FINAN, J., delivered the opinion of the Court.
This is an appeal from a decision of the Circuit Court for Wicomico County (Travers, J.) rendered pursuant to a petition for declaratory relief filed by the appellant, Vermont Federal Savings and Loan Association (Vermont), and by the Union Trust Company of Maryland (Union Trust).
Two secured loan transactions and the priority of delinquent personal property taxes are involved in this dispute. On June 21, 1968...
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