davidaulloa/AmericanStories huggingface dataset:
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1909-05-18
TAX PROBLEM
ON HALL ESTATE
Attorneys Raise Question for
First Time in This
Territory.

For the first time in the legal his
tory of the Territory of Hawaii, the
question as to whether the inheritance
tax is eolleetible on stocks of Ha-
waiian corporation, the holder of which
has died abroad, has been raised for
determination through brief that has
been fled by Attorneys Holmes, Stan
lev & Oleson. in conection with the es-
tate of Mary Dame Hall. The docu-
ment is fled in behalf of the ancillary
administrator, and the point raised
covers approximately 100000 worth of
stock held by Mrs. Hall in E. o. Hall
e. Son, Ltd, the Inheritance tax on
which would be about $1,000.
The question will be submitted to
Judge Robinson on brief and viii I'M
doubtedly be carried to the Supreme
Court for final determination. Attor-
ney-General Hemenway does not be-
lieve there is the slightest ground for
the contention raised, questioning the
application of the inheritance tax in
this instance. He has marshaled an
array of authorities that sustain his po-
sition and believes that it will be sus-
tanned.
In the course of the brief fled yes
terday, the counsel for the ancillary
administrator deals with the question
in general terms, and insist that the
tax can not be imposed under the pro-
vision of the Territorial statute. The
points raised are as follows:
"The facts are simply that the de-
ceased died a nonresident of The Ter
ritory of Hawaii leaving shares of
stock in corporations existing under the
laws of the Territory of Hawaii. The
question is whether or not an inherit
ance tax is chargeab1e on account of
these shares of stock under Act 102 Of
the Session Laws of 1905.
s'Section / of that Act designates
specifically the scope Of the Territorial
inheritance tax law, in the following
language:
81. All property which shall pass by
will or by the intestate laws of this
Territory, from any person who may
die seized or possessed of the same
while a resident of this Territory.
"II. Or which, being within this
Territory, shall SO pass from any per
son who may so die while not resi-
dent of this Territory
81 The facts here clearly do not con
Germ the first part of the quotation
since the deceased did not die while
resident of this Territory
As the deceased died while not 6
resident of this Territory, and as thu
only property for such a nonresident
designated as subject to the inheritance
tax is property which, being within
this property, shall SO pass, the ques
| ton is simply whether or not thes'
| shares of stock are property which wa
| within this Territory at the time 0,
the death of the deceased.
''We are therefore not concerned
with the question of whether or not tn
Territory could, as a matter of law
pass a valid statute imposing an in
heritance TAX upon the passing o
shares of stock in domestic corporation
upon the death of the nonresident own
ers thereof The question is: Has
done so when the statute expressi
limits the tax upon property of non
residents to such property as is with
in this Territory?
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1909-05-18

fifth in the appellate court. although
the costs exceed the sum awarded him
for breach of the contract sued on.
The question arose through the suit
that was brought by Thomas Carpen-
ter against Fl. L. Lawson. In the
course of its opinion the court says:
s.T'he plaintiff having obtained a
Judgment for SIS and costs in his ac-
ton in the District Court of Homo
lulu for the use and hire of four
trestle horses. ten seaffolding planks.
one water barrel, one mortar board
and four mortar galvanized buckets
for fifteen days at SIS day, the de-
PENDANT appealed to the Circuit Court,
and, the parties waving jury. the
Judge found for the plaintiff in the
sum of $3.50. The judgment appealed
from having thus been reduced more
than one-fffh, the costs ($I6.753 were
awarded under Section 1893, Revised
Laws, to the defendant, and under
Section 1894, Revised Laws, judgment
accordingly was entered, making a
balance of 1925 in favor of the de-
PENDANT. the plaintiffs counsel object
ing on the ground that the sections
cited are in violation of Section 10, Ar
ticle /, of the Constitution in destroy
ing his right to recover the $3.50
awarded, and moving to set aside the
findings as contrary to law and not
supported by evidence. The objection
was overruled and the exception de-
MED, to which rulings the plaintiff
excepted
The decision further states that "the
statute is peremptory in requiring
costs to be awarded to the appellant
if the defendant against whom judg-
ment is rendered shall appeal and the
amount recovered in the court below
be reduced one-fifth or more It is
also stated that plaintiffs failure to
recover as much in the Circuit Court
as was awarded him by the District
Court. results from him having claim
ed too large a sum in the first in
stance"
Carpenter has discovered that it is
possible to win a case technically and
still lose it financially.
Land Case Opinion.
The second decision handed down by
the Supreme Court yesterday was on
the appeal from a decision of the judge
of the land court denying the petit
tion of J. B. Castle for a registered
title TO portion of land, which was
found to be vested in Helen Boyd. The
Supreme Court holds that an appeal
does not lie from a decision of the
Court of Land Registration, and in
the course of its opinion says:
mo objection was made by counsel,
but at the argument the court OF its
own motion questioned whether an
appeal lies from a decision as dis
tinguished from a decree of the land
court, no decree having yet been en-
tered.
THE statute was originally as fol-
lows: Appeals shall be allowed from
all decisions, judgments, orders or de-
crees of the Court of Land Registra-
ton to the Supreme Court in the same
| manner as appeals are taken from the
decisions of circuit judges in cham.
bers' r. l., Sec. 2407. This section
was amended by Act 40, Session Laws
1907, so as to read as follows: APP
peals solely upon points of law shall
be allowed from any final order, deei-
| sion. judgment or decree of the court
| TO the Supreme Court With othe,
| provisions not necessary to be re-
/ ferred to-
1
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1909-05-18
Hold It Inapplicable.

