In re Taxes

OPINION OF THE COURT BY

CIRCUIT JUDGE KING.

Appellant Armstrong Perry was assessed a general excise tax under chapter 101, as amended, Revised Laws of *270Hawaii 1945. He was denied exemption on gross income received from commissions amounting to $3,989.35 for the months of October, November, and December, 1955, for services rendered to mainland manufacturers of tangible goods in obtaining local orders for their products. The excise tax imposed upon the appellant amounted to $187.20 calculated at the rate of 2%% on the $3,989.35 received by the taxpayer during the disputed period.

Appellant paid the…