Case Name: HENRY S. HISS VS. THE MAYOR AND CITY COUNCIL OF BALTIMORE
Court: Baltimore City Circuit Court
Jurisdiction: Maryland
Decision Date: 1906-02-07
Citations: 2 Balt. C. Rep. 391
Docket Number: 
Parties: HENRY S. HISS VS. THE MAYOR AND CITY COUNCIL OF BALTIMORE.
Judges: 
Reporter: Baltimore city reports, comprising opinions of the various courts of Baltimore city since 1888...
Volume: 2
Pages: 391–392

Head Matter:
CIRCUIT COURT OF BALTIMORE CITY.
Filed February 7, 1906.
HENRY S. HISS VS. THE MAYOR AND CITY COUNCIL OF BALTIMORE.
John E. Semmes for plaintiff.
W. Cabell Bruce for defendant.

Opinion:
DENNIS, J —
The demurrer to the bill will be sustained.
I am of the opinion that the property in question is not "landed property" within the meaning of the Foutz Act, but is liable to taxation at the full city tax rate after 1900, according to the provisions of Section 19, Chapter 68, Acts of 1888.
It is situated in a section completely built up, and enjoying in every respect the advantages and conveniences— furnished by the city — of similar property within the old city limits; it is in no sense landed property, nor within the reason of the law providing for the exemption of landed property under the Foutz Act. In fact, it can only be classed as improved city real estate, as distinguished even from suburban property, much less landed property. Under the provisions of Section 19 of Chapter 68, Acts of 1888, it must be taxed therefore, as similar city property within the old limits of the city.