The Hawaiian gazette., 1905-08-11
fitting IN
TAX COURT

You cannot put words into my
mouth. MT Prosser You must use the
words that use."
That, is fair sample OF the sparring
that went on at the Oahu Tax Appeal
Court yesterday afternoon, during the
hearing Of the appeal of the Pacific
Hardware Company from an assess
ment OF $4,000 levied upon the concern
as an enterprise for profit. The VIII
ness who said that particular thing was
Mr.: T. A. Hayes. who described him
self strictly as travelling salesman
Tor tho mainland corporation, but who
SAID That he had been authorized to
appeal from the assessment. The cor.
poration only wanted to pay taxes on
sSl2.bo, which Is the value of its prop
erty In this territory. Assessor Holt
had classed II as an enterprise for
profit, that classification being a part
OF the old fight to reach the San Fran
cisco concerns doing business here and
not paying taxes--or, at least, not pay
ing what the Assessor has regarded IA
a fair proportion of taxes.
There had been one case heard by
the Tax Appeal Court before the hard
ware company's hearing came on. That
was the appeal of Antoine Perry from an
assessment of $500 on realty in Ke.
walo. which assessment 1t was desired
to have reduced to $4,000. When the
Pacific Hardware case was called. ID.
l.. Wilmington and Mr.. Holmes of
Holmes and Stanley appeared for the
corporation, and Deputy Attorney
General Prosser for the Tax Assessor.
Assessor Holt was the first witness. and
told his reasons for making the assess
ment. The examination was rather dry
Then Mr.. Paris. OF q big local hard
ware firm, was put on the stand, and
told OF buying goods from the Pacific
Hardware Company He said that the
orders were usually sent through Mr..
Hayes, the local representative of the
company, as matter of courtesy, but
were made to the corporation direct.
Mr.. Hayes quoted prices, and adjusted
differences In credits.
A question by Mr.. Prosser as to the
amount of the firms purchases from
the corporation was objected to, Mr..
Wilmington stating that he would admit
that goods were purchased, even that
large amounts of goods were purchased.
The objection was sustained, and shortly
thereafter Mr.. Paris was excused.
Then Mr.. Hayes took the stand, and
the fun began. In his direct examine
ton the witness said that he was n
travelling salesman for the Pacific
Hardware Company, and not in any
sense an agent. The witness said that
he had n sample room In Honolulu, but
Travelled through the islands taking ~
ders.- and once or twice year he went
to San Francisco, which he regarded os
his home. He had line of samples
here. but the corporation carried no
stockton the islands. He had been aa-
thorized by his employers to bring this
tax appeal Then he was deliv,' I'd to
Mr.. Prosser for his cross examination.
who pays the rent of that sample
room?" asked Prosser.
II do"
who owns the desks, and chairs.
and samples?"
1.-The Pacific Hardware Company"
And you pay the rent?"
1T is n part OF my expenses"
who pays your expenses"
1.-THE corporation"
"Then, as II matter OF fact, they pay
the rent of that sample room, do they
not?"
81 suppose they do. They pay ell 10y
expenses"
"Apd they use that room as an Of
fee, No not they?"
Pardon me, as sample room"
"And you are the representative Of
that firm here In Honolulu"
II am travelling man for that
firm"
an other words, that room is the
office of the Pacific Hardware Com
pany, and you are it's agent?'
"You cannot put words into my
mouth, Mr.. Prosser. You must use the
words that / use I said that was
sample room, and that was a travel
ing man."
"Yet you were authorized to take
this appeal?'
81 was authorized to take this ap-
peal, but 1 am not ain agent. | have
no authority TO sign the firms name"
Prosser asked for the sight of the
authority, and the court ordered that It
be produced. Then there were lot
% questions about books, 1t being de-
veloped that Mr. Hayes did not keep any
books and he explained his system OF
sending orders to the end that shipping
might be expedited. Mr.. Wilmington OBJ
jected to going into the matter of
sending orders, but the court ruled that
It wanted to understand Hayes meth
cd of doing business. And, after he
had explained 1t fully. the case was
taken under advisement.
st