v1134-599

NO. 3090

United States Circuit Court of Appeals

FOR THE NINTH CIRCUIT

HAIKU SUGAR COMPANY, PAIA

PLANTATION, KALIALINUI

PLANTATION COMPANY, LIM-

ITED, PULEHU PLANTATION

COMPANY, LIMITED, KULA

PLANTATION COMPANY, LIM-

ITED, MAKAWAO PLANTA-

TION COMPANY, LIMITED, and

KAILUA PLANTATION COM-

PANY, LIMITED, co-partners doing

business under the firm name of MAUI

AGRICULTURAL COMPANY,

Plaintiffs in Error,

VS.

RALPH S. JOHNSTONE, Executor

under the Will and of the Estate of

John F. Haley, late Collector of In-

ternal Revenue for the District of the

Territory of Hawaii,

Defendant in Error.

BRIEF FOR PLAINTIFFS.

/ b

Upon Writ of Error to the United States

District Court for the Territory

of Hawaii

FREAR, PROSSER, ANDERSON & MARX,

303 Stangenwald Building,f : p r

Honolulu, T. H., *- i-^ U

and FEB 1 1918

205 Bank of Hawaii Building, Jr''T

Honolulu, T. H.,

CLERK,

Attorneys for Plaintiffs.

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