In Re the Appeal of Yerian

This is an appeal from a decision of the tax appeal court taken pursuant to the provisions of R. L. H. 1935, § 1950, as amended by Haw. Laws 1939, Act 208, Ser. A-33, § 12. It involves the constitutionality of an assessment levied by the tax commissioner, pursuant to the provisions of the “Hawaii Unemployment Relief and Welfare Act,” 1 hereinafter referred to as the “Hawaii Welfare Act,” upon the compensation received by Leo L. Yerian, Esquire, for the month of December, 1939, for services performed by him entirely within the Territory as the district manager of the Home Owners’ Loan…