Hutton v. Phillips

• Decision Date: 25 November 1949
• Parties: , 45 Del. 156 HUTTON v. PHILLIPS.
• Court: Delaware Superior Court

Page 15

70 A.2d 15 6 Terry 156, 45 Del. 156 HUTTON
v.
PHILLIPS. Superior Court of Delaware, Kent County. Nov. 25, 1949.

Page 16

[45 Del. 157] Mandamus to compel the Receiver of Taxes to accept payment, in accordance with plaintiff's computation, of certain taxes assessed against real estate of Howard Hazel, deceased. Heard on an agreed statement of facts.

PEARSON, J., sitting.

John B. Hutton, Dover, for himself as administrator, the plaintiff.

Max Terry, Dover, for defendant.

PEARSON, Judge.

Both parties concede that there are due the defendant real estate taxes for several years, as well as some interest on these taxes. They disagree, however, as to the amount of interest due, and this stems solely from the different beginning dates they employ for the purpose of computing interest. The decedent was an aged person to whom, for some time prior to his death, assistance was allowed under the provisions of Chapter 54 of the Rev.Code of Del., 1935, § 1604 et seq., relating to the State Old Age Welfare Commission and State Welfare Home. The decedent owned real estate in Kent County upon which taxes were assessed and levied for a number of years. Payment of these taxes was deferred under the provisions of Rev.Code § 1623, as amended by 42 Laws of Del. c. 114, p. 221. The plaintiff administrator contends that under a proper construction of the statute, interest on all taxes [45 Del. 158] levied and assessed during the years prior to the decedent's death began to run only upon the expiration of 90 days from the decedent's death. The defendant Receiver of Taxes contends that since the taxes for previous years were not paid within a period of 90 days from the decedent's death, interest should be computed for each year 'from the date interest would have been chargeable ¹ against a person not receiving old age assistance.' The determination of the beginning date question depends upon a construction of the Act referred to, which reads as follows: '1623. Section 20. Taxes and assessments for public purposes by the state or any political subdivision thereof, whether county, hundred, city or town, shall be assessed and levied upon the property of aged persons to whom assistance has been allowed under this chapter in the same manner as such taxes and assessments are levied and assessed by law upon the properties of other owners, provided, however, that the time for payment of any taxes or assessments so levied and assessed shall be deferred until such time as the...