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


make according information which he obtain
and on his own and information, such according
prescribed of the income liable possessed by such
person corporation, and that the said shall the
incoe and in any false fraudulent list
valuation that add 200 per tax and
Of refusal or neglect make list return, verify the
same he shall add per such unconstitutional
and void being in conflict with Article and (or) Article OF
Constitution of the Republic of Hawaii.
90 The provision making it lawful for the of the
division which any corporation assessabe whenever he
shall and of the income of such
corporation made make affidavit of such be
lief and of the grounds which founded and if the Minis
ter shall examination thereof conclude there
good grounds such belief then and hereupon making
lawful request in writing such corporation
permit inspection of the books of such corporation to pc
and such corporation refuses comply with such re-
quest making it lawful for the OF the division TO
make from such information obtain estimate of
the amount and then add hundred cent
thereto which said assessment made the lawful
en of such income subject appeal unconstiu
and void being in conflict with Article 10 and or Article
8 of the Constitution of the Republic of Hawaii
law incomes unconstltl-
ona and void for the that in connection with Section
of the Session Laws of 1896 passed prior to the IN
come tax law provides that: "n estimating the
value of each such enterprise for profits there shall be
taken into the profits made by the and
receipts and actual running etc. the SAID
law results in duplicate taxation as is in conflict
with Article and (or Article - of the Contu
ton of the Republic of Hawaii. .
(S The law unconstitutional and VOID
for the reason that taken connection with Sections IA and
6 of Act Laws of 1896 passed prior to said income
tax law said income law results in duplicate taxation OF all
income the 1st day of July and the s day OF
January of each and remaining money on hand on the
LIST dav of January conflicting with Article IL Section
and Corr Article y of the Constitution OF the neptune "
Hawaii. . -
for the reason that connection with Sections ID 10
d m Of Act 81 Session of 1896 passed prior to SAID
income tax law results in duplicate taxation OF all income
onod between the of July and the 1s day OF January
Of each wear and invested real and Corr personal property
within the jurisdiction this Republic thus conflicting with
Article Section g and tori Article II OF the -
the Republic of Hawaii. . !. -, -
1O) The said income tax la" Is uhcons'C a: nnios
iii that exempts from its operation corpoalo f hitI
and associations organized and conducted solely Tor
religious educational and scientific purposes M
beneficiary societies. orders associations operaunS l
1 ste, and providing the payment OF lfe SICK accl
benefits to the members of such societies. orders and
associations and dependents of such members ana INSURANCE
companies taxed on percentage OF the premiums uhueI t
on+lorv of anv other and the stock shares, il i M
j ,ronerv or securities held by hducay OF trustee
tb1e rel;o;ous educational and scientific purposes ana
oofore in conflict with Article II, Section q ana orG
S;o f the Constitution of Republic of Hawai-
M The said law is unconstltuuon' i+
e @ m none persons carrying business together ana
boforp in conflict with Article l. Section ana !oq OF:
II Section 9 of the Constitution of the RePuohc " t
IL, o% ~ rov;s;ons Of the income law imposing tax
&c ono er cent on the of servant or o1t % %
Republic unconstitutional and VOID Lar c Court be-
1os Of the President and Justices OF the ouIrehe pb
act with Article 25 of the Constitution OF the hepo
lie of Hawaii, and of Article 50 OF the o0nS"'"'0' %
public of Hawaii :. os+;+utional and
- for +bo reason that such portions OF 1t as are d
:1 d void for anv all of the reasons above Sa h
40 conclusion inevitable that the Legislature "oU ~ 49,
passed the remaining portions OF the Jaw and
IA The entire income tax law IS uncons.i fent Of
e. +lo reason that the exclusion and 40
vow ; of f as are unconstitutional and VOID results III "a
mt au being borne by only portion of the @ cn
e' - - IN conflict with Article II, Secuon q an az: &c
Is therelo ~ If the Constitution of the RePnDhc Oh
Article l. Section Z, Oh Tue
Hawaii uo;.od ,,ron the first sec
+; IF the Act The section reads as follows - oo7 +bo
u - rd after the first day of July, A D. 1896 ' 3
shall be collected and paid ar ann1 renn the
gains profits and income derived by every t the Republic
nd nv "i"H'"'
he"o all owned business trade % Ter
employment or carried on in the epG9 tax Of one
srV1 OF on the amount 50 derived provided that where the
gains profits of any such person he9 Republic wher
ule % sbau NOT have exceeded the sum OF tour ho
5n for the preceding twelve months, only so mncn o. o