Legal Opinion
Mayor v. Riverview Cemetery Co.
Superior Court of Delaware
Decided January 25, 1937No. 119PublishedCited by 8 opinions
1Opinion of the Court
Rodney, J.,
delivering the opinion of the Court:
Without prolixity certain general principles may be briefly stated:
An exemption from taxation must be in unambiguous language and appear clearly within the intention of the legislative body. Philadelphia & W. R. Co. v. Maryland, 10 How. (51 U. S.) 376, 393, 13 L. Ed. 461; Tennessee v. Whitworth, 117 U. S. 139, 145, 6 S. Ct. 649, 29 L. Ed. 833; McQuillan on Mun. Corp. (2d Ed.), Vol. 5, § 2215.
Statutory exemptions from taxation are strictly construed and any doubt is resolved in favor of the public and against the claimed exemption. Tucker v.…
2Cases cited16 opinions
- Covington & Lexington Turnpike Road Co. v. SandfordSupreme Court of the United States · 1896
- Tucker v. FergusonSupreme Court of the United States · 1875
- Philadelphia and Wilmington Railroad Co. v. State of MarylandSupreme Court of the United States · 1851
- Tennessee v. WhitworthSupreme Court of the United States · 1886
- Buffalo City Cemetery v. . City of BuffaloNew York Court of Appeals · 1871
11 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Church Home & Infirmary v. Mayor of BaltimoreCourt of Appeals of Maryland · 1940
- Rodney Square Investors, L. P. v. Board of Assessment Review of New Castle CountySuperior Court of Delaware · 1982
- Banks v. Wilmington Terminal Co.Superior Court of Delaware · 1941
- Commissioners of Lewes v. JesterCourt of Chancery of Delaware · 1956
- Mayor, Etc., of Wilmington v. Cathedral Cemetery Co.Superior Court of Delaware · 1954
3 more not listed; retrieve them via the Exa API.