OPINION
PER CURIAM.
The plaintiff, Director of Finance and Collector of Taxes of the City of Newport, brought this complaint to recover the sum of $6,000 for taxes alleged to be due for the year 1965, upon personal property in the possession of the defendant alleged to have a situs in the City of Newport at 12 o'clock noon on December 31, 1965.
The defendant filed an answer alleging that the tax assessed was illegal and void.
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