Evening capital and Maryland gazette., 1915-10-19

The Treasury Officials of Maryland
fixed the fee. A Bill to pay it was in
troduced and thoroughly investigated
and wish here to express my appre-
citation of the valuable services rem
dered by Senator Bells in my behalf
in securing the passage of the Bill
through the Senate.
What the Legislature thought of the
merit of my claim for compe .lsaticn
may be best shown by quoting the pre-
amble of the Act, which is Chapter SIS
of the Acts Ct 1912. 1t is as follows:
IAN ACT 10 appropriate a sum Of
money to pay James NJ Munroe for
legal services rendered to the State of
Maryland, upon the employment of the
Honorable Gordon + Atkinson Comp
troller of the Treasury. in the case of
the State of Maryland against The I'm
ion Trust Company, of MARYLAND.
WHEREAS, the Honorable Gordon
T. Atkinson. then Comptroller of the
Treasury of Maryland, IN accordance
with the provision of Article le Of the
Code of Public General Laws. placed
in the hands of James NJ. Munroe. at
torney-at-law, for collection, the claim
of the State of Maryland for taxes due
upon the capital stock of The Union
Trust Company of the par value of one
million dollars, payment of which
claim was resisted by said company
on the ground that ii was only taxable
on five hundred thousand dollars of
stock, and upon further ground that
the levy of said tax by the State Tax
Commissioner was null and void which
contention, if sustained by the courts.
would have deprived the State of many
thousands of dollars due from corpor-
ations on their capital stock, and
WHEREAS III order to test the va
lidity of said tax, the Comptroller of
the State Treasury directed the said
James NJ. Munroe to bring suit against
the said Union Trust Company for said
taxes in the name of the State, and the
said Monroe, in obedience to the said
direction, brought suit in the Superior
Court of Baltimore City against said
Union Trust Company in March, 1905.
and which said suit was vigorously re-
sisted by said Trust Company in the
Superior Court of Baltimore city and
on appeal from said Court by said
Trust Company in the Court of Ap-
peals: and
WHEREAS, said suit was prosecu-
ted by said Munroe in behalf of the
State of Maryland, successfully both in
said Superior Court and in the Court of
Appeals with the result that all ques-
tions touching the right of the State
Tax Commissioner to levy said taxes
ON. capital stock of corporations have
been set at rest, as well as the method
to be pursued in making such levies
has been settled, and the time as Of
which such taxes are to be levied has
been put beyond further dispute, where
by endless confusion in the matter of
levying said taxes has been avoided;
and
WHEREAS. the Comptroller has no
appropriation of funds out of which ne
is authorized TO pay for such services;
and
WHEREAS. the aforesaid case OF
the State OF Maryland against the I'm
ion Trust Company was finally decided
in favor of the State on June "a. 1911.
Section / Pc it enacted by the Cen
eral Assembly of Maryland. that the
Comptroller of the Treasury be and he
is hereby authorized and directed to
draw his warrant upon the Treasurer
Tor the sum of two thousand dollars
(S2 ,0C0) in favor tf The said James M.
Munroe. and the said Treasurer is
hereby authorized an directed to pay tc
the said James NJ. Munroe the said sum
OF two thousand dollars for his legal
services in the prosecution of said suit
of the State of Maryland versus The
Union Trust Company of Maryland a
test case involving the right of the
State TO collect taxes upon the capital
stock of and also the right
of the State Tax Commissioner to
make levy of such taxes as set forth in
the preamble of this Act.
Sec. .. And be it enacted, That this
Act shall take effect from the date of
its passage"
The record speaks for itself think
no comment is needed.
Very respectfully.
JAMES NJ. MUNROE
advertisement.