Makainai v. Goo Wan Hoy

DISSENTING OPINION OF

GALBRAITH, J.

I concur in the order overruling the motion for rehearing for the reason that the grounds on which it is based are not well taken. However, I am convinced, on further investigation, tint •there was an error in the former judgment that the court of its own motion should correct.

I understand that there are some propositions developed in the construction of the War Revenue Act of 1898, and the earlier Acts of a similar character, that may now be said to 'c well established by judicial authority, namely, (1) that a note issued without a stamp; while that part of…