The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1909-06-02
DELAY CAUSE
Of DISMISSAL
Supreme Court Holds Appeal
Was Not Diligently
Prosecuted.

The Territorial Supreme Court hand
ed down decision yesterday dismissing
the appeal of the defendants for want
of prosecution in the case of Kahope-
wal, Kalaapa, Sarah o. Jacobs, Emma
K. Kaupalolo. Samuel Kaaimokn, and
William Kaaimoku, Mileka Kaaimoku,
Mary K Kaaimoku and Dora K. Ia.
aimoku, minors, by their guardian, Ed
mund Fl. Hart against J. E. Kekipi. The
decision states:
''The plaintiffs move to dismiss the
defendant S appeal for want of prosecu.
ton. The appeal was taken November
9, 1908, the appeal bond fled November
II An affidavit of the Circuit Court
clerk was filed with the motion, alleg
ing that no request or order for tran.
script had been made. The defendant
fled an affidavit of the stenographer
that shortly after the case was tried
one Of the defendant S attorneys asked
for an estimate of the cost of the tran
script which he informed him would be
about SO, that in the latter part OF
January he sent to the attorney an
order to be signed by the presiding
judge and the attorney replied that
Judge Robinson was, the one to sign
it and that the stenograpfer might go
to him about it, but to the best Of
the stenographer s memory did not re.
guest him to do so. At the time set
for hearing the motion the defendant 3
attorney filed the transcript. Per
curtain. The motion is granted. Under
rule one the appeal is dismissed There
are no papers filed here excepting the
transcript which is ordered to be struck
from the files. No excuse is presented
for the six months delay in preparing
the transcript or fling the other neees-
sary papers.
E. A Douthitt represented the plain
tiffs and NJ. F. Prosser the defendants.
Territory Sustained.
Attorney General Hemenway's con-
tentions were sustained by Circuit
Judge Robinson yesterday in decision
on the point raised in connection with
the Inheritance tax on stock of E. o.
Hall & Son, Ltd, 100000 of which
is among the assets of the estate left
by the late Mary Dame Hall, who died
abroad
The ancillary administrator of the
estate Of Mrs. Hall is represented by
Attorneys Holmes, Stanley and Olson,
and the question raised was whether
stocks in local corporation, disposed
of by the viii of a nonresident, can
be taxed under the inheritance laws OF
the Territory.
The case was submitted on briefs, the
contention of the attorneys being that
the shares of stock could not be con.
sidered as property within the Jurlsdlc-
ton of the Territory when the owner
of them resided abroad and that, as
logical consequence, the Territory did
not have the power to levy the inheri-
lance tax. in this case amounting to
approximately $500 on the 100000 OF
the stock of the local corporation.
Attorney General Hemenway dissent
ed emphatically from this view and his
brief cited number of authorities that
tended to sustain the position of the
Territory in the contention that the
$500. 900 of stock that is included IN
the Mary Dame Hall estate is ''prop-
erty within the Territory for the pur'
poses of inheritance taxation.
The court IS opinion is based mainly
on a decision in a New Jersey case
which dealt with a similar question and
held that stock in local corporation
was property within the taxable juris-
diction of the state without regard to
the residence of the owner.
The attorneys for the ancillaTy ad-
ministrator viii take an appeal TO the
Supreme Court of the Territory and It
is possible that they viii carry the case
to the Supreme Court of the United
States should an adverse decision be
rendered against them.
Orders Hack Restored