MR. JUSTICE SHIRAS, after stating the case, delivered the opinion of the court.
The first question to be determined is whether the amount in controversy is sufficient to give us jurisdiction of the appeal.
Although no motion was made to dismiss the appeal, it was suggested at the argument that, as it was not competent to make up the sum necessary to give this court jurisdiction by uniting the several sums for which each taxpayer was liable, this was such a...
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