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OCEAN BEACH HEIGHTS v. INVEST. CO.

No. 10.

302 U.S. 614 (1938)

OCEAN BEACH HEIGHTS, INC., ET AL. v. BROWNCRUMMER INVESTMENT CO. ET AL.

Supreme Court of United States.

Decided January 17, 1938.

Attorney(s) appearing for the Case

Messrs. Henry K. Gibson and J. Julien Southerland, with whom Messrs. Scott M. Loftin, John P. Stokes and James E. Calkins were on the brief, for petitioners.

Messrs. Giles J. Patterson and T.J. Blackwell for respondents. Messrs. Dewey Knight and A. Frank Katzentine were with Mr. Blackwell on the brief.

MR. JUSTICE BUTLER delivered the opinion of the Court.

The question is whether for the payment of its outstanding bonds the respondent town may tax petitioners' lands which, without statutory authority, were included by boundaries defined in proceedings for its incorporation. Petitioners' contention is that the lands never were within the boundaries of the towns de jure or de facto and that therefore they are not subject to its taxing power.

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