Mayor and City Council of Baltimore v. Home Credit Co.
| Decision Date | 18 July 1933 |
| Docket Number | 22. |
| Citation | 167 A. 552,165 Md. 57 |
| Parties | MAYOR AND CITY COUNCIL OF BALTIMORE v. HOME CREDIT CO. |
| Court | Maryland Court of Appeals |
Appeal from Baltimore Court of Common Pleas; Joseph N. Ulman, Judge.
On motion for reargument.
Motion denied.
For original opinion, see 166 A. 604.
Argued before PATTISON, URNER, ADKINS, DIGGES, PARKE, and SLOAN, JJ.
Lawrence B. Fenneman and J. Francis Ireton, Asst. City Sols., both of Baltimore (R. E. Lee Marshall, City Sol., and Hector J. Ciotti, Asst. City Sol., both of Baltimore, on the brief), for appellant.
Francis Key Murray, of Baltimore (Thomas J. Tingley, of Baltimore, on the brief), for appellee.
The motion for a reargument by the mayor and city council of Baltimore was not filed within thirty days after the opinion of the court had been delivered, and so is too late to be entertained under rule 43 of this court. Winkel v. Geiger, 154 Md. 673, 674, 141 A. 345. It may be well, however, to correct a misapprehension upon which the motion is apparently founded.
The remedies given the taxpayers by sections 182-186 of article 81 of the Code before a statutory board in order to contest the legality of the assessment by the methods there prescribed, and to recover the taxes paid in the event, on appeal, they are ultimately adjudged to be illegal, are not exclusive, but cumulative. The taxpayers are not confined to the remedies conferred by these sections, but may adopt the new and alternative remedy created by section 153 of chapter 226 of the acts of 1929, now section 153 of article 81 of the Code. These remedies are alternative, and the taxpayer is therefore put to his election. So, not having proceeded under the other sections, the taxpayer here was at liberty to bring his suit in consequence of section 153, which provides a direct and simple method of relief, and a right of action in the event the money erroneously paid as taxes is not returned. Cooley on Taxation (4th Ed.) §§ 1278, 1618; Detroit v. Donovan, Wayne Circuit Judge, 127 Mich. 604, 86 N.W. 1032; Natl., etc., Co. v. Readsboro, 94 Vt. 405, 111 A. 386.
Motion dismissed.
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