The Hawaiian gazette., 1901-08-09
TEST OF THE
INCOME TAX
Supreme Court
Will Consider
Case.
(From Wednesdays daily)

cial session for the consideration of the
income tax law and the habeas corpus
cases, beginning next Monday morning.
A test Of the income tax has Deen
agreed upon and will probably be filed
tomorrow.
The grand jury which was called
particularly to hear the cases of the
prisoners released by habeas corpus
was instructed to that effect yesterday
morning, but when Judge Gear was no
tilted by Attorney General Dole that
the Supreme Court would consider his
appeal the jury was recalled and told
that they could do as they pleased
about the criminal cases.
THE INCOME TAN.
The test case for the purpose of OBJ
tanning decision on the income tax
law was agreed upon yesterday morn
ing. Attorneys Smith, Lewis and Hart
well will bring the proceeding by stipu
lation as to the facts and agreement
with Robertson & Wilder, attorneys for
the Tax Office. The particular case
upon which the test is to be made has
not been decided as yet though it will
be shortly. Attorney Lewis in speak
ing of the proposed test yesterday said
we have not agreed as yet to the
parties IN whose name the suit will be
brought, but it will be by stipulation,
and upon agreed facts. The test case
will be taken directly to the Supreme
Court on the grounds which have al
ready been stated in the public press.
We will decide upon the parties to the
test case within a few days, and the
stipulation will be filed with the SUI
preme Court. The case is to be heard
either Monday or Tuesday,
Chief Justice Frear stated that the
Supreme Court would begin it's session
Monday and continue for several days.
Though 1t was called for the considera-
ticn OF the income tax law and the
rabess corpus cases, he stated that
such other business as might come up
would be taken up. The order made by
the Supreme Court for a special ses-
sion is as follows
IN THE SUPREME COURT OF THE
TERRITORY OF HAWAII
ORDER FOR A SPECIAL TERM
The Supreme Court OF the Territory
of Hawaii deeming it necessary for the
dispatch of business, 1t Is hereby or
dered that a special term of said court
be held in Honolulu, Island Of Oahu,
in the court room of the said court,
commencing at 10 o'clock a. m. on Mon
day, the 18th day Of August, 1901.
BY the Court: HENRY SMITH,
Clerk.
GRAND JURY CHARGED.
Judge Gear made his charge to the
grand jury yesterday morning and in
the afternoon practically withdrew his
instructions, upon hearing that the Su-
preme Court would consider the habeas
corpus cases on appeal, in spite of the
fact that he had refused to allow the
Attorney General that privilege
The following men were on the jury
as finally picked: John Adams Baker
Charles Motley, George Parmelee cas-
tie, William Montrose Graham, John
II. Wise, James Erskin Fullerton John
Harry Soper, Frank Pratt Mcintyre,
Robert C. a. Peterson, Frank II. Arm
strong, Frederick Joseph Church, John
Crowder Frederick John Cross, Albert
Andrews Wilson, James A. Low, Fred
erick Martin Lewis Charles Thomas
Wilder Lemuel Clark Ables, Horace
Joseph Craft
l.. C. Ables was made foreman of the
Jury and Emil Ney placed in charge as
bailiff. William s. Wond was not pres
ent in court, and Judge Gear issued
bench warrant for him, but recalled 1t
upon learning that the mans occupa-
ton was that of train dispatcher.
After referring to the fact that he had
not intended to call jury at this time,
but for the habeas corpus cases, the
court said:
There are number of men in the
penltentiary under commitment from the
courts during what Is commonly known
as the transition period. Some of them
asked this court for writs of habeas cor
pus and writs were issued. The New
lands resolution passed by Congress pro-
vided that all laws of the Hawaiian ISL
ands not in conflict with the Constitution
of the United States should remain in
force There have been contrary decis-
ions as to the meaning of this provision,
but the last is the decision of this court, 1
holding that the language meant what II
said. and that all laws in conflict with
the Constitution were by the express
terms of the resolution abrogated and
annulled.
There is no question that this reso-
luton was in effect after August IL. 1898,
and perhaps 1t went into effect before
that. These men We're convicted between
August 10, 1898. and June A. 1900, when
the Organic Act went into effect. Many
of them asked at their trials that the
court instruct the jurors that unanimous
verdicts were necessary that being the
law of the United States.
Subsequently the Supreme Court of
the United States decided that there were
no transition periods. that territory
either remained foreign or became do
nestle at once. That made 1t necessary
for this court to decide that Hawaii be-
came domestic territory of the United
States at once on annexation, and, there
nj n NJ th1
United States were Immediately annulled
Those men convicted by verdicts OF
nine out Of twelve Jurors after August.
1895, were, therefore illegally convicted.
II was their constitutional right to be
discharged when they applied to this
court, and this court, having sworn to
support the Constitution Of the United
States. could not but discharge them.
number were discharged and subse-