Maryland in the American Civil War a majority of the legislature, wished to remain in the Union, but did not want to be involved in a war against their southern neighbors, and sought to prevent a military response by Lincoln to the South's secession. After John Brown's raid on Harpers Ferry in 1859, many citizens began forming local militias, determined to prevent a future slave uprising. The first bloodshed of the Civil War occurred in Maryland. Anxious about the risk of secessionists capturing Washington, D.C., given that the capital was bordered by Virginia, and preparing for war with the South, the federal government requested armed volunteers
Comptroller of the Treasury of Maryland v. Wynne collected by the state's comptroller of the treasury. Residents who earn income outside of Maryland may receive a credit against the state, but not the county income tax for income taxes paid on that income to other states. Nonresidents who earn income in Maryland must pay the state income tax and, in lieu of the county income tax, a "special nonresident tax" that was set at a rate "equal to the lowest county income tax rate set by any Maryland county." In 2006, Maryland residents Brian and Karen Wynne, a married couple, earned income from other states through an S