Valentine v. Mayor of Hagerstown

Russum, J., delivered the opinion of the Court. This is an appeal from an order of the Circuit Court for Washington County, in equity, dismissing the bill of complaint of the appellant praying an injunction against the appellees to restrain the collection of taxes levied and assessed by the appellees against the appellant. The bill alleges that prior to the Act of 1884, chapter 58 (Code of Pub. Local Laws, Art. 22, §§ 155—221, inclusive), the complainant was the owner of certain land which, by that Act, became included within the corporate limits of Hagerstown : That the said land is not liable to taxation for municipal purposes, but is exempt until the happening of certain contingencies mentioned in said Act of Assembly and that there has not arisen any contingency whereby the said lands have been rendered liable to taxation.

The material and uncontroverted facts which we gather from the statement of facts, and other papers in the record are these : Sylvester Valentine, the appellant, being the owner of a tract of agricultural land, adjoining the town of Hagerstown, caused the same to be platted and laid out as “Valentine’s Addition to Hagerstown,” and on the 13th December, 1882, had said plat recorded among the Land Records for Washington County. Afterwards, the Legislature by the Act of 1884, chapter 58, repealed all prior legislation creating a municipal government, provided for an entire new system of government, and enlarged the boundaries of the town, so as to include “Valentine’s Addition.” On the third day of October, 1889, the appellant and his wife conveyed a portion of this land to Lewis H. Valentine, who on the same day caused it to be platted and recorded the plat. On the 12th day of April, 1892, the appellant conveyed another parcel of this land to John W. Valentine, and on the 13th of April, 1892, still another portion was conveyed to William J. Valentine. In the deed to Lewis H. Valentine the appellant reserved to himself and his assigns “an uninterrupted right of way ” over a portion thereof, and the parcels conveyed to John W. and William J. Valentine were ⁴⁸⁸ •described as on the west side of a “ proposed street.” No taxts were ever paid to the municipality of Hagerstown by the appellant, nor were any ever demanded until 1895, when this suit was begun.

The property proposed to be taxed is not within two hundred and forty (240) feet of Mechanic street, the nearest street that has been accepted by the town, nor within that distance of any turnpike or public road, but is within that distance of Carrollton avenue and Carroll street as laid down on the plat. The contention of the appellee is that the land known as “ Valentine’s Addition ” having been laid out by the appellant into building lots, thereby ceased to be exempt as agricultural land, and became liable to taxation for municipal purposes. In other words, that the land laid out and platted by the appellant, having been brought within the town limits by the new charter, the acceptance of the new charter by the town operated as an acceptance of the so-called streets, as laid out and dedicated by the appellant to the public use, as public highways. This contention assumes that the new charter does not fix any right or duty upon the Mayor and Council touching the laying out and opening of streets, or impose any restriction on the taxing power of the municipality, and is clearly erroneous.

Assuming, but not deciding, that the making and filing of the plat by the appellant, on which certain streets were