Nicodemus v. Hull

Briscoe, J., delivered the opinion of the Court. The bill in this case was filed on the 27th of January, 1900, in the Circuit Court for Washington County by the appellants, Edwin Nicodemus, administrator, and John L. Nicodemus and Ashby P. Conner, sureties on his bond, for an injunction to restrain the appellee, D. Frank Hull, Collector of State and County taxes of Washington County, for years 1892, 1893, 1894 and 1895, from enforcing the collection of certain taxes claimed to be due by the appellant, Edwin Nicodemus, as administrator of Evaline C. Nicodemus, and from the further prosecution of an action at law against the sureties on the bond for their collection. ³⁶⁵ The case was heard in the Court below upon bill, answer and an agreed statement of facts, and from an order of the Court passed on the 26th of December, 1900, dismissing the bill this appeal has been taken. The questions presented by the record relate first to the jurisdiction of the Court to entertain the bill under the facts of the case, and secondly, whether the property is liable to taxation as claimed by the appellee. The law has been well settled in this State since the case of the County Commissioners of Allegany County v. Union Mining Company, 61 Md. 545 , that a Court of equity will not restrain the collection of taxes for mere “irregularities in the proceedings or for any hardship that may result from their collection.” But it is at the same time clearly stated in that case, that “when the tax itself is illegal or the tribunal imposing it has exceeded its powers or the rights of the taxpayers have been violated, the interposition of the special remedy by injunction can be successfully invoked, where no appellate tribunal has been created with power to remedy the wrong.” Now it appears from the record and the agreed statement of facts filed in the case, that Mrs. Evaline C. Nicodemus, of Washington County, departed this life sometime in the year 1891, leaving a certain paper written by herself, and which she intended as a last will and testament, and which was found to be invalid and defective, because it was not witnessed by two witnesses, as required by law.

Subsequently, John L. Nicodemus, the surviving husband and the four children of Mrs. Nicodemus, all being over the age of twenty-one years, and desiring that her property should be disposed of, as far as practicable, according to her intention as expressed in the paper intended by her as a will agreed by an instrument in writing,.dated on the first day of July, 1891, how and in what manner, the testatrix’s estate should be distributed by the Orphans’ Court of Washington County, and subject to the consent and approval of that Court. On the 14th of July, 1891, under this agreement Edwin Nicodemus was duly appointed administrator of the estate, and gave bond with the appellants, John L. Nicodemus and Ashby P. Conner, as sureties. On the 19th of August, 1892, ³⁶⁶ an account was passed in the Orphans’ Court whereby the administrator distributed all the assets of the estate, except the sum of $767.67, and this last-named sum was afterwards distributed by an account passed on the 20th of September, 1895. Both of these accounts were approved and duly ratified by the Orphans’ Court of Washington County.

It further appears that the Register of Wills of Washington County in his annual return ot property liable for taxation for the year 1895, returned the sum of $16,426, as being in the hands of the administrator, subject and liable to taxation,