The Hawaiian gazette., 1906-07-20
HALF or DELINQUENT TAX
MONEY GOES To COUNTIES

The supreme Court yesterday heard
argument in the case of County Treas
urer of Oahu, associated with the Coun-
ty Treasurer of Maui, to mandamus the
Territorial Auditor to issue to the coun-
ties his warrant for one-half of the de-
linquent taxes payable before the Coun-
ty act went into effect, but collected
afterwards, and at the conclusion of the
talk by Deputy Attorney General Pros
ser for the Auditor, and of County At
torney Douthitt for the petitioner, gave
decision at once in favor of the issu-
ance of the writ. Later a decision was
written and filed by Chief Justice
Frear, and signed by Justice Wilder
and by Judge Robinson, sitting for JUS
tice Hartwell. The decision in its text
follows:
In the Matter of the Application of
Richard II. Trent, Treasurer of the
County Of Oahu, for a Writ of
Mandamus Against ]. H. Fisher,
Auditor of the Territory of Hawaii.
Appeal from Circuit Judge. First
Circuit. Argued July IS. 1906. De-
cided July is, 1906.
Frear c. j., Wilder. j., and Circuit
Judge Robinson in place of Hartwell, ].
County revenues-taXes delinquent
before but collected after county gov
eminent
Under Act SO of the Laws of 1905,
counties are entitled to be paid for the
six months following the establishment
of county government on July 1, 1905
fifty per centum of all poll and school
taxes and taxes on property and in
comes collected by the Territory dur
ing that period including the portion
that became due and delinquent prior
thereto.
Statutory struction-testimony OF
legislators inadmissible-
The testimony of members of the
legislature which enacted statute Is
inadmissible for the purpose of deter
mining the construction of the statute
OPINION OF THE COURT BY
FREAR, c. j.
This is an application by the Treas
| urer of the county of oahu for wri
| of mandamus to compel the Auditor
| of the Territory to issue to him a war
nj fftN- ft,p nf ha a mn
of poll and school taxes and taxes or
property and incomes which We're col
| lected by the Territory within the
| county of oahu during the latter hall
| of the year 1905, but which became de
linquent prior thereto. and for which
| the County Treasurer contends war
| rant should have been issued within
the first fifteen days of January, 1905
under subdivision ] of section 1 of Ac
SO of the Laws of 1905. The amount II
| question is s17,639.3S. The circui
judge granted a peremptory writ anC
the Territory appeals. The question
is whether the act referred to applies
to taxes which became delinquent prio
/ to the establishment of county gov
| eminent on July l, 1905, but which
We're collected afterwards.
| The act, which is entitled "An Ac
| Relating to Funds for the Payment o
/ Expenses Of the Several Counties,
begins with a provision that, "Fift!
/ per centum Of the total amount o
poll and school taxes and taxes OF
property and incomes. collected in eacl
county, shall be paid by the treasure
! of the Territory of Hawaii to tn,
Treasurer of such county in the fol
| lowing manner" 1t is clear, and In
deed is conceded, that this provision
| II not controlled by other provision,
would cover all taxes of the classe.
| named collected during the period In
question whether delinquent before tina
| or not. The words are 1.-The tota
amount collected" without
| any qualification whatever as to wher
l it was assessed or when 1t became pay.
| able or delinquent. But 1t is contend
ed that this provision is qualified By