by this Court in State…

1Opinion of the CourtRobinson, J.

The appellee was formed by the consolidation of the Baltimore and Susquehanna Railroad Company, with the York and Maryland Line Railroad Company, the York and Cumberland Railroad Company and the Susquehanna Railroad Company.

In State vs. The Northern Central Railway Co., 44 Md., 160, it was decided that although the corporate rights and privileges formerly belonging to the Baltimore and Susquehanna Eailroad Company, including the exemption of the shares of its capital stock from taxation, were vested in the new Company, formed under the Act of 1854, ch. 250, yet that the rights and privileges…

2Cited by7 opinions

  1. State Ex Rel. Knox v. Union Tank Car Co.Mississippi Supreme Court · 1928
  2. City of Fort Worth v. Southland Greyhound Lines, Inc.Court of Appeals of Texas · 1931
  3. Lewis & Holmes Motor Freight Corp. v. City of AtlantaSupreme Court of Georgia · 1943
  4. Tamble v. Pullman Co.Court of Appeals for the Sixth Circuit · 1913
  5. City of Jackson v. Dixie Greyhound Lines, Inc.Mississippi Supreme Court · 1941

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