It is a general fact that the boundary $\partial\mathcal{M}$ of any topological manifold with boundary $\mathcal{M}$ is itself a topological manifold and has empty boundary, i.e. $\partial (\partial\mathcal{M})=0$.
Now, I am a little bit confused about the following: There is also the notion of manifolds with corners, i.e. second countable Hausdorff spaces, which are locally homeomorphic to $\mathbb{R}_{\geq 0}^{d}=[0,\infty)^{d}=\{x\in\mathbb{R}^{d}\mid x_{i}\geq 0\}$. I am aware of the fact that topologically, manifolds with corners are one and the same as topological manifolds with boundary, since the space $\mathbb{R}_{\geq 0}^{d}$ is homeomorphic to the model space of manifolds with boundary, i.e. the half-plane $\mathbb{H}^{d}=[0,\infty)\times\mathbb{R}^{d-1}$. This is no longer true in the differentiable setting, since these two sets are not diffeomorphic. However, in my question I do not care about differentiability, but I am only thinking about the topological category.
So, in other words, every manifold with corners is in particular a (topological) manifold with boundary. So, it should also be true that the boundary of every such manifold is by itself a manifold with empty boundary, right? I mean, the Theorem mentioned at the beginning is for arbitrary manifolds with boundary and the notion of boundary is a purely topological object and has nothing to do with a differentiable structure. Now, when I think for example about the solid cylinder, i.e. the manifold with corner defined by $C:=D^{2}\times [0,1]$, where $D^{2}$ is the disk (=closed 2-ball), then its boundary is clearly
$$\partial C=(\partial(D^{2})\times [0,1])\cup (D^{2}\times\partial [0,1])=(S^{1}\times [0,1])\cup (D^{2}\times\{0,1\}).$$
But this is not a topological manifold without boundary right? (Or maybe it is, and I just have an thinking error. But then it has to be homeomorphic to one of the compact surfaces, by the classification theorem and since it has no holes, it has to be homeomorphic to $S^{2}$, but I can't see why this should be the case. I already tried to choose triangulations of the boundary cylinder $\partial C$, but I do not find a Euler-characteristic of $2$. For example, take a single prism as a cellular decomposition of the solid cylinder. Then its boundary has $5$ faces, $7$ edges and $6$ vertices and hence, I would get $\chi=4$).
EDIT: I know that there is a related question here on this side, however, this question seems to ask about the differentiable category and does not answer my question and confusion about the solid cylinder.