Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1886-03-25

An Important Decision I'm EscHMsiess
10 Fragment OF Taxes BY she Pss We
a N. xkmlHreaa Oenspany..
At Mondays session Of the court OF
chancery, Chancellor salisbury presiding, |
Henry O.. Turner, Esq., applied for an
order allowing Oatharine Nields, trustee
for Eliza Jane Hulley, lunatic confined
in the Pennsylvania Training School for
Feeble Minded Children at Media, to sell
her one-fifth interest in the property OF
the Hulley estate at the southeast corner |
of Sixth and Shipley streets, on the
ground that the income was insufficient |
TO support the child. The chancellor de- |
clinedsto act until an account had been |
filed.
MIR. Turner also presented his return of |
the sale of the estate of Margaret Roe
which was confirmed.
Hon. Charles b. lore presented an
assignment of dover in the estate OF the
late John Beeson, and IL was confirmed.
j. IL. Iioifecker, Jr., Esq., presented q
case in partition in the estate of William
Bennett, and was appointed trustee, with
authority TO sell certain lands and prop
erty of the estate at public vendue after
giving the usual formal notice.
The next case was that OF the p, w. &
b. IL. II. 90. VS.. Patrick Neary, collector
of county taxes for the northern district
of the city Of Wilmington George V.
Massey, Esq, for the complainant and
John Ii. Rodney, Esq, for the respondent.
Argument in the case had previously been
made on AN application for and injunc-
ton restraining Collector Neary from col
lecting $279. AS tax laid upon the road-bed
and real estate of the company assessed in
the city of Wilmington. The complain
ant alleged that the State legislature hay-
ing enacted that the railroad company
should pay o certain annual tax to the
State treasurer, it was thereby exempted
from all county tax.
The chancellor delivered lengthy and
elaborate opinion which carefully re-
viewed the arguments Of counsel on both
sides, and decided that the railroad COM
pany was exempt from taxation for the
property occupied by its road-bed and the
property necessary to the operation of its
road, but was not exempt from taxation
on other property held by it. That is the
company is exempted from the payment
of $27l.41, the tax levied on the rail
road property proper valued at 1854 1882
but not exempt from the $8.04 levied on
other real estate owned by the company
and assessed at 300, The injunction re-
straining Collector Neary from collecting
the $271.41 was made perpetual and that
restraining him from collecting the $500
was dissolved. Each party to the suit was
required to pay half the costs. A decree
having been entered in accordance with
the above, Mr.. Massey, as matter of
form, appealed from that portion of the
decision dissolying the injunction, while
Mr.. Rodney was granted until this morn
ing to appeal from the other portion of
the decree.
The petition of II. @. Conrad, ESQ,
administrator of John Stops, deceased,
| for permission to sell O house and lot
belonging to the estate, presented by H.
H. Ward, ESD, was held under advise
ment.
The return of j. Frank Biggs, ESQ.,,
trustee of the property No. ia East Sew
enth street, belonging to the estate Of
Thomas Reynolds, was presented and
| confirmed.
| The case of the rule and restraining
order in the case of the City Building
and Loan Association versus the Alfred
Z. Smith u Warner Axle Company, Daniel
II. Kent ct al, issued January 26th, To
show cause why preliminary injunction
should not be issued, next came up. J.
II. Hotfecker, Jr., and Il. q. Bradford
Esqs., appeared. for the complainants anC
Charles b. Lore, Harry Emmons ant
George Ii. Bates, Esqs., for the re
spondents. Counsel for the complainant
asked leave to amend the bill of com
plant on the ground that the original bill
had been obtained under great stress
while the secret removal of goods wa
being made under cover Of darkness; that i
! had since been discovered that one Charlie
Bush held the title to the property ant
, that Sheriff Ford had levied on the prop
J erty to satisfy the claims of S. Jervi
! Adams q Co., and Tilghman Johnston
! ESD, the latter having been subsequently
l assigned to Lore * Emmons, Noyembe
!. Sd, 1885. 1t was claimed that the transfe
, by the A. e. Smith IL Warner Axle Com
. pany to Charles Bush was without cor
8 sideration and was intended to defraud
s Also, that the mortgage of the com
plainant covered the machinery and fiz
lures as part of the freehold, some Q
which had been clandestinely removed
The prayer was that sundry other partie
should be Joined as co-defendants in tn
suit and that the amended bill shout
s stand City Building and Loan Associt
ton versus the Alfred E. Smith & Warne
+ Axle Company, the p, w. & b. Railroa
9 Company, the W. 4 N. Railroad Company
4 Charles Bush, Charles b. Lore, Harr
o Emmons and Thomas Ford, sheriff. Tn
+ amended bill prays: First, that the d,
e PENDANT be required to answer SECOND
d that the Alfred L. Smith
$ Warner Axle Company and Charlie
s Bush be restrained by preliminar
n injunction from tearing out or carryin
J: away any of the machinery; third, thu
d the w. d N. and p, w. a. b. railroa
i companies be restrained from carryin
u away any of the machinery; fourth, Thu
i the A. E. Smith & Warner Axle Compan
and Charles Bush be restrained frol
o holding the machinery already removed
fifth, that they be compelled to replaC
the machinery already removed; sixth
that Lore Il Emmons, judgment creditor
!, and sheriff Ford be restrained from at
Is yertising, selling or removing the proI
u erty levied upon seventh, for generl
q relief; eighth, for the issue of subpoena
The affidavit of Nathan Lieberman, pres
- dent of the complainant company, accon
II panied the petition. The case was full
l. argued, after which the chancellor sai
Z, that both sides appeared to
u mistaken as TO the question before I'll
Il court. 1t was rule to show cause VIII
IL preliminary injunction should not |
s. issued. Counsel proceed as if DR.
is liminary injunction had been issue,
Under the circumstances the defendant
d answer had the effect of asimple affidavit
y On its face the case seemed to have i
II merits and a court of equity is vel
O. liberal in allowing amendments. If
70 were not there would be no remedy
II certain cases. The facts in the origin
y bill or in the amended bill were eth
8, sufficient for the granting of the preliI
10 mary injunction. He decided tn
e. Charles Bush should be made party
Of the defence, but the motions to add Il
T. other parties were held under adyisemel
to until this morning in order that Il
Q, chancellor might consult the sheriff as
rs his levy. Meanwhile the rule was co
It. tinued.
or Court soon afterwards adjourned uni
"a Tuesday morning. :
n At the opening OF the Court OF Chance
u and Orphans Coutt Tuesday morning, II.
~ Ward, ESQ.,, In regard to the petition
dc Henry @. Conrad Ean administrator