CONTINENTAL AMER. LIFE INS. CO. v. CITY OF WILMINGTON


273 A.2d 277 (1970)

CONTINENTAL AMERICAN LIFE INSURANCE COMPANY, a corporation of the State of Delaware, Plaintiff, v. CITY OF WILMINGTON, a municipal corporation of the State of Delaware, Defendant.

Superior Court of Delaware, New Castle.

December 29, 1970.


Attorney(s) appearing for the Case

Bernard S. Dempsey, Wilmington, for plaintiff.

Clement C. Wood, First Asst. City Sol., for the City of Wilmington, for defendant.


STIFTEL, President Judge.

The City of Wilmington has a two hundred dollar license fee on the owners or operators of office buildings leasing 2500 square feet of office space. See §§ 35-39, 35-53, Wilmington City Code.

§ 35-37 provides:

"Persons owning or operating office buildings engaged in the business of leasing office space shall pay, per year, the license fee is required by § 35-53...

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