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KITAGAWA v. SHIPMAN

Nos. 6454, 6455.

54 F.2d 313 (1931)

KITAGAWA v. SHIPMAN, County Treasurer, et al. MANA TRANSP. CO., Limited, v. SAME.

Circuit Court of Appeals, Ninth Circuit.

December 7, 1931.

Attorney(s) appearing for the Case

Leon B. Brown, of Los Angeles, Cal., and Carl S. Carlsmith, C.W. Carlsmith, and M. L. Carlsmith, all of Hilo, Hawaii, for appellants.

H.R. Hewitt, Atty. Gen., C. Nils Tavares and E. R. McGhee, Deputy Attys. Gen., and W. H. Beers, Co. Atty., and Deputy Atty. Gen., of Hilo, Hawaii, for appellees.

Before WILBUR and SAWTELLE, Circuit Judges, and JAMES, District Judge.

WILBUR, Circuit Judge.

These cases were consolidated by stipulation. Both involve the validity of a tax upon automobiles. It is claimed that the act of the Legislature of Hawaii imposing a tax upon automobiles by weight, in lieu of all other taxes (section 1306 of the Revised Laws of Hawaii, 1925, as amended by Act 180 of the Session Laws of Hawaii, 1925, and by Acts 33, 172, and 246 of the Session Laws of Hawaii, 1927), is in violation of the limitations of amendment...

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