The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1856-1888, 1871-03-25
THE PACIFIC
Commertial A0bettlser.
MARcH Is.
a disputed Assessment case.

An important case is before the Supreme Court
in banco, the hearing of the argument in which
is set for Monday next. The title of the case is
The Minister of Finance as. II. Hackfeld Il Co.,
and the matter in dispute grows out of the as
sessment of taxes. The case comes before the
Court in the nature of a submission, and the
principal points claimed by the parties are emu
merated below. The mere amount of money in
dispute is unimportant, in comparison with the
principles of law involved. axfvsr
Abstract of Submission.
That the personal property of said firm of III.
Hackfeld & Co. was assessed for taxation at the
sum of 5000. 900 for the year 1870.
That a considerable portion of said sum of
$500. 900 was not at the time when the assessors
called upon them within the confines of this King
dom. and that said firm render return of 1875, 4S5.2I
as of the LIST of September, 1870.
That by reason of delays in the assessment
Haekfeld & Co.'S. remedy under the tax law was
rendered futile by lapse of time.
That the tax books were not completed and
delivered to the Tax Collector until January I'd,
1871. o
That appeal is waived by the Minister of Finance;
appeal Board not appointed under the statute,
same being impracticable but both parties agree
to submit the case to the Supreme Court.
That Hackteld d Co. have money and goods i'm
the United. States q Europe, the property of the
firm. which said money and goods form "a portion
- ~ O0O.VO N oohIC OSihS ouOJCOb. ~ u
order and disposal of H. Hackfeld. senior partner,
now and for a long time past residing in Europe.
That Hackfeld d Go. claim that they should not
pay taxes on property thus situated.
That the Minister of Finance claims that said
property and moneys are part of the assets of the
firm and form a part of the common wealth of this
country, and that every citizen is bound to pay
taxes according to his ability, and therefore, that
the anne should be returned as part of the prop
erty of said firm. and is liable to taxation.
That Hackfeld q Co. had considerable consign-
ments of merchandise at the time of the assess
inent at San Francisco and elsewhere. without the
Jurisdiction of this Kingdom. the property of H.
d Co. or Of their constituents.
That Hackfeld x Co. claim that the same is not
liable to taxation here.
That the Minister of Finance claims that the
same is bound to contribute for the support of
Government, and liable to taxation for its main
tdinance.
That Hackfeld & Co. are agents for sugar plant
ers in this Kingdom, and at the time of the assess
ment were in possession of considerable amounts of
sugar which had been shipped to foreign markets
for sale and return for account of producers thereof.
That Hackfeld d Co. claim that the same is not
liable to taxation to them as agents, nor to their
principals, because the same is without the King
dom.
That the Minister of Finance claims that it is
part of the wealth of the country and liable to
taxation in the hands of said agents, or should be
returned as a part of the property of the princi.
pals and the taxes assessed upon it as against them
Hackfeld s. Co. aver that the sum of S375. 485. 81,
by them returned to the assessors, rs the amount
upon which they ought to pay taxes, is the actual
of the amount of capital nsed by them in
the transaction of their business in this country for
each and every year, for several years past, and
that they have not occasion to use any more capital
the transaction to use any more capital for the
transaction of their business.
The ahnva amount the Minister of Finance docs
not wish to controvert, but for the purposes of this
admits to be true.
That the Minister of Finance claims that each
person in this Kingdom shonld make his returns
for the purpose of taxation of all his property in
his possession on the LIST of July of each year.
Hackfefd & Co. claim that they should not make
return of their property as OF the LIST of July, but
as of the day when the assessors call upon them to
make their return, or as of the LIST of September of
each year.