STEWARTS' PHARMACIES, LIMITED v. FASE

Nos. 4040 AND 4041.

43 Haw. 166 (1959)

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

Supreme Court of Hawaii.

Decided March 10, 1959.


Attorney(s) appearing for the Case

Frank D. Padgett (Robertson, Castle & Anthony) for the petition.

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


Per Curiam.

Petition for rehearing is denied. The basis of our decision is that the Compensating Tax Law is a law designed to cause interstate commerce to bear its fair share of the cost of local government in a manner that is not discriminatory of such commerce but "actually puts that commerce upon a plane of equality with local trade in local taxation." Source B merchandise competes with source A merchandise. The law places both on an equal plane with reference...

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