The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1909-06-04
DELAY CAUSE
OF DISMISSAL

rmm wednesday Adtofiiferl
The Territorial supreme Coufi band
sd down a decision yesterday diminishing
the appeal ~ The defendants fof wani
Of prosecution boz che case Of Khhope
wal Kalaapa. Sarah %. Jacobs Emma
K. Kaupalolo. samuel Kaaimeku, ana
William Kaaimoku Mlcka Kaalmoku,
MARY K Kaaimoku and Dora H. IA
aimoku, minors by their guardian. Nd.
mund II Hart against J. D. Kekipi. The
decision states;
"Thc plaintiffs move 10 dismiss the
defendants appeal for want of proseou.
tion. The appeal was taken November
9, 1905, the appeal bond filed November
~. An affidavit of the Circuit Court
clerk was filed with the motion allcg
ing that no request or order for a tran
script had been made The defendant
filed an affidavit of the stenographer
that shortly after the case was tried
one of the defendant Is attorneys asked
for an estimate of the cost Of the tran
script which he Informed him would be
about S25, 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 stenographer might go
TO him about It. but TO the best of
the stenographer 5 memory did not re
quest him TO do 50. At the time set
for hearing the motion the defendant 4
attorney filed the transcript, Per
euriam. 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 peees
saTy papers.
f. A. Douthitt represented the plain
tiffs and NJ. i. Prosser the defendants
Territory Sustained.
Attorney General Hemenway's con
tentions were sustained by Circuit
Judge Robinson yesterday in a decision
on the point raised in connection with
the inheritance tax on stock of +. o
Hall g. 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 will of 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 jurisdic
tion of the Territory when the owner
of them resided abroad and that, as Q
logical consequence, the Territory die
not have the power TO levy the inheri
tance tax, in this case amounting Il
approximately $500 on the 100000 o.
the stock of the local corporation.
Attorney General Hemenway dissent
ed emphatically from this view and hi
brief cited number of authorities tha
tended to sustain the position of thu
Territory in the contention that thu
100000 Of stock that is included il
the Mary Dame Hall estate is "prop
erty within the Territory" for the pur
poses of inheritance taxation.
The court IS opinion is based malnl!
on a decision in New Jersey cast
which dealt with similar question ant
held that stock in local corporation
was property within the taxable juris
diction of the state without regard t
the residence of the owner.
The attorneys for the ancillary ad
mnistrator will take an appeal to tn
Supreme Court of the Territory and
is possible that they will carry the cas-
to the Supreme Court of the Unite
States should an adverse decision b
rendered against them.
orders Hack Restored.
Judge De Bolt rendered an opinion
yesterday, giving judgment for tn
plaintiff in the replevin case of Jenni
c. Bell against Katsuki Masaji for tn
restitution of hack No. 81 or the alter
native of the payment of $3.50 and cost
of the action.
Mrs. Bell was the owner of the hac'
and employed Japanese named Kon'
shi to drive it for her, allowing a
compensation one-third of the proceeds
In June. 1905, the Japanese and til