Honolulu Star Bulletin, Ltd. v. Burns

OPINION OF THE COURT BY

WONG, CIRCUIT JUDGE.

Not only is the issue involved in this appeal — the determination of t'he general excise tax rate applicable to plaintiff-appellant’s (hereafter “plaintiff”) advertising revenues — identical with that in Advertiser Publishing Co. v. Fase, 43 Haw. 154 (1959), aff’d 279 F.2d 636 (9th Cir. 1960), but by stipulation of the parties, the facts in each of the consolidated cases now under appeal were essentially similar and parallel to the facts in the Advertiser case, and the entire record of that case reviewable by the trial court and this court.

In light…