The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1902-08-12
TO ENJ0|N
COLLECTION
Income Tax Law In
United States
Court.

| Suit TO enjoin the collection of the
income tax for 1899 was begun yester-
day IN the United States Court. Thos.
Fitch. representing the following plain
tins. made the application to Judge Es-
/ tee for an injunction against Treasurer
Wright and COLLECTOR sRratt,as -
w. c. Peacock q Co.., Ltd: Benson.
Smith Co. Ltd: Lewis & Co.. Ltd:
Honolulu Brewing and Mailing Co.
Ito. The HOLSTER Drug Co. Ltd; N.
b. Grinbaum & Co.. Ltd: kash Co,
Ltd: The Manufacturers Shoe Co,
Ltd: w. w. Dimond & Co. Ltd; Wall,
Nichols q CO.. Ltd: Bulletin Publishing
Co. Ltd: Lee Toma & Co. Ltd; Oahu,
Carriage Mfg. Co. Ltd; Wing wo Chan
& Co.: Pacific Land and Improvement
Co.: Yee Wo Chan Co.; Wing wo Tai
Il Co.: kwong Yuen Hong Co.; Green
wood. Richardson & Holloway, Ltd; all
OF the foregoing being corporations I'M
der the laws OF Hawaii Territory: s.
Roth & Co.; F. A. McInerny: NJ. Nc
Inerny: James J. AcInerny; Edward N
Mclnerny. as trustee for Ella McIner-
ny. Clinton II. Hutchins; l.. b. Kerr;
George w. Smith; F.. j. Church: Edgar
l.. Lewis; ii. r. Lewis: +. M. Lewis.
A. Hooking; j. J. Williams. IL. +.
Wichman; J. II. Schnack; Aug. II. Drei-
err; A. Gartenberg; f. w. Jordan; Il. II.
Bath; +. ]. Wilhelm: w. w. D,mond;
James Steiner: Emmett May; A. v.
Gear; James L. Mclean: Thos. f..
Wall; Fred Philip: Fred Harrison: w.
{. Peacock; w. il. McInerny; j. q.
Rothwell: f. 4. Cunha; T. G. Farla;
YIN Quon; w. II. Knapp: David Day
ton; Wing Wo Kwai; M. Phillips; Mrs
y. Phillips; M. Green: S. Lesser: viii
liam Green; Theo. Wolff and all others
similarly situated, having common
and general interest In the subject mat
ter OF this action. who may by leave of
the Court be Joined as parties plaintiff
herein. complainants.
| The attack In the United States Court
10 upon IL different line than was pur-
sued in the Supreme Court a year ago.
The plaintiffs will II In said rely upon
the theory of double taxation; contend
ing that though States may levy such
tax. Territories have no more power
than IS given by Congress and the con-
stitution. The United States Supreme
Court.it is said. has decided that Con-
gress had no power to levy tax upon
incomes, and a Territorial Legislature
can have no more authority than the
body from which 1t derives its life.
| The petition filed yesterday Is on be-
half Of J. G. Rothwell and the other
plaintiffs named above; It being set out
that they are corporations and resi-
dents OF the Territory, and that w. r.
Wright is Treasurer and J. w. Pratt.
assessor, both charged with the colec-
ton of the income tax under Act 20, en-
acted by the legislature OF the Terri
tory session Of 1901,
II rs further set out that at the time
of the enactment of the law 1t was I'M
/ constitutional. being also In violation of
the Organic Act. II is alleged also that
| R0thwell returned $3.50 az income in
1901, which was derived from property
which has been otherwise assessed. The
gross income of the petitioners IL ST.,
| $4,000, and the income tax on that
amount amounts to $S056.6S The in
| junction is asked because the complain
ants fear that III they pay their tax to
the Territory they cannot get 1t back
because it would have been paid out
the expenditures OF the Territory being
largely in excess OF the receipts.