Graham v. County Commissioners

Citations

• 87 Md. 321
• 39 A. 804
• 1898 Md. LEXIS 125

Syllabus

<p>Jurisdiction of 'Circuit Court—Injunction Against State Officer— Taxation of Rolling Stock of Railroad Companies—Apportionment Thereof Among Counties—Appeal—Judicial Notice of Public Statutes.</p> <p>Code, Art. 16, sec. 71, provides that each of the Circuit Judges may grant injunctions to take effect in any part of his circuit. Held, that the Circuit Court of one county has no authority to issue an injunction restraining a fiscal officer of the State who does not reside in that county, from doing an act beyond the limits of the county, respecting property not there situated.</p> <p>Under the Acts of 1896, chap. 120 and chap. 140, the State Tax Commissioner is directed to divide the total value of the rolling stock of railroad companies as returned to him among the several counties through which they run, according to the mileage of the roadbed in such counties, and to certify the apportionment to the counties for the purpose of taxation. From this apportionment the statute provides that an appeal may be taken to the Comptroller and Treasurer. After such appeal was taken from the apportionment to Harford County of the value of the rolling stock of a railroad the County Commissioners of that county filed a bill asking for an injunction to ■ restrain the Comptroller and Treasurer from reducing or interfering with the apportionment. Held, that since the Comptroller and Treasurer were expressly authorized by statute to review the apportionment made by the Tax Commissioner and to re-adjust the same, the Court had no power to grant the injunction asked for.</p> <p>The Court is bound to take notice of the public statutes of the State, and the allegations of a bill in equity respecting the duties of public officers will be construed in connection with the provisions of the statute law.</p>