Delaware Registration Trust Co. v. Delaware Forge & Steel Co.
Court of Chancery of Delaware
1Opinion of the Court
The Chancellor.
The controversy which the rule presents involves the validity of the city’s claim for unpaid taxes. The precise question is whether the lands of the defendant which were sold in foreclosure proceedings were during the years 1920 to 1926, inclusive, exempt from municipal taxation under the provisions of Chapter 106, Vol. 21, Laws of Delaware, approved May 20, 1898.
The lands, now lying within the corporate limits of Wilmington, embrace some one hundred and seventy acres in area and are a part of a larger tract of about one thousand acres familiarly known as the Cherry Island…
2Cases cited6 opinions
- California v. Central Pacific RailroadSupreme Court of the United States · 1888
- San Pedro, Los Angeles & Salt Lake Railroad v. City of Los AngelesCalifornia Supreme Court · 1919
- Ford v. Delta & Pine Land Co.Supreme Court of the United States · 1897
- Hart v. SmithIndiana Supreme Court · 1902
- Chicago, Milwaukee & St. Paul Railway Co. v. Kootenai CountyIdaho Supreme Court · 1920
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3Cited by5 opinions
- Mayor v. Riverview Cemetery Co.Superior Court of Delaware · 1937
- Church Home & Infirmary v. Mayor of BaltimoreCourt of Appeals of Maryland · 1940
- Banks v. Wilmington Terminal Co.Superior Court of Delaware · 1941
- Stirlith Bros. v. Mayor & Council of WilmingtonCourt of Chancery of Delaware · 1937
- Banks v. TalleySuperior Court of Delaware · 1937