Apokaa Sugar Co. v. Wilder

DISSENTING OPINION OP

PERRY, J.

Act '33 of the Laws of 1909, approved by the governor on March 22 of that year, provided, for the first time in the history of Hawaii, for the imposition of a special tax on incomes, ever since known as the conservation tax, to be 'used, three-fourths for the encouragement of immigration and one-fourth for the development, conservation., improvement and utilization of the natural resources of the Territory. The first and second sections directed that, in addition to the tax of two per cent. *578authorized by an earlier statute to be levied and collected upon incomes…