Castle v. Luce
Hawaii Supreme Court
Submission. Revenue laws are to be construed strictly. A tax on premiums of insurance companies for “policies issued during the year,” held to apply only to new policies, not to annual premiums on a life policy.
1Opinion of the Court
Opinion oe the Court, by
Judd, C. J.
The plaintiffs, as agents of the New England Mutual Life Insurance Company, claim to be refunded taxes paid under protest for 1884, being $68.39, a tax of 1 per cent, upon $6,839, amount of premiums received during the year by the said insurance company upon policies issued previous to the 1st day of July, 1883.
The statute by the authority of which the tax in question was levied is Sec. 17 of the Taxation Act of 1882 (Compiled Laws, p. 120). It reads as follows:
*322“All fire, marine and life insurance companies carrying on business in this Kingdom shall pay for…
2Cited by11 opinions
- In Re the Tax Appeal of Hawaiian Telephone Co.Hawaii Supreme Court · 1980
- Dalton v. City and County of HonoluluHawaii Supreme Court · 1969
- Apokaa Sugar Co. v. WilderHawaii Supreme Court · 1913
- Re Taxes, Haw'n Pineapple Co., Ltd.Hawaii Supreme Court · 1961
- In re Assessment of Taxes, C. Brewer & Co.Hawaii Supreme Court · 1903
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