Brodhead v. Borthwick

OPINION OP

LE BARON, J.

(Concurring in part and dissenting in part.)

The defendant in error, hereinafter referred to as the taxpayer, under protest paid two privilege taxes to the Territory of Hawaii, pursuant to the “General Excise Tax Law” popularly known as the “Gross Income Tax Act.” (Act 141, S. L. 1935, as amended, now §§ 5441-5482, R. L. H. 1945.) One tax was levied and collected by the plaintiff in error, hereinafter referred to as the tax commissioner, upon the taxpayer’s gross proceeds of or gross income derived from sales, made for the use and consumption of various federal…