Fulton v. Nicholson
Court of Appeals of Maryland
Appeae from the Superior Court of Baltimore city. The record in this case shows, that a decree was passed by Baltimore county court, sitting, in equity, for the sale of certain mortgaged real estate, which had been mortgaged by Thomas H. Fulton and wife by deed of mortgage, dated the 19th of June 1847. The property was sold,- and,- by the auditor’s report, dated the 2nd of July 1852, the trustee was allowed the sum of $386.92 on account of taxes due on the property so sold.
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Appeae from the Superior Court of Baltimore city. The record in this case shows, that a decree was passed by Baltimore county court, sitting, in equity, for the sale of certain mortgaged real estate, which had been mortgaged by Thomas H. Fulton and wife by deed of mortgage, dated the 19th of June 1847. The property was sold,- and,- by the auditor’s report, dated the 2nd of July 1852, the trustee was allowed the sum of $386.92 on account of taxes due on the property so sold. A- party interested excepted to this allowance, because said Fulton died on the 12th of January 1851, and personal…
1Opinion of the CourtLe Grand, C. J.
We are of opinion that the taxes due the State are to be first paid out of the fund, because of the 6th and 7th sections of the act of 1S43, chapter 208; and we are also of opinion, that the taxes due to Baltimore county are also a lien, under the act of 1797, chapter 90, it being admitted that they were “duly levied.” We affirm the order so far as it allows these taxes out of the fund in this proceeding, but add thereto the declaration, that in our judgment the mortgagee will be entitled to a preference, according to his proper priority in the administration of the personal estate. We regard…
2Cases cited1 opinion
- The Bank of the United States v. PeterSupreme Court of the United States · 1839
3Cited by2 opinions
- Quillens v. MooreCourt of Appeals of Maryland · 2007
- Tuck v. CalvertCourt of Appeals of Maryland · 1870