Hawaiian Trust Co. v. Smith

OPINION OP THE COURT BY

PERRY, C. J.

Tliis case relates to the inheritance tax statute of Hawaii and the application thereto of the treaty of March 2, 1899, between the United States and Great Britain.

William Woon, a native and citizen of Canada, died in Honolulu on November 20, 1927, leaving both real and personal property situate within the Territory of Hawaii. The Hawaiian Trust Company, Limited, is the duly appointed, qualified and acting executor of the will of the decedent. Woon bequeathed and devised his property to two nephews, two nieces, one grandnephew and one grandniece, all of whom…