FThat question, we believe, admits
of but one answer-the negative.
"Shares of corporate stock are
chooses in action only No one claims at
this day of legal history that share
of corporate stock gives the holder
thereof any proprietary interest in the.
assets of the corporation. The cor
poration is distinct legal entity and
as such the legal owner of the corporate
assets. The shareholders of the cor
poration have simply incorporeal rights
against the corporation.
cit is also well settled that a GER
tificate of stock is not the stock itself,
but merely the evidence of its owner
ship.
I'm other words, corporate shares of
stock are intangible and consequently
can have no physical situs whatever.
The right against the corporation, rep
resented by these shares, necessarily
follows the person Of the owner. 1t is
this right which passes to the heirs
or legatees upon the death of the
owner; and it is the passing of this
| right which is taxable under the in
heritance tax law if any tax is charge
| able on account of the shares of stock.
| :" But to be taxable under our statute
| it must be found, since the owner in
| this instance was nonresident at the
| time of her death, that the right was
within this Territory This, we sub
nit, from our analysis, can not be
| found.
"It NAV be that in a special case
| where the laws governing the creation
of corporations expressly eireumscribe
the issuance of shares of stock so a;
to retain with the corporation the con
troll over the same to greater or les:
extent, it might be said that the RICH
represented by the shares of stock ex
lists with the corporation only, and
therefore. an inheritance tax law sucl
as that in the Territory of Hawai-
would be applicable to such shares, al
though owned by a nonresident.
'There is no such special feature il
our corporation laws, and, therefore
the general rule as to the situs of cor
porate shares should be applicable.
1--WE submit that it should be he'll,
that no tax is chargeable in this cas-
under the Inheritance tax law"
Supreme Court Decisions.
BY decision rendered yesterday
the Territorial Supreme Court hold
that Section 1898 of the Revised Law
is not unconstitutional and does no
impair the obligation of contract b,
requiring plaintiff to pay the cost
when judgment recovered by hin
in the District Court is reduced one
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1909-05-18
Notes of the Courts.

