Tax Cases Under the Act of March, 1841, chap. 23, 12 G. & J. 117 (Md. 1841).
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Tax Cases Under the Act of March, 1841, chap. 23, 12 G. & J. 117 (Md. 1841). Book View Copy Cite
The Tax Cases under the act of March, 1841, chap. 23
Court of Appeals of Maryland.
Dec 15, 1841.
12 G. & J. 117
J. Meredith, G. L. Dulany, for Appellants., B. C. Howard, A. Constable, I. N. Steele, for Appellees., Dulany oh the part of the appellant Banks insisted—, I. N. Steele, Deputy Attorney General, Constable and Howard, for the Appeal Tax Court as appellee,, Meredith, for the Banks., I. Mason Campbell for the Chesapeake Bank., J. Mason Campbell for the Susquehanna Rail Road Company,, Constable and Howard in reply for the Appeal Tax ‘Court, Steele, D. A. G., for the State., McMahon, for the Western Bank., Mayek, for the Neptune and the American life Insurance and Trust Company., Howard for the State, Geo. M. Gill upon his appeal, Steele, D. A. G., replied., Dulanv for the Washington College and Dr. Samuel JL Jennings,, Steele, Howard and Constable for the Appeal Tax Court,, Otho Scott and W. Schley, for the F., B. and W. Rail Road Company., Steele, D. A. G., Howard and Constable, for the Commissioners of Harford county, maintained—
Dorsey.
Cited by 11 opinions  |  Published

Lead Opinion

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.

[*157] That 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 Bank, be affirmed.

That the appeal of Geo. M. Gill, (ante 122,) be affirmed.

That the appeal of Charles F. Mayer, (ante 122,) be affirmed.

That the appeal of Washington College, (ante 123,) be reversed.

That the appeal of Dr. Samuel K. Jennings, (ante 123,) be affirmed.

That the appeals of Daniel Atler, and various other stockholders of the American Life Insurance and Trust Companyy be affirmed.

That the appeal of the Philadelphia, Wilmington and Baltimore Rail Road Company, (ante 123,) be affirmed.

That the appeals of the resident and non-resident stockholders of the Farmers and Merchants Bank, and the other banks enumerated, (ante 123, 124,) be affirmed.

Dissent

Dorsey, J.,

dissented from the judgment of this court, affirming the appeals taken in the name of the Appeal Tax •Court, (ante 121, 122,) in all cases in which that court had refused to assess the stock held by the insurance companies and banks, either in their own, or other corporations.