53 Md. 100 | Md. | 1880
delivered the opinion of the Court.
George’s Oreelc Coal and Iron Company, is a mining-company, incorporated by chapters. 328 and 382 of the Acts of the General Assembly of Maryland, passed at December session, eighteen hundred and thirty-five, and conducts its business in Allegany County, in this State. The appellant, owning one hundred and eighty-one shares of that company’s stock, of the par value of one hundred dollars, and living in Baltimore City, was by the proper authorities of the city assessed therewith, and taxes thereon for the year eighteen hundred and seventy-seven, were levied, amounting to the sum of three hundred and sixteen dollars and seventy-five cents, for municipal purposes.
The appellant having neglected to pay these taxes, the Mayor and City Council brought . an action of assumpsit in the Court of Common Pleas to recover them. The case was submitted to the Court, without the intervention of a jury, on an agreed statement of facts so as to raise the question whether section one hundred and sixty of Art. 1 of the Local Code for Allegany County, on which the appellant based his defence, was or was not repealed by legislation subsequent to the adoption of the Code.
The appellant insists that by section one hundred and sixty of the Local Code for Allegany County, the taxes on the stock which he owns are to be levied in Allegany County, according to its rate of levy, and are made payable in Allegany County to the authorities of that county, and are made payable by the company direct, on behalf of the stockholders wherever they may reside. The appel
Differing in opinion from them as we do, upon the questions discussed by that learned Court, in the opinion accompanying the record of that case, which has been, by consent, made a part of the record in this case, we can see no reason why we are bound thereby in the decision of this case. That suit was for an entirely different subject-matter, and between different parties. The County Commissioners of Allegany County sued the George’s Creek Coal and Iron Company, for the penalty alleged to be incurred by the company, through the neglect of its officers to make the report to the County Commissioners of Allegany County as required by the sixteenth section of the Acts bf 1876, ch. 260, of the names of the stockholders in the company residing in that County, and of such who were not residents of the State. It is true, that the Court determined that by reason of the local law of Allegany County, section (160) one hundred and sixty, the company was not bound to comply with the provisions of the Act of eighteen hundred and seventy-six, and thereby virtually decided the question here involved, so far as they could do so; and it is also true, that no appeal having been taken, quoad that claim for the period indicated in the proceedings recited, it is conclusive between the parties;
We cannot accord to section 11, Art. 1, of the Code of 'Public (General Laws, the effect which is claimed for it by the appellant, and which was accorded to it by the Circuit Court for Allegany County. The adoption of a whole system of laws, general and local, at one time and by one Act of the Legislature, made it necessary that some imperative rule of interpretation should at the same time be enacted, by which the possible conflict between general and local laws thus enacted could be solved. Being enacted simultaneously there would be no opportunity of applying the common law rule, that in cases of repugnancy which could not be reconciled between two statutes, the later in date should operate to repeal the earlier law, by implication ; hence it was declared that in cases o‘f conflict between public and local laws thus enacted, the local law should prevail. That rule was never intended, and has never been held by this Court, to remove local laws from the effect and operation of the ordinary rules of construction derived from the common law, when applied to subsequent legislation. If the intention of the Legislature in the passage of later laws, by its language clearly indicates, either expressly or by necessary implication, a purpose to substitute a new scheme of laws for the preexisting law, general and local, or to repeal the local by
After this local section of the Allegany Code was passed, it was deemed necessary by the Legislature to have a new assessment of all the property in the State. Accordingly the Act of eighteen hundred and sixty-six, chapter 157, was passed (1866, ch. 157.) The first section of that Act provides “ that, all property, real, personal and mixed, of all kinds and description whatever, in this State, shall be liable to valuation and assessment, and shall be chargeable with taxes according to the provisions of this Act.” The second section of this Act divides the City of Baltimore- and the several counties including Allegany by name, into districts for more expeditious assessment. The third section provides for the appointment of assessors for all
This condensed summary of the main provisions of this Act of 1866, demonstrates the impossibility of literally and faithfully executing the provisions of the Act, if the one hundred and sixtieth section of Article one, of the Code of Local Laws, title, Allegany County, he not repealed thereby.
The first section declares that all the property in the State, everywhere without exception, is to he assessed according to the provisions of the Act.
The second section, hy name, includes Allegany County, and districts it for the purpose of assessment. So that
How could tbe assessors, who were sworn to assess every individual with his stock in any private corporation, escape under their oath, assessing stockholders in Baltimore or in the various counties, with such stock as they might •own in companies doing business in Allegany County? Impossible-. The assessors were bound to assess to the individual shareholders. No provision was m9.de for assessing the stock in gross to the corporation. By their •oath they were confined to this law, and could not act under any other. They were actually required to assess non-resident stockholders in their own names, but the corporations were required to pay the taxes for such stockholders in such corporations as were not residents of the State.
The requirement of the assessors to assess each individual wherever found, in the place where he lived, with the stock he might own in any such corporation was imperative; and it indicated a clear purpose to make everybody wherever residing pay taxes on his personal property in. the place where he resided, according to the rate of taxation which the needs of the municipal organization might make it necessary to adopt, and not thereafter to permit another jurisdiction to withdraw from it, and take to itself taxes from a person who enjoyed the benefits and protection of the laws of another municipality, and was bound to assist in supporting it. It intended to make every person bear his proportion of the burdens of taxation necessary for the city or county where he might reside.
From this comparison of the provisions of the Act of 1866, and the one hundred and sixtieth section of the
For further elucidation of the vietv we have taken of this subject of repeal by substitution, we refer to Montel’s Gase in 39 Md., 164, where all the authorities are collated and considered at length.
Judgment affirmed with costs.