85 Md. 145 | Md. | 1897
delivered the opinion of the Court.
A bill in equity was filed by the appellant seeking to restrain the collection of certain taxes claimed by the appellees to be due. The appellees having answered, the cause was submitted to the Court below on bill and answer and an agreed statement of facts. Those material to the questions involved in this appeal are that on November 15, 1879, Christopher C. Baldwin was appointed guardian of Columbus C. Baldwin by the Orphans’ Court of Washington County, and he settled a number of accounts in that Court— the last on April 15, 1884, showing a balance in his hands of $49,340.09. Of that amount $11,700.41 were received by the guardian as his ward’s distributive share from the estate of James Dixon Roman, Jr., which was settled in the Orphans’ Court of Washington County, and $32,285.44 from the estate of Louisa M. Roman, which was also settled in that Court. The record is silent as to the balance, which may have been made up from the income, as it was probably not all used in the support of the ward, but that is immaterial. Christopher C. Baldwin was succeeded by R. W. Baldwin, who settled six accounts, and his administrator on January 19, 1892, settled another, showing a balance of $57,343.50 in his hands. He having died the appellant was appointed guardian in his place on August 21, 1891, and he settled an account September 23, 1892, showing a balance of $60,059.29. It is admitted that the appellant and his ward both reside in New York, and were residents of that city at the time the returns were made by the Register of Wills, as hereafter referred to, and when the taxes in controversy were levied, and that the ward became twenty-one years of age on January 6, 1893. On the first day of March, in the years 1893 and 1894, the Register of Wills made his returns to the County Commissioners of Washington County, showing that the sum of $44,856.00 was in the hands of this guardian liable to taxation and the levy was made on the first day of June in each of those years. It is also admitted that the property
We are thus called upon to determine whether this property is liable to taxation' in Washington County, notwithstanding the non-residence of both guardian and ward. How far the fact that the ward was of age when the returns were made and the taxes levied can affect the question will be considered later.
Section 9 of Art. 81 of the Code provides that “ The several Registers of Wills in this State shall annually, on or before the first day of March, return to the County Commissioners, or Appeal Tax Court, a summary account of all property that shall appear by the records of the several Orphans’ Courts to be in the hands of each executor, administrator or guardian, as such; and all such property, if not before assessed, shall then be assessed; and every executor, administrator or guardian shall be liable to pay the taxes levied thereon, and shall be allowed therefor by the Orphans’ Court in his account,” etc. The returns of the Register of Wills of Washington County were made under the provisions of this section and the levies were made by the County Commissioners on the property thus returned. It being practically conceded that the property assessed is of such character as would be liable to taxation if the guar7 dian and ward were residents of Washington County, we will not stop to discuss that question. It must, of course, be admitted that the situs of property of this kind, for the purpose of taxation, is ordinarily at the domicile of the owner, but the Legislature has the power to fix a different situs, provided of course there be no conflict with some provision in the Constitution. 1 Desty on Taxation, 97; Cooley on Taxation, 373.
In the case of Bonaparte v. State et al., 63 Md. 465, this same section was under consideration, and this Court held that although Mr. Bonaparte, the executor of Mrs. Patterson, lived in Baltimore County, yet he was liable to Baltimore City for taxes on bonds and stocks of his testatrix, because letters testamentary had been granted to him by the Orphans’ Court of Baltimore City. It was there said in
In contemplation of our statute, the officer of the law known as the guardian of Columbus C. Baldwin is in Washington County for the purpose of dealing with, accounting for and holding the property of his ward. The individual holding that office may be domiciled in that county or in New York, but the law does not concern itself about that.
There are a number of provisions in our testamentary laws for the appointment and control of guardians by the Orphans’ Courts of this State. They not only provide for the appointment of guardians of resident infants, but by section 203 of Art. 93 of the Code express provision is made for the appointment of guardians of non-resident infants who have no guardians where they reside, but have property in this State. Can it be doubted that such guardians are subject to the same control by the Orphans’ Courts of this State as those whose wards reside here ? They are required to give bond with security in the same manner as if the infants resided in this State, and the wards’ property is entitled to the same protection as that of resident wards. Once in each year, or oftener if required by the Court, the guardian must settle an account of his trust with the Orphans’ Court. The Court is authorized to direct how the money of the ward can be invested, and when investments are made under certain provisions of the Code they can only be transferred under the orders of the Court. No guardian can sell any of the property of his ward without an order of the Court appointing him, and other provisions might be cited which show that
The decisions of this Court in- reference to the taxation
It only remains then to determine whether the fact that the ward of appellant was of age when the returns were made by the Register and the levies made by the County Commissioners relieves him from liability. It is not alleged in the bill, or even suggested in the statement of facts, that there had been any settlement between the guardian and ward out of Court, but on the contrary it is admitted that although the ward became of age on January 6th, 1893, the appellant did settle an account in the Orphans’ Court of Washington County, February 15th, 1895, three days after the bill was filed, showing a balance due his ward of $63,881.56, and it is further admitted “ that no final account has been settled in said guardianship.” Section 192, of Art. 93 of the Code provides that “ on a ward’s arrival of age, or on the marriage of a female ward, the guardian shall exhibit a final account to the Orphans’ Court and shall deliver up agreeably to the Court’s order, to the said ward, all the property of said ward in his hands, including bonds and other securities; and on failure his bond may be put in suit and he shall be liable to attachment and fine not exceeding three hundred dollars,” etc. Whilst it may be true that the ward may settle with the guardian out of Court and thereby be precluded from suing the bond, there is no evidence in this case that any such settlement has been made, but if there was it is manifest that there is a duty resting on the guardian to make a settlement in Court, or at least to make the settlement a matter of record in the Court which appointed him. In the case of State v. Henderson, 54 Md. 332, it was distinctly said that it was the duty of the guardian to settle a
There is another reason why the appellant should not be granted relief. The record does not disclose what
Decree affirmed with costs to the appellee.