The Baltimore County union. [volume] (Towsontown, Md.) 1865-1909, 1872-05-11

CRY TAXES AND COUNTY RESIDENTS "A com
munication was presented by Mr.. Porter, pres
dent, in the first branch of the city counsel,
Yesterday, from Hons. b. II. Richardson and
Edward A. Gibbs, two of the judges of the APP
peal Tax Court, in answer to a resolution ofiD
quiry as to whether persons engaged in and
transacting business in the city of Baltimore,
who claim exemption from the payment of city
taxes on account of their residence out of the
city, have furnished said court with proper evil
dence to establish bona file residence during
the greater part of the year where they claim
t. reside, in conformity with the requirements
of the 51st section of the constitution of Mary
land"
Messrs Richardson and Gibbs say that FIN
mediately upon our entering upon the duties
of our office we proceeded to examine the laws
which had been passed for our guidance and
government, and we have faithfully endeavor
ed to the best of our judgment to protect the
interests of the city in all matters con6ded to
our care. The questions specially referred to
in the resolution received our prompt attention.
To parties claiming residence outside the
city, and whose domicils we were not person.
ally cognzant of, we addressed notes inclOsing
the article in the constitution in relation to
idence, and specially requiring categorical
answer in accordance with the requirements
of said article. To those notes the parties
sponded, some coming forward who had claimed
residence, outside the city, and acknowledging
that under the provisions of the new constitu-
ton they must be considered citizens of the
city.
"These parties were assessed here and have
ever since been paying their taxes into the city
treasury. Others of those parties gave evil
dence that they were residents OF the counties
by exhibiting their tax bills paid to the sever
al county commissioners, and the proof that
they were recognized citizens and voters of the
several counties where they prefessed to reside
Hitter tafTrg legal advice upon the subject we
have acted upon this construction of the law so
far as regards personal property. But in all
eases where parties are doing business in the
city they are assessed and pay taxes upon the
amount of their stock or capital, no matter
where they live. Our construction has been,
that if parties do not reside in the city more
than six months of the year, and claimed to be
residents of any of the counties, and paid taxes
on their personal property in said counties and
were voters there, they were not to be consid
cred residents of the city, and their personal
property was not taxable here. In this Opin-
ion we have been confirmed by the judgment
o! legal advisers to whom we have applied"
Hon. VIM. J. King, the other judge Of the
court, sent a separate communication, IN which
he states that it will afford him pleasure at all
times to furnish inform alton in relation to the
proceedings of the court, but not having been
connected with the court at the time appeals
were heard from the State assessment in 1868,
he had no knowledge as to what evidence such
persons as the branch refer to furnished the
court, therefore he was not prepared to furnish
the informs tion.-Sun Of Wednesday.