The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1901-09-18
APPEAL TO
Be TAKEN
Income Case Will
Be Carried.
Higher.
TAX WILL STILL
BE COLLECTED
Motion Will be Presented at The
October Session of the U. S.
Supreme Court

An appeal from the Supreme Court
of Hawaii has been definitely decided
upon in the income tax case, and will
be presented to the United States Su-
preme Court at it's October session.
when an effort will be made to have
the case advanced on the calendar for
an immediate hearing. In the mean
time the collection of the tax will not
be stopped in Hawaii, and the prepara-
lions of Collector Pratt are to be con-
tinued
Abraham Lewis Jr.. of the firm of
Smith & Lewis, said yegterday that the
appeal had been agr upon by the
merchants generally, DO will divide
the expense. Either Ar. Smith or my
self will go to Washington early in
October he said, ito present the APP
peal to the Supreme Court of the Unit
ed States. We shall try to have the
case placed on the October calendar
: for hearing but of course there can be
no degree of certainty that such leave
will be granted.
THE income law involves Federal
questions, and it will be taken to the
Supreme Court on the ground that the
| law is in conflict with the consti-
tuition. The same points will be pre-
scented 20 the United States Court as
We're argued before the Supreme Court
here. The expense of the appeal s
to be borne by the interested mer-
chants and business men. The Mer-
chants, Association is not behind the
appeal, though many of its members
are interested in the case"
When Assessor Pratt was told yes
terday of the intention of the mer-
chants to appeal from the decision OF
! he Supreme Court in the income tax
law, he stated that such appeal could
in no way affect the present status OF
his office, and that he would continue
in his preparations for the collection
| of the tax.
1.-The decision of the Supreme Court
of Hawaii is the law of the Territory
so long as it is not changed by any
higher court, and I can do nothing bu
collect the income tax, under the law
as passed by the Legislature, and sus
tanned by the Supreme Court. The
books are being prepared, and the tag
will be collected the same as all other
taxes, which must be paid on or before
the 18th of November Parties leaving
for the Coast are already paying thi:
tax, and some hundreds of dollars hav,
been collected.
Even in the event that an appeal il
allowed it will be a year or more be
fore a decision can be. expected, and il
the meantime 1 certainly cannot remain
idle. I shall continue to collect tn
income tax as fast as it is rendered
1t is due on or about October 1st an,
: becomes delinquent after November Il
when a 10 per cent penalty is added
; The whole amount including the pen
! atty, then draws interest at per cen
, per annum. In the event that the Su
, preme Court reverses the Hawaiia
; court, the decision win probably sa
; what shall be done with the money al
ready collected Until the decision O
; the Hawaiian court is reversed the in
{ come law remains the law of this lan6
: and 1 can do nothing but to enforce
Z as far as my duties go in that direc
ton. If it is not paid judgment wi
: be obtained, the same as against an
{ other delinquent taxpayer, and thong
! it will not act as a lien on his proper
{ ty, it certainly can be enforced
Quite a few taxpayers are reporte
to have paid their income tax already
Among these the largest taxpayer wa
P. c. Jones, who contributed severs
} hundred dollars to the depleted Golfer
of the Territorial treasury because h
enjoyed an income several times larg
er than one thousand dollars a year.