Tanner v. McKeldin, No. 171
Court | Court of Appeals of Maryland |
Writing for the Court | Before SOBELOFF; DELAPLAINE; Herbert G. Tanner, Clark E. Cottrell, Arnold G. Wedum and Elwood K. Wolfe, residents of Camp Detrick, a Federal reservation in Frederick County, and civilian employees of the Federal Government, filed this action against |
Citation | 202 Md. 569,97 A.2d 449 |
Docket Number | No. 171 |
Decision Date | 12 June 1953 |
Parties | TANNER et al. v. McKELDIN, Governor, et al. |
Page 569
v.
McKELDIN, Governor, et al.
Page 572
[97 A.2d 450] Edward D. Storm and Samuel W. Barrick, Frederick, for appellants.
Page 573
Francis D. Murnaghan, Jr., Asst. Atty. Gen. (Edward D. E. Rollins, Atty. Gen., and Walter E. Sinn, Frederick, for Board of County Com'rs, Frederick County and others; Murray H. Fout, Frederick, for Board of Sup'rs of Elections, on the brief), for appellees.
Page 572
Before SOBELOFF, C. J., and DELAPLAINE, COLLINS and HENDERSON, JJ.[97 A.2d 451]
DELAPLAINE, Judge.
Herbert G. Tanner, Clark E. Cottrell, Arnold G. Wedum and Elwood K. Wolfe, residents of Camp Detrick, a Federal reservation in Frederick County, and civilian employees of the Federal Government, filed this action against Theodore R. McKeldin, Governor of Maryland, J. Millard Tawes, Comptroller of the Treasury, Thomas B. R. Mudd, Commissioner of Motor Vehicles, and the County Commissioners, County Treasurer, Register of Wills and Supervisors of Elections of Frederick County, to obtain a declaratory decree determining the status, rights and obligations of complainants under the laws of Maryland.
The bill of complaint contains the following allegations:
(1) The Legislature of Maryland, by Chapter 59 of the Laws of 1950, which took effect upon its approval by Governor Lane on March 28, 1950, gave the consent of the State of Maryland to the acquisition by the United States of the land used by Camp Detrick and ceded exclusive jurisdiction over the land to the United States for all purposes except that the State retains the right to serve thereon all civil and criminal process of the courts of this State. On May 5, 1950, the Governor received notice from the Secretary of the Army that the United States accepted jurisdiction over the land.
Page 574
(2) Tanner has resided at Camp Detrick since May, 1943; Wedum from May, 1946, until August, 1947, and since February, 1951; Cottrell from April, 1949, until July, 1949, and since January, 1950; Wolfe since April, 1951. Tanner and Wedum registered as voters in Frederick County in October, 1948, but they have been advised that their votes might be challenged on the ground that they have not been residents of Maryland since the Camp Detrick land was acquired by the United States. Cottrell and Wolfe made application to register, but their applications were denied by the Supervisors of Elections.
(3) Tanner, Wedum and Wolfe have paid income taxes imposed by the State, but paid them under protest because they believe that if they are not allowed to vote and have representation in the State government, the State should not be allowed to tax them. Cottrell paid State income taxes before he was denied the right to register, and thereafter, acting upon the advice of counsel, he refused to pay such taxes.
(4) Complainants have been required by the Commissioner of Motor Vehicles to register their motor vehicles in Maryland, and to pay the tax imposed by Maryland on the issuance of certificates of title for motor vehicles, while nonresidents are excused from that tax.
(5) Those complainants who own dogs have been required to obtain dog licenses from the County Treasurer, although the dogs are kept at Camp Detrick.
(6) Complainants have been paying the State sales tax. If they are not residents of Maryland, they ought to be excused, like other nonresidents, from taxes on sales of property purchased in Maryland and delivered by mail or common carrier to the purchasers at Camp Detrick.
(7) It is not certain whether complainants should be considered as residents of Maryland within the meaning of the Maryland inheritance tax statute, the Maryland estate tax statute, and various other laws.
