Council of Newark v. Claringbold

Citations

• 28 Del. 133
• 5 Boyce 133
• 90 A. 1130
• 1914 Del. LEXIS 18

Syllabus

<p>Taxation—Real Property—Assessment—Elements of Value.</p> <p>Where real property belonging to a taxpayer was used as a storehouse for the carrying on of a liquor merchant's business, the fact that the owner had a liquor merchant’s license and was using the premises therefor was a fact which the assessor was properly authorized to consider in determining the value of the property for taxation.</p>