Boyd v. Dillman

Harrington, J.,

delivering the opinion of the Court:

This is an action of debt for the collection of unpaid taxes on a lot on McLane Street in the City of Wilmington from 1925 to 1934 inclusive. The plaintiff’s claim, also, includes interest on the taxes assessed and a record search fee of $20.00. All of these taxes were assessed to Charles H. Gant, the former owner of the lot in question, though he had conveyed it to Mr. Boyd, the defendant in the court below, in the later summer or early Fall of 1924, but he had never recorded his deed.

In defense of the action, Mr. Boyd claims:

1. That the tax…