Wasena Housing Corp. v. Levay

Markell, J., dissented as follows: “Men must turn square corners when they deal with the Government.” Rock Island, A. & L. R. Co. v. United States, 254 U. S. 141, 143 , 41 S. Ct. 55 , 65 L. Ed. 188 . The rule that taxing statutes are construed most strongly against the government, and in favor of the citizen (Gould v. Gould, 245 U. S. 151 , 38 S. Ct. 53 , 62 L. Ed. 211 ; Magruder v. Hospelhorn, 173 Md. 62 , 194 A. 839 ), no longer receives even lip service. Courts properly are alert to enforce laws for collection of taxes and prevention of tax evasion. Nevertheless taxpayers have rights.

The fair meaning of words ought not to be distorted, decisions of long standing ignored, and disputed questions of fact decided on demurrer, in order to shrink a remedial statute, stretch a subsequent exception, and thereby enable the government to retain money improperly and illegally collected. ³⁹⁵ (а) It may be that plaintiff in fact agreed upon the alleged assessment and thereby waived notice and acquiesced. Monticello Co. v. Baltimore City, 90 Md. 416, 433 , 45 A. 210 ; Allegany County Commissioners v. Union Mining Co., 61 Md. 545, 556 . But the declaration alleges, and the demurrer admits, that plaintiff did not so agree. If the houses were in fact substantially completed on October 1, 1943, they could still be assessed, as new and escaped property, for 1944.

Art. 81, secs. 29, 34, 151. It is not shown that the alleged assessment was “made on October 27, 1943.” Plaintiff received notice, dated October 27, 1943, “that you have been assessed;” whether on or how long before October 27th is not shown. As plaintiff had received no notice of a proposed assessment, and the alleged assessment may have been made more than thirty days before October 27, 1943, plaintiff could not rely upon appeal from the assessment. It could only have applied to the county commissioners to abate the void assessment and appealed from refusal to abate.

Wannenwetch v. City of Baltimore, 115 Md. 446, 450-453 , 81 A. 3 . ‘ (б) Long ago and repeatedly this court has held that an assessment without previous notice is not merely erroneous but void—not an assessment at all. Wannenwetch