BAILEY'S BAKERY v. BORTHWICK, TAX COM'R

No. 2639.

38 Haw. 16 (1948)

BAILEY'S BAKERY, LTD. v. WILLIAM BORTHWICK, TAX COMMISSIONER OF THE TERRITORY OF HAWAII.

Supreme Court of Hawai`i..

Argued October 31, 1947.

Decided February 19, 1948.


Attorney(s) appearing for the Case

R.W. Loomis, Deputy Attorney General (also on the briefs), for plaintiff in error.

S. Kashiwa (also on the brief) for defendant in error.

KEMP, C.J., PETERS AND LE BARON, JJ.


OPINION OF THE COURT BY PETERS, J.

This is an action brought pursuant to the provisions of Revised Laws of Hawaii 1945, section 1575, by an employing unit to recover unemployment contributions assessed against it under the Hawaii unemployment compensation law and paid by it under protest. The contributions assessed cover the period from January 1, 1937 to September 30, 1944, and have relation to contributions required to be...

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