Bradford v. Mote

Citations

• 16 Del. 159

Syllabus

<p>Taxation, Exemption.—An exemption from taxation of a manufacturing plant is not terminated by the insolvency of the company owning it, and the appointment of a receiver and a judicial sale to a purchaser who makes an effort to keep it within the lines prescribed. There must be an actual abandonment of the works for manufacturing purposes.</p>