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MAYOR AND COUNCIL OF WILMINGTON v. DURHAM

153 A.2d 568 (1959)

MAYOR AND COUNCIL OF WILMINGTON, a municipal corporation of the State of Delaware, Plaintiff, v. Davis G. DURHAM, Defendant. MAYOR AND COUNCIL OF WILMINGTON, a municipal corporation of the State of Delaware, Plaintiff, v. James B. DUKES, Defendant. MAYOR AND COUNCIL OF WILMINGTON, a municipal corporation of the State of Delaware, Plaintiff, v. James H. WALKER, t/a Walker's Wash & Dry, Defendant.

Superior Court of Delaware, New Castle.

July 17, 1959.

Attorney(s) appearing for the Case

Stewart Lynch, City Solicitor, and James M. Mulligan, Jr., Asst. City Solicitor, Wilmington, for plaintiff.

Edmund D. Lyons, Wilmington, for defendants, Davis G. Durham, James B. Dukes and James H. Walker.

CHRISTIE, Judge.

In all three of these civil actions the Mayor and Council of Wilmington, a municipal corporation of the State of Delaware, seeks to collect license taxes from the individual defendants.

The municipality seeks to collect the taxes pursuant to the terms of city ordinances which in turn were enacted under the authority granted to the city by the following state statute:

"Section 1. That in order...

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