William Breuninger Johnstone (13 March 1881 – 4 February 1944) was an American writer, cartoonist, and lyricist.
Perelman, their first two Hollywood films, Monkey Business and Horse Feathers.
He also wrote several popular songs, including a version of "How Dry I Am", a part of which plagiarizes Rudyard Kipling's "Mandalay."
He created the cartoon character of 'The Tax Payer' wearing only a barrel held up by suspenders.
[1] Johnstone also created the comic strip You Know Me Al[2] (distributed by the Bell Syndicate).