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RE TAXES, PAC. REFINERS, LTD.

NO. 3057.

41 Haw. 615 (1957)

IN RE TAXES, PACIFIC REFINERS, LIMITED.

Supreme Court of Hawaii.

Decided March 29, 1957.

Attorney(s) appearing for the Case

Rhoda V. Lewis, Deputy Attorney General (also on the briefs), for Tax Commissioner, appellant.

Richard E. Stifel (Anderson, Wrenn & Jenks with him on the brief) for Pacific Refiners, Limited, appellee.

RICE, C.J., STAINBACK AND MARUMOTO, JJ.

OPINION OF THE COURT BY MARUMOTO, J.

This is an appeal by the tax commissioner of the Territory of Hawaii, hereinafter referred to as the commissioner, from the decision of the tax appeal court in favor of Pacific Refiners, Limited, hereinafter referred to as the taxpayer. The question at issue is the tax rate or rates to be applied under the general excise tax law to certain sales made in January and February 1953 by the...

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