Maryland Tax Digest (Classic Reprint)
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Excerpt from Maryland Tax Digest
This Digest of the opinions of the Court of Appeals contained in the Maryland Reports to the year 1914, including 121 Md., is published with the hope that it may be utilized, in a measure, by the tax authorities of the state, and by the legal profession, as a ready reference book of some value.
As will be noted, the subjects are classified alphabetically for convenient reference, and it is hoped that this arrangement will meet with the approval of those who may use the volume.
The Digest is almost necessarily limited in bulk, as the field which it has sought to cover comprises only one general subject. The compiler trusts, however, that those who may have occasion to fully examine its pages, will find that all the vital and momentous tax issues in the state which have found their final settlement in the Court of Appeals have been fairly well presented.
The compiler has endeavored, in digesting a number of the more wide-reaching decisions, to reproduce, in brief, salient passages, the identical language used by the Court, it being quite clear that this would be more illuminative of the judicial meaning than a mere syllabus would be.
In view of the exceptionally important character of the tax legislation passed by the General Assembly at the session of 1914, none of which has yet been given wide publicity, a number of these Acts have been printed in the Appendix to the Digest.
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