HC&D Moving & Storage Co. v. Yamane

OPINION OF THE COURT BY

WIRTZ, J.

This appeal is taken from the consolidated judgment entered in five tax cases in the Circuit Court of the First Circuit. The State, pursuant to Chapter 117, Revised Laws of Hawaii 1955, as amended, levied and assessed general excise taxes at the rate of 3)4 % on the income (gross receipts) arising out of the transactions hereinafter described. Plaintiffs-appellants, claiming the assessment was unconstitutional, sued defendant-appellee, the State Tax Collector, for the refund of these taxes which were paid under protest. Except as below noted, the judgment was…