Mayor of Salisbury v. Jackson

Briscoe, J., delivered the opinion of the Court. The bill in this case is filed by William H. Jackson, a citizen of Wicomico County, to enjoin and restrain by injunction the Mayor and Council of Salisbury, a corporation, and Benjamin H. Parker, its Collector of Taxes, from proceeding to collect certain town taxes levied for the year 1897, on real estate, private securities and bonds, the property of the plaintiff. There are three reasons assigned why the valuation and assessment of this property, is illegal and invalid. 1st. Because there has been no assessment and valuation in accordance with and as provided by the charter of the town; 2nd.

Because the property, except the real estate, is exempt from taxation for municipal purposes, by the provisions of its charter; 3rd. Because the assessment and valuation was taken from the assessment books of the County Commissioners, instead of being made in accordance with the requirements of the charter powers of the town. The facts are set forth in an agreed statement filed in the case, wherein the main allegations of the bill are admitted to be true, as stated, but it is contended upon the part of the appellants, ⁵²⁰ that the charter of the town of Salisbury, in so far as it relates to the assessment of property within the town, was repealed by the Act of 1896, chapter 120, known as the General Assessment Law of the State. It is admitted, that the levy is for taxes due for the year 1897; that the assessment is on real estate and improvements, to the amount of $75,000.00, and on bonds and private securities for $79,000.00, and a tender was made by the appellee for the taxes due on the real estate and improvements before the filing of the bill of complaint.

And it is further- admitted, that the Mayor and Council of Salisbury made their assessment book from the assessment on the "books of the County Commissioners of Wicomico County, which assessment and" valuation were made under and by the provisions of chapters 120, 140, 141, 142 and 143, of the Acts of the General Assembly of Maryland, session of 1896, on such real estate within the corporate limits of Salisbury, and such personal property, visible and invisible, as is assessed to the residents of Salisbury, and assessed on said County Commissioners’ books, and that the bonds so assessed are bonds of corporations, and that the academy is incorporated under the laws of Delaware, and bonds of the Traction Company under the laws of New Jersey ; and the bonds have been assessed and valued upon the County Commissioners’ books of Wicomico County, and a levy made by the said County Commissioners for State and county taxes, and a demand made by said County Commissioners for the payment at a maximum rate of 30 cts. on the $100.00. It appears by the provisions of the charter of the town, sec. 152 of Art. 23, Code Public Local Laws, that all property within the corporate limits of Salisbury, except judgments and private securities, shall be taxed for municipal purposes ; and the Council, at their first meeting in July, eighteen hundred and eighty-eight, and every five years thereafter, or oftener, shall appoint three citizens, noted for their good judgment in the fair valuation of property, ⁵²¹ as assessors, who, after subscribing to an oath to perform the duties imposed upon them without fear, favor, partiality or prejudice, shall proceed to value the real estate and improvements thereon, and all property liable to assessment and taxation under the laws of the State, judgments and private securities excepted, at a fair and just market valuation, and return the same, under their hands, to the Mayor and Council'within thirty days, unless their time be extended; and if any person shall feel aggrieved at the valuation and assessment of his property by the said assessors, he may, at any time within two weeks from the return of the said assessment, appeal from such valuation to the Council, who, on good cause shown, may make any alterations in said assessment which they may think proper and right; and all persons interested may inspect, free of charge, the books of assessment, provided, that the assessed value of any person’s property that does not exceed two hundred dollars shall be exempt from taxation. There can be no question that the assessment and valuation of the appellee’s property should have been made according to the town charter, and not having been so made, it was illegal and invalid. But it is contended that sec. i of chapter 120, of the Act of 1896, repealed the mode of assessment