The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1897-09-04

qures that taxation must be proportional
OPINION OF THE COURT JUDD dissenting)
These cases came before Judge of the First Circuit
pro entered sustaining the demur
nterposed agreement the heard by in
vacation the 9Th and 9th instant.
Legislature of passed the 18th of June of that
wear Act s. entitled Provide Revenue for the Gov
by the Assessment and Collect of Tax on Income
Bv the terms be made by the 3lst OF
August of this year
The actions are bills equity claiming that the Act in
ton and void and that the Act may be
declared and that the defendant as Lax Assessor 9 e r
Taxation may be enjoined from assessing and collecting
the said Act imposed The deurrers aver the COLI
stitutionality of the Act
Campbel the points made were that the ct Is
unconstitutional and void because
(a) The said income tax law requires the pantn TO pay
taxes on income the form of investments
representing the same, upon which the plaintiff taxed under
the provisions of Act 81 :,
1l The said income tax law exempts from income tax all
persons having of less than 1000 and also corpora
tons companies associations organized and conducted o
for charitable religious educational scientific purposes "
Guiding fraterna beneficiary societies. orders or ASSOCIATIONS
neratng upon lodge system and providing tor the payment
Of life sick accident other benefits to the members OF sch
societies orders or associations and dependents OF such mem
hers: the stocks shares funds, real and personal properly o
securities held by any fduciary or trustee Tor chaoe' F
Iioious educational scientific purposes
TH The said income tax law allows exemption of two
thousand dollars upon incomes under Tour tnousa 80
-vher such exemption Is alo"oo uPoA i
thousand dollars r. - ; row
n ft alzed from sales real purchased more han
estimated 1880, 11ioo for anv
onnt maid out for buildings permanent Improvements VI
made to increase the value of property or estate
) The said law taxes the salaries Oh Que &c
sident and of the Justices OF the supreme ~ ~
the Republic. II. ;r donblo
and duplicate taxation of property . ,e.u
0D The said income tax law unreS9oh'oi9 " ~
axempts persons and property from tazatloh
IN The said income law does not require eacl n'i
f society TO contribute proportion share OF taxes
IN The said income tax law requires io io''hi
mercantile firms and imposes taxes on partnership pp
income or gains other than by requiring returns from " 80;
hers Of such firms in respect of their several IN
erests in the firm property and income oerlNeu ;1,
whereby much partnership property ana income are i the
untaxed resulting in unlawful dlscrli,'loi 80: -
t and income of incorporated mercantile associations as
we'll as of other corporations and OF lndViduaS
* The said income tax law Is otherWse ui
the Honolulu Iron Works COmpanys case fourteen fe
sons that the Act is unconstitutional ana V "
IN That the exemption of incomes under two e eia"4
dollars from taxation f the CONSTITUTION of
Article II, Section 2 and Corr Ar'icle = " ~
the Republic of Hawaii 4;or of two thousand
(9l The provision allowing an exemption OF TWO o
mon incomes under thousand dollars whereas :, W
dollars upo4 slowed to incomes over four thousand dollars
" and void being in conflict with Ar're
section 3 and (or) Article - of the Const'u'io " ~
IsI The provision allowing exemption OF two t1on e
dollars upon all incomes of persons having an income 11d
4L,sond dollars whereas such exemption WhaeVe
thousanG b an income under four thousand dollars
unconstitutional and void being in conhct with 1
Section 2. and (or Article IL Oh 'He
public of Hawaii. =, e. ~ ossossor who
ItT The provision making it lawful for any assessor ~
eIo1 he of the opinion that return Is I'iSe .o
9''i' = TO person. vce-re-
dent manager. resident manager or AGENT o. " az" -
1ov;no fIe possession. custody or care OF oooN " " ~ -
hN.iS ' of such or corpora-
ororor rosidno found TO appear before nm ana ~
1oo s,,c1 hooks at time and place named IN the
- - testimony or answer INTERPRETATIONS under oath r'
80 objects liable the returns thereof ana l"
,, ro+,r,, Of a false fraudulent list the 'nn'" "
715 nor cent nenaltv in addition TO the tax 'onoao'
70 ATct
A A+;7o Of Constitution Of the Rennhhr OF HaVan
rs> The when nPrson or cor'orar'm
npo1ectS TO render any 70