Barney v. State

Bowie, J., -delivered the opinion of the Court. The appellee, on the 12th of June, 1873, filed its petition in the Superior Court of Baltimore City, alleging that certain taxes, imposed under the Acts of 1868, ch. 371, and 1870, ch. 422, on the capital stocks of corporations chartered by this State, had been levied and assessed by the proper authorities, upon the capital stock of the appellant’s company, and that the appellant, as President of said Company, is bound to pay to the Treasurer of the State the said sums, imposed as aforesaid, and has neglected and refused to pay the same, and prayed a mandamus, commanding and enjoining the appellant to pay the same. To this petition the appellant filed his answer, assigning twelve several grounds of defence. The first three substantially declare that the provisions of the Code of Public General Laws, requiring the payment of taxes to the Treasurer, were repealed by the Act of 1866, ch.157.

The 1th is, that the legal effect of the Act of 1868, ch. 371, was to require that the taxes thereby imposed and based on the assessment therein referred to, “ should be collected in the manner prescribed by so much of the Code of Public General Latos as was then in force. ’ ’ 5th. and 6th. That the Act of 1870, ch. 422, sec. 18, imposed the taxes for the years 1870 and ’71, on the stock of the Baltimore Warehouse Company, in the hands of the stockholders, and not otherwise. 7th and 8th. That the appellant’s Company did not in the years 1870 and 1871 assess the value of its stock, but only gave such information ás would suffice for its valid assessment, by those duly authorized to make such assessment. ⁴⁸⁹ 9tli. That the appellant’s Company did not arrange with the Appeal Tax Court to fix the value of the stock or to commute the taxation upon it, or to pay the same, for the years 1870, 1871, or either of them, but the tax, if any was assessed, on said stock, in said years, was payable by the holders thereof. 10th and 11th.

Are general denials of the liability of appellant’s Company to pay the Treasurer of the State for the taxes claimed. 12th. Concludes, that for the causes aforesaid, the writ of mandamus should not issue. The State demurred to the 1st, 2nd, 3rd, 4th, 5th, 6th, 9th, 10th and 11th defences; and as to the 7th and 8th replied: “That upon the return of the said information, so as aforesaid furnished, the Appeal Tax Court did assess the said shares of capital stock, at the sum in said information fixed, and as charged in said petition, and that the municipal taxes were charged by the proper authorities and collected from the stockholders upon said assessment.” To which replication the appellants demurred. Upon this state of pleadings, the case being argued and submitted, the Court below, without passing any special order sustaining or overruling the demurrer, ordered the rule to show cause why the mandamus should not issue, to be made absolute.

From which order this appeal is taken. The points made in the appellant’s brief maybe reduced to two. First. That a demurrer does not lie to an answer to a petition for mandamus under the laws and practice of this State.

Secondly. That there is no legal authority in the Treasurer to collect and receive the taxes claimed by the State, and therefore the mandamus should not issue. The first point is sought to be sustained by