The Hawaiian gazette., 1901-09-20
APPEAL To
Be TAKEN
Income Case Will
Be Carried
Higher.

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 prepare
tions OF Collector Pratt are to be con-
tinued.
Abraham Lewis Jr., of the firm OF
Smith & Lewis, said yesterday that this
appeal had been agreed upon by the
merchants generally, who will divide
the expense. Either Mr.. Smith or my
self will 60 to Washington early in
October ne 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 ii 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 to the United States Court as
were argued before the Supreme Court
here. The expense OF the appeal is
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.
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 l can do nothing but
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 tax
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 this
tax, and some hundreds of dollars have
been collected.
Even in the event that an appeal is
allowed 1t will be a year or more be-
fore a decision can be expected, and in
the meantime certainly cannot remain
idle. shall continue to collect the
1t is due on or about October LIST, and
becomes delinquent after November 10,
when a 10 per cent penalty is added.
The whole amount, including the PEN
atty, then draws interest at per cent
per annum. In the event that the Su-
preme Court reverses the Hawaiian
court, the decision will probably say
what shall be done with the money al
ready collected. Until the decision of
the Hawaiian court Is reversed the in
come law remains the law of this land,
and / can do nothing but to enforce it
as far as my duties go in that direc
ton. If it is not paid "A Judgment will
be obtained, the same as against any
other delinquent taxpayer, and though
it will not act an q lien on his proper
ty, 1t certainly can be enforced"
Quite few taxpayers are reported
to have paid their income tax already.
Among these the largest taxpayer was
p. c. Jones, who contributed several
hundred dollars to the depleted Golfers
of the Territorial treasury because he
enjoyed an income several times larg-
err than one thousand dollars a year.