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BORDEN v. DIR., ST. DEP'T OF A. & T.

No. 338, September Term, 1973.

19 Md. App. 112 (1973)

309 A.2d 773

RICHARD L. BORDEN ET AL. v. DIRECTOR, STATE DEPARTMENT OF ASSESSMENTS AND TAXATION ET AL.

Court of Special Appeals of Maryland.

Decided October 9, 1973.

Attorney(s) appearing for the Case

Stephen H. Sachs and Elizabeth Logan Nilson, with whom were Frank, Bernstein, Conaway & Goldman on the brief, for appellants.

K. Donald Proctor, Assistant Attorney General, and Roger D. Redden, with whom were Francis B. Burch, Attorney General, Z.H. Stafford, John M. Court, Edward O. Clarke, Jr. and Wm. G. Richlin on the brief, for appellees.

The cause was argued before THOMPSON, POWERS and MENCHINE, JJ.

MENCHINE, J., delivered the opinion of the Court.

Some of the appellants1 had filed a bill of complaint "on their own behalf and on behalf of all those similarly situated" seeking declaratory and injunctive relief from taxes imposed after allegedly unlawful assessments in Anne Arundel and Talbot Counties in 1971. An amended bill of complaint filed by the same and other2 appellants sought

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