Carstairs v. Cochran
Court of Appeals of Maryland
Appeal from the Circuit Court for Baltimore County (Burke, j.) ' * Plaintiff’s ist Prayer.—If the jury find that the State Tax Commissioner on or about the 28th day of February, 1901, made return to the County Commissioners of Baltimore County of the number of barrels of spirits and the valuation set thereon by said Tax Commissioner held by the defendants, or in their custody on the first day of January, 1900, as appears by the return offered in evidence and that the County…
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Appeal from the Circuit Court for Baltimore County (Burke, j.) ' * Plaintiff’s ist Prayer.—If the jury find that the State Tax Commissioner on or about the 28th day of February, 1901, made return to the County Commissioners of Baltimore County of the number of barrels of spirits and the valuation set thereon by said Tax Commissioner held by the defendants, or in their custody on the first day of January, 1900, as appears by the return offered in evidence and that the County Commissioners of Baltimore County in making their levy for State and county taxes for the year 1900, included in their…
1Opinion of the CourtPearce, J.
This appeal constitutes the third attack upon the validity of of the Act of 1892, ch. 704, as now amended by the Act of 1900, ch. 320, being secs. 204 to 213, inclusive, of the Supplement to the Public General Code of Maryland, providing for the collection of taxes upon distilled spirits in this State.
The appellants admit that all the features of the law which are here assailed upon constitutional grounds, were considered by the Court in Monticello Co. v. Baltimore City, 90 Md. 416, and that while the Act was there held invalid, as it then stood, because of the failure to provide for a…
2Cases cited14 opinions
- National Bank v. CommonwealthSupreme Court of the United States · 1870
- United States v. HodsonSupreme Court of the United States · 1870
- American Casualty Insurance Company's CaseCourt of Appeals of Maryland · 1896
- Alexander v. WorthingtonCourt of Appeals of Maryland · 1853
- New Orleans v. HoustonSupreme Court of the United States · 1886
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3Cited by22 opinions
- Hannis Distilling Co. v. Mayor and City Council of BaltimoreSupreme Court of the United States · 1910
- State v. BabyCourt of Appeals of Maryland · 2008
- Schmidt v. Prince George's HospitalCourt of Appeals of Maryland · 2001
- Grossfield v. BaughmanCourt of Appeals of Maryland · 1925
- McGraw v. MerrymanCourt of Appeals of Maryland · 1918
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