OPINION
MURRAY, Justice.
The plaintiffs Hugh C. Cabana and Shirley A. Cabana, are Providence ratepayers subject to a supplemental tax assessed by the defendant Theodore C. Littler, Tax Assessor of the City of Providence. Both parties appeal from a Superior Court judgment entered after a nonjury trial on a stipulated set of facts and exhibits. The defendant appeals the judgment awarding recovery from an illegal tax to the original 211 petitioners. The plaintiffs...
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