v0863-715

Document Title Page

No. 2386.

IN THE

STATES CIRCUIT COURT OF

FOR THE NINTH CIRCUIT

JAMES DUNSMUIR,

Plaintiif in Error,

VS.

JOSEPH J. SCOTT, Collector of In-

ternal Revenue (Substituted in Placs

of August E. Muenter, Collector of In-

ternal Revenue),

Defendant in Error.

REPLY BRIEF OF DEFENDANT IN ERROR.

The points raised by the writ of error in this case

may be generally classified in two subdivisions:

First: Was the evidence before the trial court

sufficient to sustain the judgment?

Second: Did the trial court commit error in ad-

mitting the evidence excepted to in plaintiff's assign-

ments of error numbers I, II, III and IV?

We submit that the first point is not properly be-

fore this court for the following reasons:

Section 649 of the Revised Statutes of the United

States provides that

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