A stipulation was filed yesterday AMI
approved by Judge De Bot by which
the heirs of the late August Dreier
agree that the sum of s14,65O, paid by
the United States as the condemnation
price of the lots at Kalia, Waikiki,
be turned over to Attorneys Thompson
s. Clemens for distribution. The doe
ument bears the signatures of Emma
Dreier Markham, Adele Dreier, F. A
Schaefer, executor. trustee and guard
ian; NJ. f. Prosser, attorney for Mrs
Emma Dreier; w. A. Kinney, guard
ian ad Item OF Emile Dreier, and
Cecil Brown. The check for $14,650
was released by Clerk Murphy of the
United States Court, yesterday, and
the case affecting the condemnation of
| the Waikiki land for the use OF the
Federal Government was brought to
| a final conclusion.
A deficiency judgment of $780,. was
/ signed by Judge Robinson yesterday
| in The proceedings for foreclosure
of mortgage brought by Cecil Brown
and F. A. Schaefef~ against Eslinor
White Langton. The return and ac-
count of sale of James Morgan, the
| commissioner appointed to sell lease
| hold for the satisfaction of the orig
| inai judgment, was approved, the
| lease going for the sum of $780, The
| judgment returned yesterday author
| ICES execution for the amount of the
| deficiency.
| A number of checks were paid out
| yesterday by Clerk Murphy of the
| United States District Court, and were
as follows: Joseph o. Carter ct al,
| $4,000; Elizabeth K. Pratt. 500; F.
| Nakafugi, $500: Mutual Telephone Co.,
| 1925; Yukuta, $15e; Nakamura. $500;
| Wong Hung Wah, $780,; Haramoto
$3.50; Yoshida, $500; Goo Ping, $500;
| Nakagawa, 500; Yamada, $500; Yama-
| mura, $1,000; NJ. Tabara, $3.50; Chong
/ Chung and Lai Sci, $500; S. Q. Fugita
| $3.50: Bank of Hawaii, $3.50; K. Mai
koko, $500: J. A. Magoon, 1880; Ha-
waiian Electric Co, 1920; First Ma
tional Bank, $4,000; Seely /. Shaw, SO,
AIS; Emma w. Dreier ct all, $14.65o.
There were dainty little rivulet;
tricl<ling down the walls of the ven
| cradle Judiciary building yesterday
Aliielani Hale was in grieyous need o
an appropriation to make it habit
, able, but the last Legislature coul,
! NOT see its way clear to provide an.
money for the rehabilitation of tn
) structure. Judge Whitney's courtroom
{ looked as though it might be stra
: portion of a Waikiki duck pond, an,
{. there were large, gaping holes in tn
/ plaster of the hallway-an the resul
i of the slight activity of Jupiter Plu
: vins in the early morning hours. |
is planned to have a supply of UNI
a brellas ready in the future for cour
!. attendants and jurors.
The commercial. (Union City, Tenn.) 190?-193?, 1909-03-26
Where Was the Deacon?

Deacon Jones, the great man of lit,
tie village of Massachusetts,, whose out.
ward piety was of the vociferous or.
der, but whose charity toward his fellow
men was not as Astounding as it might
have been, was dangerously i'll, and his
brother deacons, impressed with the
custom of issuing bulletins from the
sick rooms of prominent individuals,
decided to follow the fashion, with the
following results:
IS p. m.-Deacon Jones is in Sc
rious condition. y
81 p. m.-Deacon Jones has rallied
slightly"
80 p. m.-Deacon Jones has suf-
fered relapse"
IL p. m.-Deacon Jones has depart
ed for heaven.
Thus the bulletins read at midnight;
but early in the morning some unregen-
crate mortal who did not love the dea-
con, evidently passed that way, for the
light of new day showed curious
townspeople the later report:
Heaven, a. m.-Great consterna-
ton here Deacon Jones has not ar
rived w oman's Home Companion.
The commercial. (Union City, Tenn.) 190?-193?, 1909-03-26
christopher Columbus.

Christopher Columbus, according to
The Sphere, was born in Genoa in 1447
and went to sea when he was IA. Before
he was 80 he conceived the idea of reach
ing India by starting westward. Great
good fortune attended his famous voy-
age, begun on Aug. 8, 1882, when he
set sail in small ship, the Santa Maria,
with so men, attended with two little
caravels, to reach the West Indies. In
the following September he made sec
ond voyage to the West Indies; third
in 1883 resulted in the discovery of the
South American mainland and his last
voyage (1502-04) was to the Gulf of
Mexico.
He had hard life, and died at the
age of SO at Valladolid. He had two
brothers, who assisted him, and two
sons, one Of whom wrote his life. AL
though buried at Valladolid, his re-
mains were transferred in 1913 to Sc
vile, and in 1886 to Santo Domingo, in
Hispaniola. In 1896 they are said to
have been transferred to the cathedral
in Havana, but Santo Domingo still
claims the honor of sheltering them.
It's doubtful if any of the portraits of
Columbus are really authentic. He is
said to have had figure that was above
the medium height, and countenance
long and imposing.
The commercial. (Union City, Tenn.) 190?-193?, 1909-03-26
Speaker Cannon.


