PARKER, Circuit Judge.
These are appeals by the mayor and city council of Baltimore and the mayor, counselor and aldermen of the city of Annapolis from orders of the court below denying claims filed with the receiver of the Washington, Baltimore & Annapolis Railway Company. The claims filed were for taxes assessed by the cities of Baltimore and Annapolis for the year 1931 upon the property of the railway company, and for the amounts due under the provisions of...
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