The bill prays for a decree declaring the status, rights and obligations of complainants in reference to the following
Page 575
matters: (1) registration and voting in County and State elections; (2) registration and voting in Presidential elections; (3) State income tax; (4) registration of motor vehicles; (5) tax on issuance of certificates of title for motor vehicles; (6) dog licenses; (7) probate and testamentary law; (8) inheritance and estate taxes; (9) civil suits in Frederick County; (10) nonresident attachment suits; (11) limitations of actions; (12) distribution of motor vehicle revenues to Frederick County; (13) distribution of income taxes to Frederick County; (14) eligibility for the office of notary public; (15) guardians and committees and treatment of insane in public institutions; eligibility for old age assistance and medical aid for indigent persons; and (16) sales taxes on property purchased in Maryland and delivered by mail or common carrier to the purchasers at Camp Detrick.[97 A.2d 452] Defendants demurred to the bill, and the Court sustained the demurrers. From that order complainants appealed to this Court. An order sustaining a demurrer to an entire bill of complaint in equity is appealable, although no final order dismissing the bill has been entered. Karger v. Stead, 192 Md. 230, 64 A.2d 155.
Soon after the enactment of the Uniform Declaratory Judgments Act, Laws 1939, ch. 294, the Court of Appeals held that a declaratory judgment proceeding was not appropriate where there existed an immediate cause of action between the parties for which one of the common remedies at law or in equity was adequate and available. Porcelain Enamel & Mfg. Co. v. Jeffrey Mfg. Co., 177 Md. 677, 11 A.2d 451; Caroline Street Permanent Bldg. Ass'n No. 1 v. Sohn, 178 Md. 434, 13...
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...of tax questions to be exclusive. E. g., State Dept. of A. & Tax. v. Clark, supra, 281 Md. at 401-403, 380 A.2d 28; Tanner v. McKeldin, 202 Md. 569, 578, 97 A.2d 449 (1953); Reiling v. Comptroller, supra, Page 650 201 Md. at 387-389, 94 A.2d 261; Wasena Housing Corp. v. Levay, supra, 188 Md......
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...234 Md. 7, 9-10, 197 A.2d 837 (1964); Casey Dev. Corp. v. Mont. County, 212 Md. 138, 145-147, 129 A.2d 63 (1957); Tanner v. McKeldin, 202 Md. 569, 578, 97 A.2d 449 (1953); Reiling v. Comptroller, 201 Md. 384, 388-389, 94 A.2d 261 (1953); Amer. Bank Stationery Co. v. State, 196 Md. 22, 28-29......
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...under an abuse of discretion standard." Sprenger v. Pub. Serv. Comm'n of Md., 400 Md. 1, 21, 926 A.2d 238 (2007) ; Tanner v. McKeldin, 202 Md. 569, 577, 97 A.2d 449 (1953) ("[I]t is clear that the exercise of declaratory jurisdiction is within the sound discretion of the court.").Contrary t......
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Reyes v. Prince George's County, No. 51
...of such general public interest nor so likely to reoccur with such frequency as to call for an advisory opinion. See Tanner v. McKeldin, 202 Md. 569, 580-81, 97 A.2d 449, 454 (1953) (suit for declaratory relief which did not allege actual justiciable controversy in effect prayed for advisor......
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White v. Prince George's County, No. 67
...of tax questions to be exclusive. E. g., State Dept. of A. & Tax. v. Clark, supra, 281 Md. at 401-403, 380 A.2d 28; Tanner v. McKeldin, 202 Md. 569, 578, 97 A.2d 449 (1953); Reiling v. Comptroller, supra, Page 650 201 Md. at 387-389, 94 A.2d 261; Wasena Housing Corp. v. Levay, supra, 188 Md......
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State Dept. of Assessments and Taxation v. Clark, No. 23
...234 Md. 7, 9-10, 197 A.2d 837 (1964); Casey Dev. Corp. v. Mont. County, 212 Md. 138, 145-147, 129 A.2d 63 (1957); Tanner v. McKeldin, 202 Md. 569, 578, 97 A.2d 449 (1953); Reiling v. Comptroller, 201 Md. 384, 388-389, 94 A.2d 261 (1953); Amer. Bank Stationery Co. v. State, 196 Md. 22, 28-29......
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Volkman v. Hanover Invs., Inc., No. 1595, Sept. Term, 2014.
...under an abuse of discretion standard." Sprenger v. Pub. Serv. Comm'n of Md., 400 Md. 1, 21, 926 A.2d 238 (2007) ; Tanner v. McKeldin, 202 Md. 569, 577, 97 A.2d 449 (1953) ("[I]t is clear that the exercise of declaratory jurisdiction is within the sound discretion of the court.").Contrary t......
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Reyes v. Prince George's County, No. 51
...of such general public interest nor so likely to reoccur with such frequency as to call for an advisory opinion. See Tanner v. McKeldin, 202 Md. 569, 580-81, 97 A.2d 449, 454 (1953) (suit for declaratory relief which did not allege actual justiciable controversy in effect prayed for advisor......