Rohr v. Gray

Decision Date18 December 1894
Citation30 A. 632,80 Md. 274
PartiesROHR v. GRAY, Clerk of Court.
CourtMaryland Court of Appeals

Appeal from court of common pleas.

Petition by Jacob G. Rohr, general manager of the Consumers' Meat Company, against John T. Gray, clerk of the court of common pleas, for a writ of mandamus.

From a Judgment overruling a demurrer to defendant's answer, and dismissing the complaint, plaintiff appeals. Affirmed.

Argued before BRYAN, FOWLER, PAGE, ROBERTS, and BRISCOE, JJ.

Howard Bryant and Jos. S. Goldsmith, for appellant.

C. W. Field, for appellee.

BRISCOE, J. The question presented in this case arises on demurrer, and involves the constitutionality of the act of 1894 (chapter 113), entitled 'An act to add a new section to article four, Code of Public Local Laws, title 'City of Baltimore,' subtitle 'Licenses,' * * * regulating the issuing of licenses to traders occupying one or more places of business in said city." The act provides: "There shall be entered in writing by the clerk of the court of common pleas upon the face of all licenses obtained by individuals, firms or corporations to conduct business as trades in the city of Baltimore, the name of the street and 'number of the house or building, or if there be no number, a full designation of the location of said house or building for which a license is applied for, and each license shall only authorize the transaction of business in one house or building unless the individual, firm or corporation shall occupy more than one adjoining houses or buildings, and said houses or buildings have open, direct internal communication with each other; in that case one license will cover transactions in said adjoining houses or buildings so arranged and occupied; provided always, that any firm, individual or corporation may obtain any number of licenses to conduct business in any number of separate places of business in said city, upon paying for each license a sum graded according to the amount of stock or merchandise generally kept on hand or proposed to be kept on hand at the principal season of sale in said respective places of business according to the Code of Public General Laws." On the 27th of April, 1894, the appellant, Jacob G. Rohr, general manager of the Consumers' Meat Company, a body corporate of the state of New Jersey, but doing business in the city of Baltimore, applied to the appellee, the clerk of the court of common pleas of Baltimore, for a single trader's license to conduct business at 13 different unconnected stores, alleging that the total value of all the stock and merchandise kept on hand at the principal season of sale in all 13 of these stores collectively was $6,000. And it was conceded at the hearing that but for the act of 1894 (chapter 113) the clerk would have been authorized to have granted the license as applied for, as provided by the public general laws of the state relating to traders' licenses.

The only question, then, in ...

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5 cases
  • Samuel Bevard Manuro Products Co., Inc. v. Baughman
    • United States
    • Maryland Court of Appeals
    • June 11, 1934
    ... ... its limits. State v. Applegarth, 81 Md. 300, 31 A ... 961, 28 L. R. A. 812; Rohr v. Gray, 80 Md. 276, 30 ... A. 632; Mason v. Cumberland, 92 Md. 461, 48 A. 136; ... Meushaw v. State, 109 Md. 91, 71 A. 457; License Tax ... ...
  • American Nat. Bldg. & Loan Ass'n v. City of Baltimore
    • United States
    • Maryland Court of Appeals
    • December 15, 1966
    ...in an annotation in 103 A.L.R. 18. The Maryland cases are in line with the holdings of the majority of courts elsewhere. In Rohr v. Gray, 80 Md. 274, 30 A. 632 (1894), it was held that the requirement of a license for each of several places of business measured by the amount of merchandise ......
  • City of Cheyenne v. O'Connell
    • United States
    • Wyoming Supreme Court
    • December 12, 1896
    ...taxation do not apply to taxation on privileges and occupations. (Desty on Taxation, p. 192, Sec. 36; Newton v. Atchison, 1 P. 288; Rohr v. Gray, 30 A. 632; Merriam v. Orleans, 14 L. Ann., 318; Am. Un. Exp. Co. v. St. Joseph, 66 Mo. 675; Comm'rs v. Nelson, 19 Kan. 234; Austin v. Gas Light C......
  • Spencer v. Maryland Jockey Club of Baltimore City
    • United States
    • Maryland Court of Appeals
    • February 1, 1939
    ... ... There is no ... virtue in the defendants' argument that this is a license ... and not a tax. It is a tax; Rohr v. Gray, 80 Md ... 274, 30 A. 632; LeLoup v. Port of Mobile, 127 U.S ... 640, 8 S.Ct. 1380, 32 L.Ed. 311; 2 Bouvier, Rawle's Third ... Rev., ... ...
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