When Speaker Cannon announced the
appointment OF Representative Fitzger-
aid, of New York, as a member of the
Committee on Rules he was Missed from
the galleries. Hewas Kissed again when
he announced the names of Broussard,
of New Orleans, and Harrison, of New
York, as members of the Ways and
Means Committee. These three were
among the twenty-five Democrats who
voted with the Cannon forces and against
their fellow Democrats on the PROPOSE
ton to revise the rules. Both Cannon
and Cannonism have won out, but the
former realizes that he is by no means
popular idol with either Republicans
or Democrats. Speaker Cannon is some
times referred to as an able man. There
are ADLER men in the House whose
names are scarcely known. Cannon has
been in the House for almost a genera
ton. He is familiar with all the arts
and tricks and methods parliamentary
and legislative procedure, but this does
not make great man.
He is thus fairly measured by the
Springfield Republican: Cannon and
Cannonism are two different things. If
Mr.. Reed were still Speaker of the
House, there would be no instruction,
even with the same rules in force, be-
cause Mr.. Reed was intellectually and
morally in the class of great men. Mr..
Cannon is personally man of such
commonplace abilities that he had to
serve as a Congressman thirty years be-
fore he could attain the Speakership.
His career in the House began as far
back as 1873 He was never seriously
considered for the leadership of the
House in the days of Reed and McKin-
ley, although they became members
four years later than Mr. Cannon did.
Even when Mr.. Reed retired, so weak
and inconsequential person as the late
Mr.. Henderson, of Iowa, was able to
snatch the Speakership out of the grasp
of the member from Danville. Long
service and the requirement of the ut
most familiarity with the details of leg
islation and government, however, final
" carried Mr.. Cannon to the top, in
spite of his ordinary intellectual equip
ment and the notorious vulgarity of his
character. A personality of this sort
undoubtedly explains, in part, the fail
ure of the man, in his old age, to COM
mand an undivided following and the
unanimous Endorsement of his party
colleagues"
Cannon is narrow, vulgar, small
minded man to whom long service and
large experience have given an assur-
ance and confidence not tempered by
modesty or tolerance. He boosted OF
being standpatter, and agreed to some
measure of tariff reform only through
fear of the White House and other in
fiuences which might have prevented
his election as Speaker. He is not an
honest tariff reformer and there would
be no tariff reform if he had his way in
the matter. American.
The commercial. (Union City, Tenn.) 190?-193?, 1909-03-26
Then He Landed.

Lima Cavalieri, the beautiful Roman
prima donna, said recently of her
beauty parlor," in New York:
Beauty is woman's most important
attribute. She who increases beauty is
woman's greatest benefactor Hus-
bands, brothers, even fathers, in their
inmost hearts, beauty is the thing they
desire most to see in their feminine rela-
tions."
She laughed.
Only the other day. she said, "a
gray, fat old gentleman entered news
paper Office and said:
p" Are you the managing editor?'
+" Yes was the reply.
T" / suppose that on you, then,
said the visitor, rests the responsibility
for this mornings reference to my
daughter Patty as fatty. Take that!' y
The commercial. (Union City, Tenn.) 190?-193?, 1909-03-26
The Passing of the Sport.

l
The poor gambler is having hard lines
all over the country. Driven from the
metropolitan tracks of the East, from
Tennessee, Illinois, Indiana, California,
and Louisiana, beaten back and back,
he found at last down in Texas what he
considered the wall of his defense.
Kentucky, we may state in Passing,
will outlaw him at the next session OF
the legislature. But Texas, even Tex
as, is now after him, and when Texas
fully realizes what he is, what he stands
for and does to every community he
hooks his tentacles into,N Texas, too,
will give him a right swift kick that
will put him out of business forever
down in that empire of a State. The
poor sport is looking now towards Mex
leo and Cuba and Canada and South
America. He hopes in those faraway
lands to secure permanency of toler-
ance which will guarantee to him the
mobile privilege of improving the thor
oughbred.
AS matter of fact, it has been slow
ly but surely learned that gambling es-
adjustments, whether race tracks, buck
bishops, faro rooms or whatsoever else
of kind, are not only not needed for the
betterment of a community or the en-
tertainment of the masses, but should
be condemned. Very few cities permit
gambling; none, in fact, so far as we
know, openly. Yet this condition is a
thing of the last few years. Within ten
or twenty years great games were run
ming wide open in New York, Balti-
more, Philadelphia, Washington, Chi
cago, Cincinnati, New Orleans, San
Francisco; in practically every city of
any consequence in the country. Mem
phis had scores of them. Some were
run elandestinely, but nearly all were
of the wide-open class. The laws were
on the books, but public sentiment had
not grown so strong and emphatic as to
command their enforcement. The vi
cious element that these resorts brought
about themselves were probably respon-
sible for the change. Object lessons of
the demoralizing effect upon men of all
ages and classes, wrecked livesan ruin
ed homes, all had their eventual effect
To-day in no one of the cities named
can there be found an open game; and
only few very carefully screened ones.
That men must gamble is not true.
Men may match their wits in legitimate
speculation, but they are never bettered
by the introduction of lawless ele-
ment, with devices and percentages
which rob and demoralize. The trend
has been in response to spirit of moral
reform. Driving the gambling crooks
from Memphis did not impair the city s
wealth or prosperity. The same may
be said of all the others. No citizen,
true to his city's best interests, would
have the old order restored. We might
go further ahead and make conditions
better. Memphis News-Scimitar.
The commercial. (Union City, Tenn.) 190?-193?, 1909-03-26
Our Bob Fares Well.

