Mayor & Council of Wilmington v. Saint Stanislaus Kostica Church

Wolcott, J.:

The question presented by this appeal is whether or not the rectory of Saint Stanislaus Kostka Church, a religious corporation (hereinafter referred to as The Church), is subject to taxation hy the Mayor and Council of Wilmington, a municipal corporation chartered by special act of the General Assembly (hereinafter referred to as The City).

This litigation commenced with the filing of a complaint for declaratory judgment by The Church asking that certain tax assessments made upon its rectory building be declared void. The parties entered into a stipulation of facts. The court below…