Castle v. Luce
Hawaii Supreme Court
ON EXCEPTIONS- TO OVERRULING DEMURRER. The Plaintiffs alleged that the Haiku Sugar Company and the-Wailulcu Sugar Company were incorporated under the general law, and paid in full on the island of Maui all the taxes assessable to said corporations upon their real and personal property for the year 1877, and that thereafter, on November 30, 1877, the plaintiffs, who were owners of shares of stock in said corporations, respectively, were assessed upon the same as personal…
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ON EXCEPTIONS- TO OVERRULING DEMURRER. The Plaintiffs alleged that the Haiku Sugar Company and the-Wailulcu Sugar Company were incorporated under the general law, and paid in full on the island of Maui all the taxes assessable to said corporations upon their real and personal property for the year 1877, and that thereafter, on November 30, 1877, the plaintiffs, who were owners of shares of stock in said corporations, respectively, were assessed upon the same as personal property the sum of §662.50, which sum they paid to the defendant under protest. The defendant demurred to' the complaint.…
1Opinion of the Court
Opinion: of.the- Court by
Habéis, C. J.
The plaintiffs make-known that they are tbe owners of five and two-thirds shares of the Haiku Sugar Company, a corporation created under the general laws for the establishment of corporations in this country, and doing business as planters and manufacturers of sugar on the island of Maui, and likewise of certain other shares in the Wailuku Sugar Company, doing business as above set forth, on the island of Maui.
It is averred that said two companies have been assessed all the taxes assessable by law on their real and personal property on the island of Maui,…
Also in this document: Per curiam.
2Cases cited3 opinions
- Nelson J. Elliott v. Samuel SwartwoutSupreme Court of the United States · 1836
- Coite v. Society for SavingsSupreme Court of Connecticut · 1864
- Company for Erecting & Supporting a Toll-Bridge from New Haven to East Haven v. OsbornSupreme Court of Connecticut · 1868
3Cited by2 opinions
- Seattle Brewing & Malting Co. v. CampbellHawaii Supreme Court · 1906
- Reed v. GarfieldAppellate Court of Illinois · 1884