RUDKIN, Circuit Judge.
Commencing in the latter part of June, 1922, and for about two months thereafter, desk room was rented in an office in the city of Los Angeles, and a business conducted therein under the name of American Circulation Company, or Standard American Circulation Company. Letters were sent through the mails, from this office, or at least under the name of the Circulation Company, to numerous banks in small towns and cities in California and Oregon...
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