Philadelphia, Baltimore & Washington Railroad v. Mayor & Council of Wilmington

Harrington, Chancellor:

This case involves the validity of a tax levied by the City of Wilmington for city and school purposes against property on which are erected buildings, commonly known as the “Wilmington Shops” of the Pennsylvania Railroad Company. The plaintiff’s bill to enjoin the collection of the tax and to determine its rights is based on Chapter 106, Volume 21, Latos of Delaware, approved May 20, 1898, which provides:

“Section 1. It shall be the duty of the Board of Assessment, Revision and Appeals, in the City of Wilmington, as at present constituted, immediately after the annual…