The Prince George's enquirer and southern Maryland advertiser. (Upper Marlborough, Md.) 1882-1925, 1894-11-23
An Important Decision.

An important decision was handed down
by the Court of Appeals last week in which
is defined the right of the County Commits
toner's to assess property and collect taxes
on same after the books have been closed
for the year on property left o If the books.
The opinion reyerses the decision of the
Baltimore City Court in the case of City
Collector Lewis N. Hopkins against the
executors of the est ate of Harriet f. Van
Wyck The suit was brought to collect
certain taxes claimed to be due for the
wear 1892, the executors having refused to
pay them on the ground that the prop
erty had not been placed on the assess
ment books until two days after the actual
tax levy for that year. The City Court
sustained the executors. In reversing this
decision and rcmanding the case that a
Judgment NAV be entered for the city
Judge McSherry, who wrote the opinion
for the Court of Appeals, said, referring
to the provision of the City Code, under
which the executors took refuge; namely
shall appear upon the assessors books on
the first Monday in March shall be final
and conclusive and constitute the basis
upon which the taxes for the ensuing year
shall be assessed and levied.
But it was never designed by this pro-
vision to exempt from taxation for a cur
rent wear the individual who, by adroit-
ness or otherwise succeeded in eluding
the vigilance of the assessors, or who by
inadvertence was not rated with all his
assessablc property on the first Monday
in March of that particular year. Nor was
the provision intended to put limit or
restriction on the power of the municipal
itv to make an assessment of ommlted or
ESCAPED property after the date Indicated.
If such had been its purpose it would have
been repugnant to the policy and spirit of
the organic law itself, because it would
| then have created an exemption of all
property not actually assessed by a deSig-
mated day though the property 50 eNemp-
| ted was by law liable 20 assessment. Its
only object is to fix for current year a
| final and conclusive valuation upon such
property of each tax payer as is on the
| first Monday in March actually entered
| upon the assessment book, not to exempt
property that is not. but ought rightfully
| to be there.
If any effect is to be given to the
| statutes and ordinances providing for the
assessments Of escaped or omitted proper
ty,' concluded the opinion, I'VE are at Il
loss to see how it can be done other than
| by the mode pursued in this instance. We
| think there was an error in granting til,
| defendants PRAYER and in rejecting the
plaintiff and. as consequence the pre-
forma Judgment must be reversed and
the case must be remandcd to the end that
Il Judgment may be entered for applicant
for the amount claimed"
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