Honolulu star-bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1912-2010, 1913-06-25
ATTYS. THAYER AND WEAVER
CONSTRUE LAW DIFFERENTLY
TREASURER MCCARTHY
NOW DOES NOT KNOW
WHEN TAXES ARE DUE
License Renewal Question In
terestS Entire Islands and
Large Sum of Money
Is Involved


written by Attorney General w. w
Thayer upon the construction of ;
small statute upon which hundreds o
thousands of dollars In Hawaii turn,
L. Weaver, first deputy city and count,
attorney, submitted an opinion thil
morning to Col. C. ]. Mccarthy, cit,
and county treasurer, which is dia
metpicafly opposite to the one inditeC
by Attorney Thayer for Territoria
Treasurer Conkling.
According to the opinion of Mr.
Weaver only the taxes which became
delinquent May Is need be paid be
fore license can be issued to an ap
plicant, while in the judgment of Mr.
Thayer the entire taxes for the year,
the last installment OF which will not
be delinquent until November 10, must
be paid before license can be re
newed.
Every bank in the county. as well
as the plantations, have been
waiting for Mr. Weaver's opinion with
keen interest, for upon 1t something
like $4,000 turns on Oahu alone, 1t is
said. Treasurers Of other counties
have utewiss haen waiting for tbe
opinion and a wireless has been sent
to the treasurer OF Hawaii county Civ
ing the substance OF Mr.. Weavers
conclusions II is expected that Ha.
wan a' nus.. -" - - as.,.ss usssoS ,.s,s,,.s =
renuef -, : uselsio. on sns sa,ne poinss.
ne Opinions 2. Doen MT; mayer anu
Mr. weaver cahea TOT tne constluc-
tion OF 2 small statute reialing 20 tne
issuance OF licenses, "a Wnlcn y ~
said that a county treasurer is not te
issue license until the applicant
shows certificate that all taxes which
are due have been paid. The din,
Guilty springs from the question OF
what Interpretation the legislature
wished 70 be<pIaced Oh the words "aif
taxes due
In the opinion OF Mr.. Thayer 1t IS
held that until the applicant has pait
both installments. the taxes for the
entire year, license cannot be is
sued to him. This, Of course. means
that the applicant is not only obliged
to pay the taxes due and delinquent
May Is, but also those which are not
delinQuent until November Is.
Construction Of Phrase.
Differing from this is the opinion
Of Mr.. Weaver He holds that the
Interpretation Of the phrase "all
taxes due" Is meant to be taken in
the sense that they are not delinquent
and that the county treasurer, upon
being shown a certificate that the
applicant has paid his May Is taxes.
is authorized to issue a license to-
him, July /, which Is the opening OF
the fiscal year.
Both of the attorneys have founC
some basis for the opinion In the
coe Of Keola VS.. Maui Auto company
Mr.. Thayer largely resting his opinion
on it. while Mr.. Weaver distinguishes
IL from the facts presented in tht
present situation. In that case the
supreme court held that all takes for
q certain year are due in the month
OF January of the year next follow
Ing.
Il lis here that the two lawyers
meet head on, the attorney general
holding that it is conclusive of the
point, while Mr.. Weaver distinguishes
Il and declares that when its was de-
6. 1911-the present sta
ute under Interpretation was not q
aw.
Opinion Of Thayer.
Says Mr.. Thayer in his opinion on
he point:
.sThe supreme court. in the case Of
zeola versus the Maui Auto Com
/ certain year are due in the month