PER CURIAM.
All of these suits seek to recover excise taxes (§ 67-2701 et seq., T.C.A.) paid by the taxpayer under protest. The Chancellors decided against the taxpayers. Appeals were seasonably perfected, briefed and argued. We must at the outset commend all counsel for the exceptionally fine presentation of their respective theories.
The legal solution of these four lawsuits is the same. The factual situation is different in each case, but this factual...
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