County Commissioners v. Mayor of Frederick

Citations

• 88 Md. 654
• 42 A. 218
• 1898 Md. LEXIS 245

Syllabus

<p>Taxation — Division of Taxes on Bonds between City and County — Jurisdiction of Equity — Practice in Equity.</p> <p>The Act of 1896, ch. 143, provides that all bonds and certificates of indebtedness made by any corporation and owned by residents of this State shall be subject to assessment and valuation at their market value for taxation to the owner thereof in the county or city in which he may reside, and that upon such valuation the regular rate of taxation for State purposes shall be paid and there shall also be paid on such valuation thirty cents, and no more, on each $100, for county, city and municipal taxation in such county or city of the State in which the owner may reside. Held:</p> <p>1st. That no greater sum than thirty cents on each $100 can be levied on such bonds for both county and municipal taxation.</p> <p>2nd. That a municipal corporation, which is included within the limits of a county and possesses the right to tax such property is entitled to a part of the tax of thirty cents levied by the county authorities on bonds owned by residents of such city.</p> <p>3rd. That since the statute does not fix the proportion in which the city and county are entitled to the tax of thirty cents on each $100, it must follow that each is entitled to one-half of said amount and each is authorized to levy and collect its proportion.</p> <p>4th. That in a case where the county authorities had levied and collected the whole amount of the tax assessable under the statute, the city is entitled to maintain, a bill in equity for an account, and to recover the proportion of such tax to which it is entitled.</p> <p>A defendant in equity cannot plead or demur to the whole bill and at the same time file an answer to it; the answer overrules the plea or demurrer and the latter is then out of the case.</p>