
    Victor J. VEATCH, Appellant, v. William BORTHWICK, Tax Commissioner of the Territory of Hawaii, Appellee.
    No. 12036.
    
    United States Court of Appeals Ninth Circuit.
    Feb. 7, 1949.
    Hyman M. Greenstein, of Honolulu, T. H., for appellapt.
    Walter D. Ackerman, Jr., Atty. Gen., of Hawaii, and Rhoda V. Lewis, Asst. Atty'. Gen., for appellee.
    Before HEALY and ORR, Circuit Judges, and YANKWICH, District Judge.
   PER CURIAM.

The judgment is affirmed on the authority of Yerian v. Territory of Hawaii, 9 Cir., 130 F.2d 786, and pursuant to the provisions of 4 U.S.C.A. § 106(a).  