Commissioners of Lewes v. Jester

Marvel, Vice Chancellor:

These actions, brought by municipal corporations against certain officers of Sussex County, seek primarily to enjoin defendants from levying and collecting taxes assessed against real property owned by the plaintiff corporations and their agents in Sussex County. Plaintiffs, who are the Commissioners of Lewes and The City of Seaford, contend that all of their real property is exempt from county taxation. Having voluntarily paid taxes assessed against their real property until the present tax year, plaintiffs also seek, as an incident to the equitable relief prayed for,…