Stewarts' Pharmacies, Ltd. v. Fase

OPINION OF THE COURT BY

MARUMOTO, J.

We have before us two submissions on agreed facts by the same parties involving a single question of law as to whether the Compensating Tax Law, R.L.H. 1955, Ch. 118, is valid under the commerce clause of the Constitution of the United States.

*132The parties have agreed to the following facts:

1. Taxpayer is a retailer licensed under the General Excise Tax Law, R.L.H. 1955, Ch. 117. It owns and operates in Honolulu a number of stores at which it sells drugs and other merchandise to consumers. It obtains the merchandise which it sells from four sources, namely:

A.…