Holt v. Wong Kwai

OPINION OF THE COURT BY

FREAR, C.J.

These cases inyolve the same question, namely, whether separate actions may be brought for income and property taxes respectively for the same year.

In the Wong Kwai case the collector brought an action in the district court of Honolulu for the income tax assessed against the defendant in the year 1901 and shortly afterwards an action for the property taxes assessed in 1901 and 1902. After judgment was rendered for the collector in the first. *14action, it was orally pleaded in bar of the second action on the theory that there was but one cause of action, which…