Advertiser Publishing Company, Limited v. Earl W. Fase, Tax Commissioner and Tax Collector

HAMLIN, Circuit Judge.

Advertiser Publishing Company, Limited, appellant, instituted this action in the Circuit Court of the First Judicial Circuit of the Territory of Hawaii against appellee, the Tax Commissioner and Tax Collector of the Territory of Hawaii, to recover Territorial taxes which had been paid by appellant under protest. The tax years in question are 1952 and 1953. The Circuit Court rendered a decision in favor of appellant. This decision was reversed by the Supreme Court of the Territory of Hawaii and judgment entered in favor of appellee. Jurisdiction in the trial court was…