The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1901-09-11

TO- That said Income Tax Law is based of uni
forny is based rule of apportonment,
Constitution requires OF imposed by Congress upon the
States OF the nited States and therefore
the Constitution of the United States well with the
game Act giving the Constitution the and
elsewhere in the United States
H. That said Income Tax Law authorizes taxation which
not uniform and is not roportonate taxation within Ter
ntory OF Hawaii and therefore inconsistent with the Cons
tuition of the United States
In the Wamea Sugar Mill COMPANY the facts are similar To
those IN the Robertson except the allegation that the plain
TIT corporation and the difference in the amount of the tax
paid The points urged against the validity of the
follows:
The provisions taxing corporations on total net income
without the exemption of the thousand dollars allowed in
dvduas inconsistent with the 5th Amendments of
the Constitution of the United States"
lhe provision totally exempting insurance companies
taxed on percentage of the premiums under the authority of
another Act nnwarraned discrimination and inconsistent
with the 4th 9Th Amendments of the Constitution of the
United States
The provision exemptng incomes under one thousand
dollars inconsistent with the 18th 5th Amendments of the
Constitution of the. United States"
The provisions of the Act in resulting in tax
alton of the salaries of the Chief Justice and Associate Justices
OF the Supreme Court and Judges Of the Circuit Courts of the
Territory of Hawaii inconsistent with Section of the
Organic Act and other laws of the United States"
s. The provisions of the Act in far resulting in the
taxation bonds of the United States
slsten with the Constitution and laws of the United States
The provisions of the Act relative refusal
neglect to make returns whereby the Assessor may lawfully
summon any ohcer OF corporation any having
session of the books of the company produce the same
to testimony under oath respecting income liable
and add hundred per cent to the amount of the tax
OF fraudulent is inconsistent with 4t
9th Amendments of the Constitution of the United States
Said Act arbitrarily unreasonaby and unlawfuly
empts persons and property from taxation
Said Act unconstitutional resulting duplicate
taxation for the that the income gains and profits derived
from all real and personal property said Territory
taxed pursuant to Sections II and So of Act 81 of the Session
Laws OF 1896 heretofore passed and standing unrepeaed
g. That the whole Act unconstitutional invalid inoper
alive and void by of the nvady of the provisions
thereof namuch would result ubversion of the es
atve intent enforce only the remaining of said
Act
TO- THAT said Act is otherwise unconstitutional
void"
H. THAT said Income Tax based on no rule of
fony based rule of apportionmen such the
Constitution requires of taxes imposed by Congress upon the
States of the United States and therefore with
the Constitution of the United States well with the Or
ganic Act giving the Constitution the force and effect
as etseaohere in the United States"
12 "That said Income Tax authorizes which
uniform and proportionate within the Ter
rtory of Hawaii and therefore inconsistent with the Const
tuition of the United States
agree with for the defendant that the law
ton should be considered in connection with the other
laws in force the Territory constituting system of laws
for raising necessary revenue for governmental
Act 81 Laws of 1885, continued in force by the Organic
Act creating the Territory of Hawaii provides, inter ala,
follows Sec For the division of the Islands four
alton districts Sec 2 That all property except growing rice
shall be assessed the day of January of each year.
that and dog shall be assessed of the date
that growing shall be assessed of May 1st each year
Secs and provides respectively for poll school and road
Sec. For and day Sec. O. For carriage
wagonette horse and omnibus Sec IL For dog
discriminating against the female dog This discrimination
however removed by Act q of the Legislature of 1901
Gall dogs the Territory being taxed under the rule of
uniformity and equaty Sec IA reads: Except herein
provided all real property and all personal property within the
Republic shall be annual of per upon
the full cash value of the same Sec Is defines real
erty and Sec personal property" Sec IT, Al real and
personal property and the interests of person any real
personal property shall be assessed separately each item
thereof for its full cash value.
provided however that all where real and personal
property several classes kinds parcels of real estate
personal property respectively, combined and made the
basis enterprise for profit the combined property forming
such enterprise for profit, shall be assessed
its and reasonable aggregate value The remain
ing part of the section provides for the method be pursued
asceranng the aggregate value of such property Sec IS
provides for assessing the individual interest of every
every kind of property and makes every due upon property