MAYOR AND COUNCIL, ETC. v. SAINT STANISLAUS K. CHURCH


108 A.2d 581 (1954)

The MAYOR AND COUNCIL OF WILMINGTON, a Municipal Corporation of the State of Delaware, Appellant, Defendant-Below, v. SAINT STANISLAUS KOSTKA CHURCH, Wilmington, Delaware, a religious corporation organized February 3, 1913, pursuant to the provisions of Vol. 19, Laws of Delaware, Chapter 599, (Title 27) Ch. I, Sec. 113, Delaware Code of 1953, Appellee, Plaintiff-Below.

Supreme Court of Delaware.

October 25, 1954.


Attorney(s) appearing for the Case

William F. Lynch, II, Wilmington, for appellant.

Stewart Lynch and Alfred R. Fraczkowski, Wilmington, for appellee.

SOUTHERLAND, C. J., and WOLCOTT and BRAMHALL, JJ., sitting.


WOLCOTT, Justice.

The question presented by this appeal is whether or not the rectory of Saint Stanislaus Kostka Church, a religious corporation (hereinafter referred to as The Church), is subject to taxation by the Mayor and Council of Wilmington, a municipal corporation chartered by special act of the General Assembly (hereinafter referred to as The City).

This litigation commenced with the filing of a complaint...

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