v0055-381

NO. 299

IN THE

UNITED STATES CIRCUIT COURT OF APPEALS

FOR THE NINTH CIRCUIT.

/

JAMES H. GARDNER, et al.,

vs.

JOHN H. WISE, Collector, etc.

BRIEF OF APPELLEE.

SAMUEL KNIGHT,

Assistant U. S. Attorney,

For Appellee.

HLCD

OCT 2 3

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