Case Name: 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
Court: Delaware Supreme Court
Jurisdiction: Delaware
Decision Date: 1942-09-28
Citations: 42 Del. 126
Docket Number: No. 4
Parties: 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.
Judges: 
Reporter: Delaware Reports
Volume: 42
Pages: 126–128

Head Matter:
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.

Opinion:
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 thor oughly considered by that Court, and no further discussion by this Court seems necessary.