Maxwell v. State ex rel. Baldwin

• Decision Date: 05 June 1874
• Citation: 40 Md. 273
• Parties: WILLIAM MAXWELL, WILLIAM WOODVILLE and WILLIAM HOLTZMAN, Assessors, v. THE STATE OF MARYLAND, ex relatione ROBERT T. BALDWIN.
• Court: Maryland Court of Appeals

40 Md. 273

WILLIAM MAXWELL, WILLIAM WOODVILLE and WILLIAM HOLTZMAN, Assessors, v. THE STATE OF MARYLAND, ex relatione ROBERT T. BALDWIN.

Court of Appeals of Maryland

June 5, 1874

APPEAL from the Superior Court of Baltimore City.

The petition of the appellee, filed in this case, alleged, that on the 11th of April, 1874, an Act was passed by the General Assembly of Maryland, providing for the general valuation and assessment of property in the State, and among other things provided for in the Act, assessors were required to be appointed by the Governor for each of the assessment districts of the City of Baltimore and counties of the State to assess and make the valuation by said Act directed; that in pursuance of the provisions of said Act, the Governor appointed the appellants assessors for the third assessment district in the City of Baltimore, who duly qualified; that on the same day, to wit: the 11th of April, another law was passed repealing Article 81 of the Code of Public General Laws, entitled, "Revenue and Taxes," and re-enacting the same with amendments; that by section 2 of the amended Article, all property of every kind, nature and description whatsoever, was made liable to assessment and taxation, except as therein provided.

That by section three of said Article, an enumeration was made of certain properties which should be exempt from taxation subject, nevertheless, to the proviso therein contained as to the extent of said exemption. That by section one of the first named Act of Assembly all property, real, personal and mixed, in the State, was made liable to assessment and taxation, except the property therein specifically enumerated, which by the terms of said section was exempted from taxation for State or local purposes, subject nevertheless, to a proviso therein set forth.

The petition further alleged, that by virtue of the said several Acts of Assembly, and the provisions thereof, all the property, real, personal or mixed, of all kinds in the State unless specially excepted in sections 2 and 3, of Art. 81 of the Code aforesaid, or of section one of chap. 514 of the Acts of Assembly, 1874, was liable to assessment and taxation as aforesaid; that the Comptroller of the Treasury had prepared all necessary blanks and forms to be used by the assessors in their respective assessment districts, and made such rules and regulations for the assessment of property in the State, as would insure a correct and uniform assessment and had furnished all blank forms, rules and regulations to the defendants, and had demanded that they should proceed to assess all the property required to be assessed, as enumerated in the said Article of the Code, and the Act of Assembly, chap. 514 aforesaid, to be assessed and valued.

And further, that Robert T. Baldwin, the relator, was a citizen of Maryland, residing in the said assessment district, in the City of Baltimore, and the owner of real and personal property therein, assessable under the provisions of said Article and Act. That it was necessary that said assessments and valuations should be made, in order to ascertain the proper basis for the levying and collecting of taxes for State and local purposes. Nevertheless, the defendants, assessors as aforesaid, had refused, and still refused to make assessment and valuation of said property in manner and form as aforesaid, and execute the duties imposed upon them by said Act of 1874, chap. 514, whereby the administration of the public revenue was obstructed, and the citizens residing in said assessment districts, more especially, were injured and deprived of having an uniform and correct assessment and valuation of their property, for the purposes in said Act provided.

It was further alleged that there was no proper or adequate remedy by which the said assessors might be required to discharge the duties and functions of their office, except by the writ of mandamus, commanding them to proceed to discharge the same. The petition, therefore, prayed that a writ of mandamus might issue, directed to the defendants, assessors as aforesaid, commanding them to proceed to assess and value all the real and personal property of whatever kind, lying and being in their said assessment district, as provided for in section 2 of Art. 81 of the Code of Public General Laws, as amended and reenacted by the Act of 1874, chapter 483, except such property as might be exempted from taxation by sections 2 and 3 of said Article, and section one of the Act of 1874, chap. 514, as aforesaid, commencing in said section one, at the word "except," and following thereafter to the end of said section, under the rules and regulations provided as aforesaid, by the Comptroller of the Treasury.

