McBryde v. Kala

Decision of

Judd, C.J.

This is an action to recover $116.25 paid in 1888 under protest, by the plaintiff to the defendant, as tax-collector of Koloa, Island of Kauai; and the plaintiff seeks to recover this sum as being the taxes on the amount of $15,513 owing the plaintiff by Theo. H. Davies & Co., of Honolulu. It appears that Theo. H. Davies & Co. made due return of their property to the tax assessor of Honolulu, without deducting the debt of $15,513, due from them to the plaintiff.

The Minister of Finance comes in for the defendant and demurs.

The first point to be considered is whether the…