STEWARTS' PHARMACIES v. TAX COM'R FASE

Nos. 4040 AND 4041.

43 Haw. 131 (1959)

STEWARTS' PHARMACIES, LIMITED v. EARL W. FASE, TAX COMMISSIONER, TERRITORY OF HAWAII.

Supreme Court of Hawaii.

Decided February 11, 1959.


Attorney(s) appearing for the Case

Frank D. Padgett (Robertson, Castle & Anthony with him on the briefs) for Taxpayer Stewarts' Pharmacies, Ltd.

Rhoda V. Lewis, Deputy Attorney General, Territory of Hawaii (also on the brief), for Tax Commissioner Earl W. Fase.

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


OPINION OF THE COURT BY MARUMOTO, J.

We have before us two submissions on agreed facts by the same parties involving a single question of law as to whether the Compensating Tax Law, R.L.H. 1955, Ch. 118, is valid under the commerce clause of the Constitution of the United States.

The parties have agreed to the following facts:

1. Taxpayer is a retailer licensed under the General Excise Tax Law, R.L.H. 1955...

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