Cooke v. Kepoikai

*409OPINION OF THE COURT BY

GALBRAITH, J.

This is an appeal under Section 931, Civil Laws, from tbe decision of tbe Treasurer assessing tbe stamp tax on a deed of conveyance.

Tbe plaintiff as attorney in fact for a mortgagee under a power of sale contained in the mortgage advertised tbe mortgaged premises and caused them to be sold at public auction. Tbe property is located in tbe District of Honolulu in a contiguous tract but has been surveyed into lots and blocks. At tbe sale lots and blocks were offered and sold separately, ranging in price from two hundred dollars to two thousand four hundred…