The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1877-03-14
supreme Court erthe Hawaiian s.-
lands.
HIS Er. J. NJ KaPENs. Mmsssr Of FSaa,,ce.
rs. BISHOP 4 Co.
Submission Of controversy wl,hou, action,
narris, G j; Judd and MeCuliy, J J

The parties 10 this sahmssiou ask the Judgment
Of The court whether, by reason Of the act he.
iStny To Stamp Duties, passcd at the last session
ot the legislature, aud cited chapter TX of the
Session iS~s Ut lSsVC documents IL the following
form srr rQairNi by law to haVr stamps affixed To
(FiN0 Haaolnln, II. L, Jan. Ii, iSss.
bishop & Co. Bankers, pay to u. lass de Leon
or eryiet ave hundred aud sixty nine dollars.
SSS9o tSigaetD A. r.
$1,000 Honolulu, II, l.. Jan. Il. ls7,
Tive months after date tor value received. pro-
n'se 10 p~y, . the erdys, OF g, L., one haudred
dollars al the Banking House ct Bishop & Co.,
payable In L. : gold coin or It's equivalent
tStgned) 7. l.
(rhiTdl Certificate OF Dcpasit, SsCoo0n
Honolulu, u, l., Jan. l.. 1877.
Bishop & Co. Bankers Received of J. h on
Deposit, I'VE Thousand dollars payable 10 the order
o' { r. in silver on tue return of this certificate
| properly endorsed
CSignedl ppm. Bishop & Co.
In passing tax bills legislatures srr prrsamSi to
be CAREFUL IL Include In the schedules all the items
upon ~hish they intend tax 10 bc levied. and 10
express themselves So clrasS that tacfc eau DC no
reasonable doubt 10 the articles Intended 10 be
taxed Statues Imposing taxes ought not 10 be
construed 50 a. To include articles lin this easel
instruments uos clearly coming within them. For
INSTANCE statute lcyying a tax on horses would
not include mules, and Que leyyiny a tax on mules
would NOT include asses
" In coustgutug statute, the same rule of cot-
siraetioa which is applicable IN constituting all
dSe0tnents or instruments between private parties
has torcc. A person who makes an iustrumeni
aud ptoiers IL Ia auoIher aakes IL 1kat he chaoscs
sad Iaas. cause il to exprvss distinctly an that M,
means IL 10 de-" See Psrsous ON Notes aud Bills
apPenaiS 10 the sceoaa volume OF the Slan,p AcI on
/ The United States, page :
I LoTd Tentcrden SANS, Acts of Parliament innos
ing duties ar So Ia 6c construed AS NOT 10 makeany
Instruments liable tsi them unless manesly within
tbs ,nteatSon OF the legislature" Sec Tonkns vs.
l Ashby, RArn. aud Crvs Ssa
So likewise Ius,iee Railsy s,vs 81, l. u.u
settled rule of law thar every ebaS,. mn, ,h ,I
| ject must be imposed by clear aud unambi,uou,
language" Sec Denn dem Va Diamond ~ RaY,
/ and Crrs. aiS
Aud ssSiu, Lord Ellenborourh saws "And 7
;hink thai here the scbject is 10 be CHANGED viii
duty the cases in which IL i To attach op,bt a., h.
fairly marked out aud We should give a Ilrrs ron
| slrueiion TO words of exception. cSa6rmin,, m,
| operStion OF the duty" See Wsrrtuston y. rnr-
/ hor. East s44
Tho statute under which il is claimed that the In,
strsmeuts rcCiied above sre Liable 10 sta,np du,v
| reads - f0lons:
| Bill OF exchange ar pr,missary note for r,sy-
| mcut 0f Any sum uf money otherwise Than WHEN
| payable to beATer al sight OF ON demand. for Ihs
nrst sSo twenty ave cruIs; aud Tor every 500 or
p4rt OF $500 alter The frsi. -Iweni y-Iiye cents"
vrrnmeut that IL the Instruments e,,tu, nnder NO
m0re special class OF papers, they arc duiiable as
divers letters srs Offered in syiarnrr IN nrnvr
" s.Ee<menI between the writers in sbsll be suni-
" eient 10 stamp one Sfsuel letters ~
Cpon the lssi point, the words OF sny statute sre
TO X taken in ii.rir ordinary and us,;sl signi6s
li0u, sad although prumissory note Is an aE,Tre-
mcHi 10 pay muaey, vet. NO one i'm reading this
statute would consider the ord .ssrrr,mrut 81
used therein 10 have such a siSliheaiioa As would
include either OF the Instruments which are the
subjects of our consideration.
