The Honolulu republican. [volume] (Honolulu, T.H.) 1900-1902, 1901-08-14
ROBERTSON CALLS III Mild TAX
GENERAL HARTwELL SAYS IT IS
IN NO WAY EQUAL OR
UNIFORM.
Judge Gear Again At work-sister
AIbertIna vs.. KapIOlani Case
Drawing to a close-Genevieve
DOwsett's Propery-court Notes.

The Income Tax law was brought
up before the Supreme Court yester-
day morning to show cause Why 1t
should be allowed to continue to en-
JOY life.
General A. S. Hartwell opened the
argument. starting the fight against
the Law. General Hartwen. with ".
o. Smith and A Lewis, is champion
ing the cause OF the petitioners. G. H.
Robertson and the waimea Plantation
Company. who are opposing the tax.
while Robertson & Wilder are de-
Tending the validity OF the new law.
Hartwell commenced his argument
by direct attack on the whole prIn-
eiple of the tax and kept up the at
tack all through his speech, finding
nothing in the law that was good and
much that was bad and unjust. He
dealt with the American and Hawaii
an statutory enactments with which
the tax is held to be inconsistent.
The General said that courts had
always displayed a natural delieacy
in overruling the enactments Of the
legislative branch of the government.
He thought. however. that no such
feelings should be experienced in
handling a taxation law.
Hartwell declared that the pre-
sumption Of validity did not attach
to taxation law. On the contrary.
as law placing a burden on the
people. it was always to be strictly
construed The General called the
Courts attention to the decision of
the Supreme Court Of the Republic
which overthrow the income tax law
passed by the Legislature of 1897, a
decision from which Justice Frear
dissented. Quoting from the dissent
ing opinion as well as the others.
General HartweIl showed that taxa
ton laws must be equal and uniform.
Attention was called to Section 10
of the Organic Act. as follows: THAT
all rights of action, suits at law and
in equity. prosecutions and judgments
existing prior TO the taking effect OF
this act shall continue to be as effec.
tual as If this act had not been pass
ed The attorney said that this
made the Hawaiian Supreme Court
decision. by which the former income
tax law was declared unconstitutional
the latest Hawaiian authority In tbs
matter.
Here Justice Galbraith inquired 1
it was to be contended that the provis
ion of the Organic Act would proven
the present court from overruiing tn,
former decision. General Hartwel
stated that he could not go quite a.
far as that THE former decision.
said Chief Justice Frear, ais as effec
. tuai as if the act had not been pass
ed
Hartwell was generous with hi
quotations. referring many times Il
Cooley on Taxation and various othe
authorities. always emphasizing tn,
necessity Of equality and uniformIt,
! in taxation laws and denying tina
any one class of people should b
singled out for taxation. other classe
being exempt The General declares
that there was no sovereignty in tn,
Territory. no inherent power to i'm
pose taxes at all. but only such power
as are given b. the Organic Act
General Hartwell was followed b,
Attorney Lewis. who spoke denounc
ing the income tax and referring to
large number OF authorities.
The argument went on until late Il
the afternoon. ". o. Smith following
Lewis for the petitioners. after whicl
A. c. II. Robertson spoke long AM
earnestly for the defense.
Robertson quoted almost as man,
authorities Tor the defense as counse
had referred to fer the petitioners
There was a pile OF about sevens,
, books in front OF the attorneys 70
reference and when they got througl
there vas not one OF the books whicl
had not been opened
,