HONOLULU RAPID TRANSIT CO. v. WILDER

No. 23.

211 U.S. 137 (1908)

HONOLULU RAPID TRANSIT AND LAND COMPANY v. WILDER, ASSESSOR.

Supreme Court of United States.

Decided November 16, 1908.


Attorney(s) appearing for the Case

Mr. David L. Withington and Mr. Aldis B. Browne, with whom Mr. Alexander Britton and Mr. William R. Castle were on the brief, for appellant.

Mr. Charles R. Hemenway, Attorney General of the Territory of Hawaii, with whom Mr. Mason F. Prosser was on the brief, for appellee.


MR. JUSTICE HOLMES delivered the opinion of the court.

This is an appeal from a judgment affirming a decision of the Tax Appeal Court and sustaining a tax upon the appellant. The appellant objected to the tax on the grounds that its franchise was derived from an act of Congress and therefore was exempt from taxation, and that its charter also exempted it in terms. These objections, taken below, were argued at length before...

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