Legal Opinion

Mayor and Council of Wilmington v. Durham

Superior Court of Delaware

Decided July 17, 1959No. 385, 386 & 496, C. A., 1958PublishedCited by 5 opinions

1Opinion of the Court

Christie, J.:

In all three of these civil actions the Mayor and Council of Wilmington, a municipal corporation of the State of Delaware, seeks to collect license taxes from the individual defendants..The municipality seeks to collect the taxes pursuant to the terms of city ordinances which in turn were enacted under the authority granted to the city by the following state statute:

“Section 1. That in order to provide for the payment of its debts and expenses the Council of the Mayor and Council of Wilmington in addition to the powers now conferred upon it shall have power and authority by…

2Cases cited7 opinions

  1. King Manufacturing Co. v. City Council of AugustaSupreme Court of the United States · 1928
  2. City of Los Angeles v. Belridge Oil Co.California Supreme Court · 1954
  3. Conard v. StateSuperior Court of Delaware · 1940
  4. City of Mayfield v. ReedCourt of Appeals of Kentucky (pre-1976) · 1939
  5. Karnes v. City of BentonCourt of Appeals of Kentucky (pre-1976) · 1935

2 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. District of Columbia v. OWENS-CORNING FIBERGLAS CORPORATIONDistrict of Columbia Court of Appeals · 1990
  2. Airway Drive-In Theatre Co. v. City of St. AnnSupreme Court of Missouri · 1962
  3. State Board of Trustees of Del. State Hosp. v. BoyerSuperior Court of Delaware · 1960
  4. Tri-State Amusement, Inc. v. STATE, STATE TAX DEPT.Supreme Court of Delaware · 1969
  5. Town of Surfside v. Williams, Circuit Court of the 11th Judicial Circuit of Florida, Miami-Dade County1963

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