lis fSrtbrr said tla, check il bill ofexehapre
aud hat Ian Instrument not coming up TO the inli
requirement ol a bin OF exchange NAV be dutiahls
( A. = drait or order"
Bot theTe are no drzs or orsiers'' partieuIarised
in the statute other than tLo.r TO which neither OF
the Instruments in question belong viz: those
drs~, IA, hut psy,bis oui ~ tsjs Ein,-,nr, M,
those drawn psYahIr out OF this Kingdom In; en-
dorscd ard negotiated within the kiuguiat'' those
drawn Oat OF and payable within this Kingdom -
II i true that cheek has been asserted 10 DC s
bill Of exchange; s<s the cases cited in Hsrkcr "
Anderson. alSI Wepd. S7S rrirFTsd 10 by Inc A.
ioruey General, and it has been called an IulAnd
Bill. See also Merchants Bank v Suieer Wend
As Bv as nc .ppTxhrp IN l. u,.rIv ,n,.,pI tha,
they are governed 6y the sane rules ss bins OF ex
cS2nSrn - rs-zrGs the psiints then under con
Si5erziiou in tue eNSeS cited Bat checks are :
srsccirs Of rszuer OF such common ne thai n tbg
Legislature hsd intended to irciuce them 7,snc,
zcsll lave mentioned tbrtn by tbeir owe psn,t.
In common language no orc sIsss:-jps of biIl II
s1eLzr.e woalt 6e understood a rnesning .
eaeek sc Courov vs Wsrreu. 5 IohnsouSs csse,
rrfrrr,,i no by Nr b,Is topnsrl fn- 49, RishoT
Go
s;sunp 6cfv urder this law thrp any ofder 10 r.s,
noner sc1l 10 4 frieud, agent or tscior. would b;
I lishfes ID her
fo-e Z tbst Rsuk 'CIrri vhr,btr rr,vsbls n
. b-sr-- or o-ser i rot Ii-hI- 10 . srsr,r 5nfr
Wfth -sr,s ic Pr.,y1isS,rT S,,- I, vii bs oh
ss-Tea that tbe su,silss, tutv lexi.bIs i * II,
asfrn,tin- rlss,d ars,u Ia ~ nv ths s,torrr,
t:rrrr. ii b. srrurleut is risr th- y[oris ssprn
r.fssa-v No-ers Tor the s.rrsxu-nt NJ ,nv srIn n
u,opeys'-1or the .-6rst 6yr Lupdrrj dSIls-s-a:
I re-rst r,.srs m To sxe hunarrs doIl.rS n x,rI
= tss n17r-- 80 st~r-,iop rS~r Prsr,is-o,x Sos,
fr sys 6sIfsrs souIs h ifsble 70 tbfs II ns,
be sxi TIA. srch r.x il u,t r,rrsEso.sbls. or M,
1-sxsertes brt n rnusr b. sSrnttel ri II ,(oDId
- v.-x E.rs. ,xr On !. snail tr-- ssr;irr m, fl
IoEirs lie fc,. .boys Sod II ezUpot Be- aid ths
ait : rxuifs;iy within a. infenriou Of ne lis
lIiuref that a Prog1issoTy Noie Of les thsu ~,
hnzerea dollars ssoEst be taxed in this wav Tn,
s-Asr-e has 70; beea inspose.i by ciezr znd mann
[ bs-roSs lsr-z.Ees
We shozl1 . obli-s.s 70 sdt words not uecesss
~ 10 nike ,be ss.l.; ;ptrlIisib- or Grammatical
n o-er 70 usks \. ~ tss .,s,s-rrrfi5r Eu-Fsfei
o. ths u..rt al ne f;,vr-pTssrt-
II third anH ,ir ,,.r1l.jrirr uestion IA zheths,
Cs-1fxcstes Of D-ro.fi s-e Ii.b5s 70 s;.r1u dufv
Hsble al. tbeTsrr IisSl- "a Pror1fss5rr Note
So- Ce-risexrs: - T-r7si, fxx. t-r a., or5irsr1
c-r-e5cr 81 this oouorr, for rspy ms au6 hsT;
coustit--sd ia-s r,s-r q; tbe ci-cristing usesiurn
in O-- 70 .y,ji ~ 80, Of ,ize nd o;ber Eprr
!. I T.-s.---s n -..1.;r- "a --s7s-o--i,.- I.rr,
{ srozzts of s;Ire-
We c-1r-r. t,,r --y---d the exure.siors rssd h,
y-sre Eect- IN The ca.e CorroT =. Wsrreu Johp-
80 .s.ss r,e 81 = ~ S!YIir.hI To fbts 60
H- q s-.-skfrs- az Cs-es. - unut.fis r17f,nsjs
I :