The pertinent and controlling facts in the instant case are substantially the same as those in Burney v. Comrs., ante, 274, and for the reasons assigned in that opinion, just rendered — the two cases being governed by the same principles — it follows that his Honor below was correct in denying to the plaintiffs the relief sought. The poll tax, however, must be held to be invalid, while the property tax will be upheld.

Let the costs be divided.

Modified and affirmed.