10,895

1

Cemetery exemption from taxation, but that is now

2

exempt under another section of Article 81 of the Code,

9

and there is possibly a third which we know exists but

4

which a lawyer felt he could not reveal to us because

5

this was a client's confidence that he had.

6

In any "event, the State of Maryland began

7

to work on the B&0 Railroad to see if it could not

8

chip away at this exemption, and the court of appeals

9

of Maryland held that despite all attempts to the

10

contrary, the charter exemption was irrevocable, and that

11

the B&0 was entitled to continue it and did not have

12

to pay taxes upon its real property, upbn its gross

15

receipts, in effect it doesn't have to pay sales tax

14

and innumerable other kinds of taxes, and it is probably

15

worth many millions of dollars to the Baltimore and Ohio

16

Railroad.

17

Now, in 1891, the last sentence of what you

18

see before you was added by constitutional amendment,

19

and this was a specific attempt to get at the B&0 Rail-

20

road, and nobody else, although in its language certainly

21

it is broad enough to pick up others, and undoubtedly
would.