Hawaiian Trust Co. v. Smith

OPINION OE THE COURT BY

PARSONS, J.

This case is before us upon an agreed statement of facts submitted in conformity with the provisions of section 2371, R. L. 1925. In the statement the following facts, among others, appear. On February 25, 1929, the Hawaiian Trust Company, Limited, as executor of the will of Charles H. Atherton, deceased, hereinafter called the taxpayer, paid under protest, to E. S. Smith, collector of inheritance taxes, as treasurer of the Territory of Hawaii, hereinafter called the collector, the sum of $48,092.55, that amount having been assessed as an inheritance tax…