Case Name: THE MAYOR AND CITY COUNCIL OF BALTIMORE, a Municipal Corporation, vs. ELLA G. HUTZLER, ALBERT DAVID HUTZLER, JACOB H. HOLLANDER and HENRY OPPENHEIMER, Executors of the Estate of David Hutzler
Court: Court of Appeals of Maryland
Jurisdiction: Maryland
Decision Date: 1918-05-03
Citations: 132 Md. 625
Docket Number: 
Parties: THE MAYOR AND CITY COUNCIL OF BALTIMORE, a Municipal Corporation, vs. ELLA G. HUTZLER, ALBERT DAVID HUTZLER, JACOB H. HOLLANDER and HENRY OPPENHEIMER, Executors of the Estate of David Hutzler.
Judges: 
Reporter: Maryland Reports
Volume: 132
Pages: 625–625

Head Matter:
THE MAYOR AND CITY COUNCIL OF BALTIMORE, a Municipal Corporation, vs. ELLA G. HUTZLER, ALBERT DAVID HUTZLER, JACOB H. HOLLANDER and HENRY OPPENHEIMER, Executors of the Estate of David Hutzler.
Tax laws: money on deposit; ancient; constructions not to be disregarded.
Decided May 3rd, 1918.
Appeal from the Baltimore Oily Court. (Bond, J.)
The cause was argued before Boyd, O. J., Briscoe, Thomas, Pattison, IJrner, Stockbridgb and Constable, JJ.
R. Conlee Rose, Assistant City Solicitor, and S. S. Field, City Solicitor, for the City of Baltimore, appellant.
Charles Marlcell (with a, brief by llaman, Cools, Chesnut &. Marlcell), for Ella G. ITutzler el al., appellees.

Opinion:
Pattison, J.,
delivered the opinion of the Court.
The order of the Baltimore City Court affirming the a.ction of the State Tax Commission of Maryland vacating and annulling the assessment made by the Appeal Tax Court of Baltimore City for the purposes of taxation for the years 1911 and 1915 upon the deposits mentioned in the records will be affirmed for the reasons given in the opinion filed in the case of Mayor and City Council of Baltimore v. Mary Gresham Machen and Arthur W. Machen, Jr., Executors, ante, p. 618.
Order affirmed, with costs to the appellees.