The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1904-10-01

ney General of the Territory, and ask
ed to be allowed to intervene i'm the said
action, substantially on the grounds set
forth above and as referred to in the
said letter, reiterating his claim to such
parts of the wages as mentioned above
and offering as his authority for such
claim In the manner in which it was
made as set forth above, Act 66 of the
Laws of 1903 of the Territory of Hawaii.
An order was made admitting the said
Holt to be a defendant to the libel in
the case, and the case thereafter came
on to be heard on the 11th day Of July
1904
"The issue in this case is raised in
connection with Act Sc of the Laws Of
the Territory of Hawaii of 1903, which
provides as follows:
a" Section Ga. Every person indebt-
ed to one who negects or refuses to
pay the personal, tax, that is to say,
the poll tax, school tax and road tax,
becomes liable therefor, and must pay
the same for such other person, pro-
vided the amount he is indebted to such
person Is equal to the amount of the
personal tax, after service upon him
by the assessor of a notice in writing
stating the name of such person and
the amount due, and every such person
paying the personal tax of another may
deduct the amount thereof from any
indebtedness to such other person.
THE Hbellants contend that if this
money, taken from their wages, should
be paid to the intervenor they would
be deprived of their property without
due process of law, in that without no.
tice or any knowledge on their part, the
part of their wages under considera-
tion has been arrested in the hands OF
their employer without opportunity OF
defense. The intervenor by his coun
sci, claims that the statute is consistent
with the constitutional rights of the
Hbellants; that the acion of he inter
yenor inder the statute was due pro
cess Of law and that the libellants hav,
nothing to complain Of
A3so. quoting authorities the Judg
concludes thus:
THE Hawaiian statutes contain n,
provision for the issue of warrant IL
the nature of mandate by the Asses
sor to the Collector, as is the case il
the tax laws of many of the United
States, but the Assessor and the Col
lectOr are the same person and he col
lects his own assessments.
The brief of counsel for the libelle
calls attention to Act So, Laws 1908
which provides that one-half of tn
wages due persons working for wages
shall be exempt from attachment, exc
cution, distress, etc. This statute mus
be taken literally there being no re
servation in favor of claims by the gov
ernment
I'm accordance with the foregoing
considera tions, find that the proceed
ings taken under Act So, Hawaiian
Laws 1903, do not come under the prin
ciple of due process of law" that tn
exemption of seaman's wages from at
tachment or arrestment by any court
created by section 4536 of the Reviset
Statutes, protect libellants' wages from
, the proceedings taken under the Ha
waiian statute for the garnshmen
: thereof, and that in any case only one
half the wages due the wage Garner be
ing subject to attachment, distress o
execution, and there being no showin
as to the wages due the several libel
lants there is no basis for a decree a
gGiEst them.
"A decree will be entered for the libeI
iants for four hundred and thirty-fou
dollars and fifty cents, entitled each t
, five dollars and fifty cents.
Costs to the libellants to be paid b
, the intervenor."
/ The attorneys engaged in the cas-
, are J. j. Dunno and a. S. Humphrey
= proctors for the libellants, Smith
d Lewis, proctors for the libellee, NJ.
Proseg. Assistant Attorney Genera
for James l. Holt, tax assessor and ia
collector