Tax Cases Under the Act of March, 1841, chap. 23
Tax Cases Under the Act of March, 1841, chap. 23
Opinion of 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.
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.
Dissenting Opinion
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.
Reference
- Full Case Name
- The Tax Cases under the act of March, 1841, chap. 23
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- Published