as 32-18, and during discussion reference would be made to company men paid under the former, 32-7 of the Prince George's County Code and County men who are paid under the latter, 32-18.
After the submission of memoranda and argument, the lower court, on January 6, 1970, filed its opinion and order denying the motion for summary judgment and dismissing the bill of complaint. After reciting many of the facts already stated, Judge Powers stated in his opinion:
"The Merit System Pay Grade Schedule does not provide for the position of Captain or Lieutenant, nor a pay scale for firemen equal to a County police lieutenant or sergeant.
"The Administrative Order and the Merit System Regulations are incorporated by reference in the contract, so notwithstanding the language of § 32-18 thatDirector of Personnel. This letter also established that the Merit Board had not established the positions of Captain or Lieutenant in the Fire Protection Department, had not set salary scales or standards for those positions, and Schultz and Gover had neither been examined nor certified as meeting standards for those positions.
The contract of July 1, 1966, between the Board and Clinton, pursuant to the provisions of the Act recited that all full-time paid firemen who met the Merit Board standards and who are certified "shall be county employees entitled to the provisions of the County Merit System whether paid from funds of the County or funds of volunteer fire companies." The Board is authorized by the contract to withhold from the fire tax monies of Clinton "a sufficient