Legal Opinion
Mayor and Council of Wilmington v. Durham
Superior Court of Delaware
Decided December 29, 1958No. 385, Civil Action, 1958PublishedCited by 4 opinions
1Opinion of the Court
Christie, J.;
By a civil action the Mayor and Council of Wilmington (herein called Wilmington or the City) seek to recover license fees for the years 1944 through 1957 which are alleged to be due from defendant, a practicing physician. Defendant moves to dismiss the complaint on the ground that the City is not authorized by law to bring a civil action to collect unpaid license fees.
There is no applicable ordinance of the City or statute of the State which expressly provides for a civil action by the City to collect license taxes.
The City Charter as enacted by the General Assembly permits the…
2Cases cited6 opinions
- City of St. Louis v. United Railways Co.Supreme Court of Missouri · 1915
- City of Independence v. HindenachSupreme Court of Kansas · 1936
- Hencke v. StandifordSupreme Court of Arkansas · 1899
- City of St. Paul v. Twin City Motor Bus Co.Supreme Court of Minnesota · 1932
- Mayor, Etc. v. . E.A.R.R. Co.New York Court of Appeals · 1890
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3Cited by4 opinions
- City of St. Paul v. WhidbySupreme Court of Minnesota · 1972
- Hazel v. HaganSupreme Court of Missouri · 1871
- Owen v. EllisSupreme Court of Missouri · 1876
- Mayor and Council of Wilmington v. DurhamSuperior Court of Delaware · 1959