We find no foundation for the objections to the enforcement of the City Sales Tax Ordinance made, on the *342 one hand, by the plaintiff: appellants, and, on the other, by briefs filed under Bule 61 on behalf of the Philadelphia Bestaurant Managers’ Association, and the Club Managers’ Association.

In each appeal the decree is affirmed at appellants’ costs. An opinion will be filed in due course by Mr. Justice Drew stating the reasons for this conclusion.