In Re Taxes Maui Agricultural Co.

OPINION OP THE COURT BY

PETERS, J.

On January 1, 1934, a territorial statute existed (Sp. S. L. 1933, Act 9) levying an ad valorem tax upon all personal property within the Territory with certain exceptions and exemptions with which we are not at the present concerned.

The law required every person owning or having the possession, custody or control of personal property, at the taxation period when thereto requested by the assessor of the taxation division in which the same was situated, to file upon forms prescribed by the tax commissioner and in the manner required by such forms a return of…