Washington, D. c., March 22.-Sen-
ator Taylor fares exceedingly well in the
distributiop of committee assignments
for the New Congress, announced to-
day. He gets on the Committee on
Public Buildings and Grounds and on
Postofices and Post Roads. two of the
best committees Of the Senate.
Senator Frazier already had excellent
assignments and these he retains.
The commercial. (Union City, Tenn.) 190?-193?, 1909-03-26
STATE or oHlo. cIrr OF rOLEDO. $.

LUCAS COUNTY
Frank j. Cheney makes oath that he is senior
partner of the firm of F. J. Cheney & Co.. doing
business in the City of Toledo, County and State
aforesaid and that said firm will pay the sum of
ONE HUNDRED DOLLARS for each and every
case of Catarrh that cannot be cured by the use
of Halls Catarrh Cure. FRANK ]. CHENEY.
Sworn to before me and subscribed in my pres
ence this 9Th day of December, A. ID. 1886.
A. W. GLEASON.
NSkAb-' Notary Public.
Halls catarrh Cure is taken internally. and
acts directly on the blood and muouais surfaces OF
the system. Send for testimonials free.
F. ]. CHENEY & Co.. Toledo. o.
Sold by all druggists, 7Sc.
Take Halls Family Pills for constipation.
The commercial. (Union City, Tenn.) 190?-193?, 1909-03-26
Thoughtful.

Another occasion when you don't say
all you think is when you get out Of bed
to answer the telephone call of the man
who hopes he hasn't disturbed you.
l-IndiananoliS News.
The commercial. (Union City, Tenn.) 190?-193?, 1909-03-26
OF Course.

Thine flies. -
What's the idea2"
II was just thinking that the Grover
Cleveland babies are grown up now and
the Togo pups are all old dogs"
The commercial. (Union City, Tenn.) 190?-193?, 1909-03-26

The Lyric, under management of
Frank Cox, has the best film and NOV
ing-picture service in the United States.
The Marion daily mirror. (Marion, Ohio) 1892-1912, 1909-08-12

Co. ID. o. N. G. met with a good at
tendance Wednesday evening and con-
sidered regular business, Followed by
drill.
The Marion County law and Order
league will hold an important meet
ing at the Presbyterian church, Fri
day evening at 1880 o'clock. Import
ant business will be considered.
The county commissioners today
viewed the Randall and Howlson tri-
county ditch in company with the
commissioners of Union and Delaware
counties.
A local organization known as the
builders exchange will held an impor-
tant meeting at the Masonic temple
Friday evening at 1880 O'Clock. A
large attendance Is desired.
A me ting of the members OF the
Tally Wt z club was held in the frat
ernlty plTlors at 8 o'clock last even
ing. No business of definite nature
was transactaed and an interesting
social session was the only feature.
II. C. Ring, who conducts n lumber
yard on Uncapher avenue. has made
some very nice improvements to his
establishment. Recently new PLAN
ing mill was installed and the plant
Is now equipped to work on n much
larger scale.
The Ladies' Aid Society of the Wes-
ley M. T.. church held a lawn fete
and social at the home of Mrs. Wolfe
on church street, Wednesday even
ing. There was a very large attend
ance. Ice Cream and waters were
served by the ladies and a neat sum
was raised for the benefit of their
work.
The Marion daily mirror. (Marion, Ohio) 1892-1912, 1909-08-12
Pathos and Humor.

The study OF the art Of putting
things Is TO be recommended to every
one who meditates plunge into print.
Even the writing of a death notice In
wolves a certain amount Of genius II
the author wishes to keep clear and
well defined the fragile line which lies
between the serious and the funny.
That this is true Is shown by certain
quotations from Leipzig paper glver
In Bishop John +. Hurst's life and
Literature In the Fatherland" Here
are few sentences extracted from
these obituary notices:
"Today death tore away from us for
the third time our only child"
"Last night at $50 the Lord took TO
himself during a visit to the grand.
parents our little daughter Antoine OF
teething."
The last speaks better than It knew.
Here died Marie Wiegel, who was
mother and seamstress of children
two"