HORNEY, J., delivered the opinion of the Court.
These are appeals by one hundred and sixty federal and state savings and loan associations from an order of the Circuit Court of Baltimore City sustaining without leave to amend the demurrers to the bills of complaint challenging the validity of Ordinance 428 passed by the City Council of Baltimore and approved by the Mayor on December 30, 1964. Although the City evidently intended to impose an annual tax on all savings...
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