The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1906-12-22
OPINION OF THE COURT BY HARTWELL T.

his bill brought by the
by foreclosure statutory delinquent taxes namely
for the 1902 and for the 1908 upon
respective interests OF the defendants are as follows The
lands which the
by the Kapoani payment
purchase money 100000 by mortgage the property which
assigned May by the Kapoan Estate to the defendant
ing purchased by him. the taxes on which
are not included in the aboye made deed December
Ach the Kapoani Estate and Morgan
Judgment upon
bona bona M as TIC & M G IT, p u
AIRY r. nna 6ona denrrsrs sustained on the Ground that
the OF equity jurisdiction accord
ngly made dmsng the bill The plaintiff appealed The
Every due shall be lien the
assessed to others than the OF the real property shall be
September in each assessment year. and shall continue Tor two
Act &c. Laws OF 1905 provides for foreclosure OF such tax liens
Sin the and form ordinary foreclosure proceedings
question presented whether the statutory method
for enforcing payment Of taxes is exclusive which provides
enforce the OF the with all penalties follows
nt of the due and interest thereon from the date when the
all penalties such
Territory Hawaii the of taxes penalties
Claimed Execution may issue upon any judgment
such suit which be satisfied out OF real or
property of the defendant such suit without other further
statutory remedy by confined 1evying
for goods and eas and to judgment for taxes Which
has e boz n other other % by
sale of the land on which the tax is assessed the statute SO
nothing carelessness would the
the judgment against the land by the ordinary law
The defendants contend statutory
navmen Of taxes by distress property
action for the and taking out execution on
the only available procedure that the tax lien beng
legal equitable be enforced in way which IS not
provided by and that in the absence statutory
afford relief without
authority that it not judicial question whether the
procedure for the collection Of taxes effective or not that
being exclusively legislative consideration and that
nadequacy remedy the that fails TO produce the
money satisfy claim does not give equity u h;l
received our The defendants also point out that
cited by the plaintiff in support OF equitable ln i
dcon Gchrid Helena So Fed 7o case OF
the had passed hands and equity resored
to bring in the subsequent owner ana nn]ef
the Lorkt Robinson 81 Fla 34 the oD OF
the suit merely declaraoy decree that lien exsted
bill brought not to enforce an eTlsths e |
and lien that did not exist or else R a.
Wis 20 being that OF common law lien which by statute
could be enforced by action in any 14ft h hd ncurren
m e e in H5rnGn s. l. Society 1873 Cal
t W focose mortgage held
subsequent lien which the court held should De Sa' ~
It IS Claimed only the point not involved in this
that the only authorities cited by a the 9" d k cases
equity has Jurisdiction being the 0ehr ana nSs B@
supra sustain that view In like manner Gram - in il
based on the Meincyy Fitch Creighton" "a How
a. s. 49, based Ohio statute l-,,. COCO t, u,4 ia
admitted the for which they now content
IS applied IN @ h onnd Of the necessity Of aduicating prior
ties among conflicting liens Church GARRISON Is "a l9 or
The question OF equitable jurisdiction to enforce m 81
oy being lien threShlng machine di
he of which the statute gave complete & ~
brought prevent the machine oelns earned " " " w
ounty go tf,c+or, as Authorizations
this question fairly the criticism upon them
made defendants But decision may be right ato rs to
and anoIg as said b the court in the California
of