Stirlith Bros. v. Mayor & Council of Wilmington

The Chancellor :

This case involves the question of whether municipal taxes on two lots abutting on the Christiana River are legally assessable for the years 1919 to 1935, inclusive. The complainant claims the lots are exempt from assessment by reason of Sections 3 and 4 of Chapter 106, Volume 21 Laws of Delaware.

First as to lot No. 2. It is conceded by the complainant that this lot is not and was not during the years referred to, exempt from taxation under Section 3 of the Act. It is contended, however that it is and was exempt under Section 4 of the Act, because, it is claimed, the lot was…