The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1906-07-19
HALF OF DELINQUENT TAX
MONEY GOES To COUNT tiles
The Supreme Court Hears Argument, and Gives
Decision in the Matter Right
Out of Hand.

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
a 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 H. Trent Treasurer of the
County Of Oahu, for a Writ of
Mandamus Against J. 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, j.
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 conStruction-testim 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 a writ
of mandamus to compel the Auditor
of the Territory to issue to him a war
rant for fifty per centum of the amount /
of poll and school taxes and taxes on
and incomes which We're col !
lected by the Territory within the |
county of Oahu during the latter half /
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 Act
30 of the Laws of 1905. The amount in
question is s17.639.3S. The circuit
Judge granted a peremptory writ and
he Territory appeals. The question
IS whether the act referred to applies
% taxes which became delinquent prior
% the establishment of county gov
eminent on July 1, 1905. but which
we're collected afterwards.
The act, which is entitled can Act
to Funds for the Payment of
Expenses of the Several Countess
begins with a provision that. Fifty
Ter centum of the total amount of
)oll and school taxes and taxes on
property and incomes. collected in each
ounty, shall be paid by the treasurer
# the Territory of Hawaii to the
Treasurer of such county in the fol-
owing manner 1t is clear, and in
Iced is conceded, that this provision
f not controlled by other provisions
would cover all taxes of the classes
amed collected during the period in
uestion whether delinquent before that
r not. The words are "the total
collected" without
ny qualification whatever as to when
was assessed or when it became pay
BILE or delinquent. But it is contend (
d that this provision is qualified by I
ubsequent provisions in the act. and
by the next paragraph, 4
7hich is subdivision L of section 1, and
,hich is expressly referred to in the
revision already quoted and made a
art of it by the words lin the fol-
owing manner" 1t may be stated, I
owever.. in passing, that the words (
in the following manner relate sole 4
' to the method of payment and do {
OF purport to control the amount 4
elected or the classes of taxes or I
mount payable to the several coun- Z
les. Subdivision l, referred to. reads J
s follows:
81. The Auditor of the Territory
hall on the last legal day of each and
very month issue a monthly warrant
n the Treasurer of the Territory in
avor of each County Treasurer, such
lonthly warrants for the half year
rom July to December, 1905, inclu- I
i've shall be in an amount not less
han ten per cent, and thereafter in
n amount not less than fifteen per
ent, of the estimated tax payable to 4
ach county within every half year, !
nd within the first fifteen days of \
and July in each year, the J
aid Auditor of the Territory shall is
lie a Warrant on the Treasurer of the 4
erritory in favor of each County 4