OPINION
JOSLIN, Justice.
These 23 civil actions were brought in the superior court pursuant to G.L. 1956, §§ 44-5-26 through 44-5-31 inclusive, as amended, to recover a portion of a tax paid to the city of Providence by the plaintiffs under protest on the ground that the assessments were in part illegal and unconstitutional. The cases were heard on cross-motions for summary judgments and the defendant now appeals from rulings denying his and granting...
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