The respondents answering, admitted their appointment and qualification as assessors in the manner and form averred in the petition, and that the said Comptroller had made and furnished to them blanks and forms and rules and regulations for the conduct and execution of their said office as alleged in the petition.

They further admitted that a demand had been made upon them by the Comptroller of the Treasury and by the relator to proceed with the assessment of the real and personal property in said petition mentioned, and that they had refused and still refused to proceed to the assessment thereof, because, first, they were advised that they had no authority to assess said property, because the said Act of Assembly of 1874, chap. 514, was void for uncertainty; and secondly, because they were advised that the said Act of 1874, chap. 514, under and by virtue of which they were appointed by the Governor as assessors, exempted from assessment and valuation all property, real, personal and mixed, in the State, except that which the petition set out as being exempted from assessment and valuation, under and by virtue of said first section of the Act of 1874, ch. 514, and the proviso, and that by the first section of the said Act, the property alleged in the petition to be exempt from assessment and valuation, under and by virtue of said first section, was liable to assessment and valuation.

They further admitted that the relator was a citizen of Maryland, residing in said assessment district of the City of Baltimore, and the owner of assessable property therein, as averred.

They further admitted all other matters of fact in the petition alleged, but denied the conclusions of law. By agreement of counsel, a pro forma order was passed, the Court, (DOBBIN, J.,) awarding a peremptory writ of mandamus. From this order the respondents appealed.

The cause was argued before BARTOL, C.J., STEWART, BOWIE, GRASON and MILLER, J.

James A. McClure, for the appellants.

The appellants by virtue of their appointment and qualification, have nothing to do with the Act of 1874, ch. 483, and it has nothing to do with them; they are not controlled by any of its provisions, and have no duties of any kind to perform under it, and cannot legally be required to perform any-- their authority and power are circumscribed and limited by the Act of 1874, ch. 514, under and by virtue of which they were appointed and qualified, and they cannot legally be commanded to perform any duties outside of that Act.

This will be readily seen by comparing the two Acts. They constitute two systems, and put into operation distinct machinery for each.

The Act of 1874, ch. 483, is most full, thorough and exhaustive in its search after taxable property. No property which has not been valued and assessed-- none that has been omitted from valuation and assessment--none that has come into existence, or been created or acquired since the last assessment, of what kind soever it may be--none that can possibly be discovered as unvalued and unassessed--none that has been obtained from the State by patent--none that can be got out of persons on oath as unvalued and unassessed--none that moves about from county to county or city--none that comes into the State from abroad--none whatever of any kind in the State and in esse, and not already valued and assessed, but what will be caught by this most searching Act, and subjected to valuation, assessment and taxation.

This Act brings into the taxable basis not only all property of every kind heretofore unassessed, but also provides for the assessment of property heretofore assessed--or, in other words, for a new assessment.

For these purposes the Act creates its own officers--particularizes their duties--compensates them for the performance thereof, and punishes them for the non-performance thereof.

The appellants, who were appointed and qualified under the Act of 1874, ch. 514, are to assess and make valuations as directed by this Act; they are to be paid for the service performed by them under this Act--they are sworn to execute the duties of their office diligently and faithfully, according to the directions of this Act--they are to meet at the City Hall in Baltimore city to take into consideration this Act, and the instructions of the Comptroller as to the manner in which the duties imposed upon them by this Act shall be executed--it is the duty of a majority of them to be present at the valuation and assessment of each and every variety of property directed to be assessed and valued by this Act, and if they shall fail or neglect to perform certain duties agreeably to this Act, they shall be liable to indictment in the Criminal Court of Baltimore city, and upon conviction be fined not exceeding five hundred dollars.

What is the property "directed to be assessed and valued by this Act?" Clearly the property embraced in the exception of the first section only for " all" other " property, real, personal and mixed, of all kinds and descriptions whatever in the...