Case ID: del_42/html/0126-01.html
Source: Caselaw Access Project
Author: {"author": "Harrington, Chancellor:", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Charles M. Banks, The Collector of Taxes for the Northern District of the City of Wilmington, Plaintiff Below, Plaintiff-in-Error, v. Wilmington Terminal Company, a corporation of the State of Delaware, Defendant Below, Defendant-in-Error.
    
      
      (September 28, 1942.)
    Harrington, Chancellor, Layton, C. J., Richards and Terry, J. J., sitting.
    
      Reuben Satterthwaite, Jr., and Leonard G. Hagner for Plaintiff Below, Plaintiff-in-Error.
    
      E. Ennalls Berl and Herbert L. Cohen for Defendant Below, Defendant-in-Error.
    Supreme Court,
    No. 4,
    January Term, 1942.
   Harrington, Chancellor:

The judgment of the Court below (Banks v. Wilmington Terminal Company, 2 Terry (41 Del.) 489, 24 A. 2d 592), holding that the property of the Wilmington Terminal Company was exempt from the assessment and payment of taxes, pursuant to the provisions of Chapter 106, Volume 21, Laws of Delaware, is affirmed. The question involved was thoroughly considered by that Court, and no further discussion by this Court seems necessary.