Minister of Finance v. Castle

Opinion op the Court, by

Bickerton, J.

The question raised by the papers in this matter is the amount of stamp duty required upon a certain lease made by Benjamin F. Dillingham to W. R. Castle, dated 10th day of December, 1889, of certain premises in the District of Ewa, Isl- and of Oahu, W. R. Castle claiming that the amount of stamp duty required upon such lease is only five dollars, which stamp has been placed on the said lease, the lease setting forth that in no case shall the rent be less than five thousand dollars per annum, which is the only fixed rent named therein; whereas the Minister…