Hill v. Ellis & Jones

Layton, Chief Justice:

The petitioner is the City Manager of the City of Rehoboth, and as such he is charged with the collection of municipal taxes. The respondent, William J. Ellis, Jr., is the owner of two lots of land, designated as lots 36 and 37, Block 17, Rehoboth Heights Development Company, against which taxes in the sum of $6.98 were levied for the year 1938. In addition the respondent was assessed with a capitation tax of one dollar.

The taxes were not paid, and on June 29, 1940, the petitioner, after due proceedings, sold both lots of land apparently as one lot to the respondent,…