The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1913-05-27
SUPREME COURT TO
PASS upon NEW LAW
From Saturday Advertiser.

An effort is being made to have the
supreme court pass, as soon as possible,
on the question raised as to the proper
rate on the conservation or special in.
come tax. Briefs on the Apoka Sugar
Company test case will be filed early
Monday morning and hearing before
the supreme court has been set for two
O'Clock Monday afternoon.
Attorney General Thayer was busily
engaged yesterday in the preparation
of the brief which he is to submit to
the supreme court, unfolding the con.
tention of the Territory that the legis.
lature in reducing the rate at its last
session did not intend to have this ap.
ply to the assessments which had al.
ready been made.
Another test case along this line has
been prepared on an agreed statement
OF facts between the contending par.
ties.
The suit is entitled "The Oahu Su.
gar Company, Limited VS.. Charles r.
Wilder, assessor, submission under sec
tons 174S-175l, Revised Laws of Ha.
wall. -
the corporation and the Territory are:
that there exists between the two par.
ties n real controversy that the oahu
Sugar Company is a corporation and
Charles T. Wilder is the assessor for
the first taxation division; that the
corporation made full return, verified
by oath, in January, 1913; that there
was assessed and levied on the net
profit or income of the corporation for
the year ending December 81, 1912, n
tax, at two per cent, amounting to
$lS,s43, this tax being for the purpose
of promoting the conservation and de.
velopment of the natural resources Of
the Territory through immigration and
other means.
Further, the statement on agreed
facts show that this particular assess.
ment was made in accordance with law,
unless the amount of the said tax was
affected by the provisions of Act 1914
of the session laws of 1913, approved
April 30, 1913.
On May 10, 1913, the Oahu Sugar
Company, on demand of Tax Assessor
Wilder, and to prevent the penalty pro.
vided by law for delinquent taxes, paid
" NhbtI int HIoJ INSTRUMENT, UT OHe-
half, of the conservation tax, or
s942l.50 under protest. The company
therefore demands from Assessor vii.
der one.half of this amount or $4710.75,
on the ground that it was illegally lie.
We'd and exacted and asks the supreme
court to give Judgment against the tax
assessor and in favor of the company
for said amount.
The whole question, in a nutshell,
submitted to the supreme court for de.
csion is whether Act 33 of the laws
of 1909 as amended by Act 147 of 1911,
has been notified by Act 1854 passed by
the legislature this year, so that the
rate of the conservation tax payable in
1913 is one per cent. instead of two
per cent, upon the net profit or income
of the corporation derived during the
taxation period ending December 81,
1912.
The total tax, under the special in
come law, assessed against the Oahu
Sugar Company for the year 1913 was
payable in two instruments,
$9412.50 on or before May 10 and
s942l.45 on or before November 10,
1913. This shows that the net profits
or income of the company during 1912
to S942.150.
The law firm of Thompson. Wilder,
Watson & Lymer represents the Oahu
Sugar Company, while Attorney Gen
eral w. W. Thayer will appear for the
Territory.