AMERICAN HAWAIIAN S. S. CO. v. FISHER

Civ. No. 4068.

82 F.Supp. 193 (1948)

AMERICAN HAWAIIAN S. S. CO. et al. v. FISHER et al.

United States District Court D. Oregon.

May 14 and June 16, 1948.


Attorney(s) appearing for the Case

Brobeck, Phleger & Harrison, Marion B. Plant, Robert E. Burns and Samuel L. Holmes, all of San Francisco, Cal., and Gunther F. Krause, of Portland, Or., for plaintiffs.

George Neuner, Atty. Gen., of Oregon, and Carlisle B. Roberts, Asst. Atty. Gen., of Oregon, for defendants.


McCOLLOCH, District Judge.

The State Tax Commission has never attempted to collect income taxes due from seamen by service of the Commission's warrants of distraint on seamen's employers. It was admitted at the argument that this could not be constitutionally done. It is difficult to see then how the employers can be made collectors for the Commission by a mere change in the wording of the statute. It would be withholding from the seamen's wages in both cases, contrary...

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