BRODHEAD v. BORTHWICK

No. 11688.

174 F.2d 21 (1949)

BRODHEAD v. BORTHWICK.

United States Court of Appeals Ninth Circuit.

April 11, 1949.


Attorney(s) appearing for the Case

Urban E. Wild and Milton Cades, of Honolulu, T. H. (Smith, Wild, Beebe & Cades, of Honolulu, T. H., of counsel), for appellant.

Walter D. Ackerman, Jr., Atty. Gen., Territory of Hawaii, and Rhoda V. Lewis, Asst. Atty. Gen., Honolulu, T. H., for appellee.

Before DENMAN, Chief Judge, ORR, Circuit Judge, and BLACK, District Judge.


BLACK, District Judge.

This matter comes before this court upon the contention of the appellant that the Supreme Court of Hawaii, following extended litigation in the territorial courts, erred in upholding the constitutionality of what is referred to as the "General Excise Tax Law of Hawaii," Rev.Laws Hawaii 1945, § 5441 et seq., and in any event in upholding the collection of the instant excise taxes against appellant at the rate of 1½% instead of at most...

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