Evening bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1895-1912, 1903-05-27
PAYING LICENSES
ILLEGALLY COLLECTED

Following is the report of the Senat
Judiciary Committee on the Fertilize
Company's tax refund item:
Hon. c. l.. Crabbe, President of th
Senate.
Sir:-The Judiciary Committee, I,
whom was referred the item in Hous
Bill No. 3. whereby the sum OF SITE. 81
is sought to be refunded to the la
waiian Fertilizer Co.. beg leave to re
port that they have maze an inyesti
CATION Of the circumstances unde
which this money was paid into tn,
Treasury, and the following are sub
stantilly the facts:
The Fertilizer Co. made application
on June rs, 1900, for a merchandis,
license, and rendered the ordinary fe,
or $50. In the application for the lie.
ense, which was sworn to, was the
statement that the business engaged In
was the sale OF fertilizer and cement
and that the gross sales for the year
past was the sum Of 1904, 096.56. The
then treasurer. T. F. Lansing, Esq,
addressed on the 26th OF the sans
month a communication to the COM
pany asking for the payment at the
rate OF three-eighths OF one per cent
on the gross sales. that being the lie
ense fee payable under the then exist
ing law.
On the 27th there was paid into the
Treasury the sum Of sl92s.36 which in
cluded the stamps, and the license was
issued. There was no protest made
when this money was paid into the
Treasury, nor was the matter submit
ted to the Attorney-Genera for his
opinion. nor to any attorney at that
time. From the 18th OF June to No
vember 30th of that same year, the
Treasury took in for licenses from DIFF.
ferent persons the sum Of 1855. as;
these licenses were all issued in pur-
suance OF the law under which the Ha-
waiian Fertilizer Co. took out It's lie
ense. During the latter part Of that
year the Supreme Court decided the
law unconstitutional, and It is there
fore asserted that all licenses issued
under that Act were unnecessary, and
the money collected therefor was H.
legally collected by the Government.
None OF the money paid for the lie
enses, SO far as the committee can find.
was paid under protest. It is claimed
that the sales of merchandise upon
which the license fee was charged to
the Fertilizer Co. was merchandise OF
home manufacture and not OF improted
merchandise, and was therefore illegal
ly collected. That may be very true.
ana probably is true. but the fact re-
mains. that II this Legislature sets the
precedent of paying or refunding this
license, II will, or its sue
cessors. have to upon like grounds re-
fund the license fee collected by the
Government from other parties who
paid between June IA and November
30, 1900. for licenses which the Courts
have held were unnecessary, and be-
ing unnecessary, II therefore follows,
that the money was Illegally collected.
There may be legal poin,s that arise
on these questions OF refunding money
paid for these licenses, and we do not
nna que ''a'uio 70 caleu upon
,hau m. 49, 1 uu., W pass VI
20 ,n., NV p,opeI p'"ee ior ques.iohs
80 ~ Ca' u .ne Hou.as Vi 'he
in favor =, ,hia ,,aJuaa, o. '
rIaIman,s Who ra,d ,'ann.o o.. inc
t,a, n,onn ,n",,,se ne " 'no
Illegal then II MI, ho,oma 49, 49,, ~
The Legislature IN vote Tho monov ~
nav such judgments II seoms ~ ,,,s
com mIt,ao ,Sa, - ,sn . " .niS
be claimants, that II Is unwise to set
fha nra,aaar, 80 ,at,,.at. ,ll. -.