Hawaiian Hotels, Ltd. v. Borthwick

OPINION OP THE COURT BY

COKE, C. J.

This cause is before us on a submission upon an agreed statement of facts entered into between the parties pursuant to section 3616, R. L. H. 1935. The Hawaiian Hotels, Limited, is referred to as the “taxpayer” and William Borthwick, the tax commissioner of the Territory, as the “commissioner.” The controversy arose over the tax assessment by the commissioner against the taxpayer on liquor sold by the taxpayer during the month of July, 1939. The tax was in the amount of |3833.12. Notice of the assessment was served on the taxpayer on August 21, 1939, and on…