The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1906-09-08
STAMP DUTY
MANDAMUS
important Test Case
Relative to Deed
Registering.

| Charles H Merriam, Registrar OF
| Conveyances, has filed return to the
| alternative writ OF mandamus issued by
Judge De Bolt at the suit Of Albert
| Irask The writ was to compel him t6
register a certain deed bearing a 81
stamp. the consideration named in the
deed being S25.
Attorney General E. c. Peters en-
dorses the return. Probably the
strongest point made by the respondent
is that the relator has not exhausted
his statutory methods of securing an
assessment of stamp duty upon the in
strument. He says that the relator has
his remedy against the Treasurer of the
Territory to secure such an assess
ment, and an adequate remedy, this
respondent being ready and willing to
receive for record and record the said
instrument upon the assessment there
on by the said Treasurer in the sum
of 81 or any amount and it's stamping
in accordance Herewith and the law"
Before coming to that point the re-
spondent makes specific answers to the
allegations of the petition. Regarding
the contents of the deed, having only
a partial understanding of the Hawai-
ldll III WHICH II IL NAitbOIIJ IN
leaves relator to his proof. He does
the same relative to the statement in
the deed that the consideration is $25.
But he shows that the same land, with
other small pieces of land at Lahaina,
was conveyed in 1881 by VIM. c. Parke.
commissioner and administrator, to
Kaiapoepoe and others, for the consid-
Grafton of s2934, and on January 10,
he land cnnVRvan nv
Trask himself to Libert H. Boeynaems
for the consideration of $4,000. Further,
that the assessed value of the prop
erty on the tax books is $4,000. 1t is
represented that it can not be ascer-
tanned from the face of the deed wheth-
err the $25 was the sole consideration.
When Antonio Perry, attorney of the
relator, presented the deed to respond
ent for assessment by him of stamp
duty, he notified the attorney that the
instrument was not, in accordance
with the long established and recog-
nized custom of said Bureau of Convey
ances, accompanied by an affidavit IN
and to the effect that the
sum of $25 was the sole and only con-
for such conveyance, and
further that it was not this respond
ent's duty to assess the duty payable
upon said instrument presented to him
to be stamped, but called the atten-
ton of the said Antonio Perry as such
attorney and agent to the provisions of
law requiring that the Registrar OF
Public Accounts assess the stamp duty
payable upon said instrument, and re-
ferred him, the said Antonio Perry, to
Henry Hapai, Esq, the duly qualified
and acting Registrar of Public Accounts
of the Territory of Hawaii
He is Informed that Mr.. Perry did
present the instrument to the Regis
trar of Public Accounts, but the official
being in doubt as to the amount OF
duty payable upon the instrument, re-
ferred the matter to Hon. A. j. Camp
bell, Treasurer of the Territory, who
then and there Informed the REALTORS
attorney that he was in doubt as to
the amount of duty payable upon said
instrument, and neither could nor
would assess the stamp duty payable
upon said instrument unless said in
strument was accompanied by an indie
pendent affidavit in substance and to
the effect that the sum of s25 was the
sole and only consideration for such
The attorney refused to
furnish any affidavit, and therefore the
Treasurer has never assessed the duty.
Tt is an important case, being the
first of the kind ever brought into the
courts.