The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1901-08-13
Observation-Disclosures CHINESE MDBuR CARRIERS BEGIN TIDAL WAVE ON HAWAII ADJUSTMENT REACHED INCOME TAX
INCOME TAX Argument
THE CASE IN THE SUPREME
COURT.
General Hartwell Opens tie Attack on
The New Lava Former Hawatiaa
Decision

The fight against the Income Tax law
began this morning in the Supreme
Court, the opening argument being
made by General A. S. Hartwell, who
made an attack all along the line, deal
ing with the American and Hawaiian
national statutory enactments with
which the new tax law is held to be
inconsistent In opening Hartwell said
that courts had always felt q natural
delicacy in overruling the enactments
of the legislative branch of the gov
ernment but that a taxation law was
one about which such feelings should
be the least experienced.
THE presumption of validity does not
apply to a taxation law" said Hart
well, "on the contrary, as law plac-
ing a burden upon the people, it is al
ways to be strictly construed"
General Hartwell called attention to
the decision of the Supreme Court OF
the Republic, overthrowing the income
tax law passed by the legislature OF
1897, a decision from which Justice
Frear dissented. The attorney quoted
from the dissenting opinion, as well as
the others, expressions stating that
taxation laws must be equal and uni
form. This was in the case of Campbell
VS. Shaw.
The attorney called attention to sec
tion 10 of the Organic Act. declaring
THAT all rights of action, suits at law
and in equity, prosecutions and Judg-
ments existing prior to the taking effect
of this act shall continue to be as enec-
! tual as if this act had not been passed"
He stated that this made the hawaiian
Supreme court decision, by which the
| former income tax law was declared
unconstitutional, the latest Hawaiian
authority on the subject
! Justice Galbraith wanted to know IL 1t
was contendeu that the Organic acts
I rfe.f,
court from overruling the former deci-
sion, and General Hartwell said that he
4 couldn't go that far. THE former de-
cision," said Chief Justice Frear, lis as
effectual as if the act had not been
passed"
/ General Hartwell gave a long list on
quotations from Cooley on Taxation
and other authorities, declaring the
necessity for uniformity in taxation
laws and declaring against singing out
any class of people for taxation and
leaving other classes exempt. He spoke
for over an hour, comparing the taxa
tion powers of the local Legislature, in
the matter of imposing taxation laws,
to those of Congress, which he stated
were limited by the federal constitution
as the State legislative powers were not.
There is no sovereignty in the Tern
tory, no Inherent power to impose taxes
at ALL" said Hartwell but only such
powers as the Organic Act gives" I'm
der this contention it was argued that
the issue was similar to that which re-
suited in the overthrow of the federal
income tax law some years ago.
Attorney o. Lewis followe,. General
Hartwel but had not concluded when
the noon hour intervened. The argu-
ment is being continued this afternoon
w. O. Smith has an argument to make
and then A. G. NJ. Robertson, who is al
alone, will speak for the defense.
r There were about sixty law books In
front of the four attorneys when they
began this morning, and they are quot
, ing plenty of authorities. Each side
! will file a brief after the oral argument