McCaw and Keating v. Moore, Judge

OPINION OF THE COURT BY

LE BARON, J.

The petitioners brought an action in the circuit court of the Territory against the tax commissioner of the Territory to recover excise taxes paid under protest. They predicate that action on the ground that the pertinent territorial tax statute (R. L. H. 1945, § 5455-D) is unconstitutional. The action is at issue in the circuit court on the tax commissioner’s answer and counterclaim and on the petitioners’ replication thereto. After issue had been so joined by the parties, the petitioners made application in the circuit court to stay proceedings pending…