Mayor & Council of Wilmington v. Wilmington Monthly Meeting of Friends, West Street

Harrington, J.,

delivering the opinion of the Court:

The question to be determined is whether certain real estate belonging to the Wilmington Monthly Meeting of Friends, West Street, the defendant, was properly assessed for taxes for the years 1924 and 1925 by the City of Wilmington, for municipal purposes.

While the defendant was not incorporated until 1915, it appears that the particular society then incorporated had been in existence for a great many years prior to that time and had owned and used the property in question for school purposes, since about the year 1784. It was incorporated…