W. C. Peacock & Co. v. Pratt
Court of Appeals for the Ninth Circuit
In Error to the District Court of the United States for the District of Hawaii. The appellants were the complainants in a bill in equity brought to enjoin the collection of an income tax authorized by the act of the Legislature of Hawaii Territory, known as Act No. 20, pp. 31-35, Sess.
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In Error to the District Court of the United States for the District of Hawaii. The appellants were the complainants in a bill in equity brought to enjoin the collection of an income tax authorized by the act of the Legislature of Hawaii Territory, known as Act No. 20, pp. 31-35, Sess. Laws 1901. The sections of the law which are involved in the discussion on the appeal are the following: “Section 1. From and after the first day of July, A. D. 1901, there shall be levied, assessed, collected and paid annually upon the gains, profits and income over and above one thousand dollars, derived by…
1Opinion of the CourtGilbert, Circuit Judge
The appellants, by their bill, seek to enjoin the enforcement of the income tax law of Hawaii, on the ground that it violates both the organic act of the territory and the Constitution of the United States, in that it contains illegal discriminations, fails to exempt the salaries of judges, and compels taxpayers to furnish evidence against themselves which may result in their criminal prosecution. The only restriction of the powers of the territorial Legislature contained in the organic act is the provision that the “legislative power of the territory shall extend to all rightful subjects of…
2Cases cited17 opinions
- Davidson v. New OrleansSupreme Court of the United States · 1878
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Taylor v. SecorSupreme Court of the United States · 1876
- Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
- Maynard v. HillSupreme Court of the United States · 1888
12 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Reed v. BjornsonSupreme Court of Minnesota · 1934
- Alaska Steamship Co. v. Mullaney, Commission of TaxationCourt of Appeals for the Ninth Circuit · 1950
- Alaska Pacific Fisheries v. Territory of AlaskaCourt of Appeals for the Ninth Circuit · 1916
- Smith v. United StatesDistrict Court, D. Hawaii · 1953
- In re CraigHawaii Supreme Court · 1911
14 more not listed; retrieve them via the Exa API.