1. Home
  2. Browse Decisions
  3. A.2d
  4. 134 A.2d
  5. 134 A.2d 257 (1957)
 

JESTER v. COMMISSIONERS OF LEWES

134 A.2d 257 (1957)

Norman JESTER, Joseph Kollock, and Frank Dawson, composing the Board of Assessment of Sussex County; Louis V. Spencer, Receiver of Taxes and County Treasurer for Sussex County; and Clarence Lingo, Levi Warrington, and Victor Adams, composing the Levy Court of Sussex County, Appellants, v. COMMISSIONERS OF LEWES, Appellee. Norman JESTER, Joseph Kollock, and Frank Dawson, composing the Board of Assessment of Sussex County; Louis V. Spencer, Receiver of Taxes and County Treasurer for Sussex County; Clarence Lingo, Levi Warrington, and Victor Adams, composing the Levy Court of Sussex County, Appellants, v. The CITY OF SEAFORD, a municipal corporation of the State of Delaware, Appellee.

Supreme Court of Delaware.

July 22, 1957.

Attorney(s) appearing for the Case

Daniel J. Layton, Sr., and H. Edward Maull, Georgetown, for appellants.

James M. Tunnell, Jr., and J. W. Raysor, of Tunnell & Tunnell, Georgetown, for appellees.

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

SOUTHERLAND, Chief Justice.

This case presents a single question: Is all the real estate of a municipality in this State used for public purposes impliedly exempt from county taxation, or does the implied exemption extend only to property used for governmental purposes?

In the court below two municipalities in Sussex County, Lewes and Seaford, sued for a judgment declaring their properties exempt from county taxation. The Vice Chancellor was of the opinion...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases