The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1907-02-06
IS TERRITORY
A SOVEREIGNTY
Supreme Court to Decide in
the Matter of Collection
of Back Taxes.

A case Of great interest to the Ter
ritory and to every taxpayer in it has
been submitted on briefs to the Su-
preme Court for ruling, the amount
| involved being large. The decision
asked is upon the question whether the
statute of limitations applies to debts
owing to the Territory as it does to
debts owing to private persons and
corporations Upon the decision of the
Supreme Court depends the possibility
or impossibility of collecting through
the courts all the taxes overdue from
dates prior to six years ago.
| A number of such cases are pending
| in the District Court, in which Judge
| Weaver advanced the argument that
| in so far as the collection of debts is
concerned the Territory had no status
other than that enjoyed by any other
creditor, and that all taxes, except those
for the past six years, had beens out
lawed by the statute of limitations.
He admitted that sovereignty is
above the law, but did not admit sover-
eign powers to the Territory, these
powers having become vested in the
United States since annexation. Judge
Weaver quoted authorities in support
of his contention.
These authorities are given in the
brief submitted by the Attorney GEN
eral g department to the Supreme Court,
along with the arguments and author
tiles they make and have to show that
the contention advanced by Judge
Weaver is erroneous. In the meanwhile
Judge Whitney is reserving his deci-
sion, pending the decision of the Su-
preme Court.
CARELESS GUARDIANS ROASTED.
Judge Lindsay administered a scath-
ing rebuke to James E. Fullerton, the
guardian of an estate who had invested
land, the title to which was in dispute
at the time in the courts. Not only
was Fullerton numerically called
down, but he was relieved from his
guardianship and ordered to pay back
into the estate the amount lost through
his losing investment. The fact that
the mortgage in question was a fourth
mortgage on the lands, the first three
being made in the names of James e.
Fullerton, was commented on by the
judge, who remarked that this was
mysterious part of the transaction up
on which more light was required.
I'm fact" said Judge Lindsay, ''aIl
the acts of the guardian show negli-
gence, that he has not handled the
estate Of these minors as he would have
handled-as a prudent man should
have handled-his own affairs. That is
what I understand is the guide to
guardians duties in such matters.
The mortgage as it now stands is alb
solutely worthless as it appears on pa
per; the first part of the mortgage,
purporting to be all the right, title
and interest that these mortgagors held
in certain lands in Kona, not stating
what lands they are. There may be
nothing. The mortgage simply pur-
ports to give a quitclaim deed to any
of their properties. Now, as I under
stand, it is the duty of a trustee to
be faithful, honest and prudent in his
investments, and it seems to me there
has been no prudence at all, and, under
all the circumstances of the case, it
seems to mo no more than just and
proper that you, as guardian, should |
be surcharged with the sum of $2581. 80. |
In other words, the court will not al
low the mortgage as it now stands to |
be considered as a security for the |
minors property, and you are hereby |
surcharged $2s5I30. And it is further |
ordered, in view of all the circum- |
stances, you be removed from the POSI- |
ton as guardian of the estate, and the |
court of it's own motion appoints Mr.. |
r. H. Trent as guardian of the estate |
of the minors in this matter, and that /
you forthwith turn over all the prop
erty of the estate to such guardian, R.
III. Trent, upon his qualifying as guar
dian aforesaid, and filing an approved
bond in the sum of $4,000. It is so or
dered."
Frank Archer also came in for some
pointed remarks, the judge putting
down his mistakes to a misunderstood
ing of his duties, ordering him to pay
the masters fee but considering it un-
necessary under the circumstances to
surcharge him with the amount of his
NEW JURYMEN DRAWN.
A new venire to fill the list of jury
men for the remainder of the term in
Judge Robinson's court was drawn yes
terday, the other jurymen, with the ex-
ception of those sitting in the Craw-
ford trial, being excused. The names
Of the new jurymen, who have been
ordered to attend tomorrow morning.
are Henry A. Giles, James L. P. Robin
son, VIM. c. Lane, Jr., Henry Della
nux, NJ. K. Temple, VIM c. King, E.
:. Biven, James X. Merseberg, HAL
mar P. r. Glade, VIM. WAGNER, Job
Il. Bachelor, Chas. Phillips, Ulysses H.
tones.
IN ALONG ESTATE.
In the matter in equity of Carrie B.
Riggs VS. Julia H. Along ct al. and
Bishop & Co.. demurrers have been