Advertiser Publishing Co. v. Fase

OPINION OF THE COURT BY

STAINBACK, J.

This is an appeal by the defendant, Earl W. Fase, tax commissioner and tax collector for the Territory of Hawaii, from the judgment in the circuit court entered in favor of plaintiff and against the defendant in an action brought by the Advertiser Publishing Company, Limited, plaintiff-appellee, in the circuit court of the first circuit, on a payment of general excise taxes made under protest to the tax collector on August 17, 1954. The case involves the general excise tax rate applicable to plaintiffappellee’s advertising revenues, that is, whether the…