Hawaii Consolidated Railway, Ltd. v. Borthwick

This is a petition for a rehearing in the case reported at page 269, ante. All of the grounds alleged, except those hereinafter considered, in one form or another, seek to revive and reargue the same points heretofore considered. Counsel’s briefs and argument had our careful consideration and we are convinced that the case does not admit of a different conclusion.

One of the grounds of the petition is that the statement in our opinion of the taxpayer’s contentions is inaccurate. As we understood the submission the taxpayer and the tax commissioner were agreed that under the provisions of Act…