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ADVERTISER PUBLISHING COMPANY v. FASE

No. 16523.

279 F.2d 636 (1960)

ADVERTISER PUBLISHING COMPANY, Limited, Appellant, v. Earl W. FASE, Tax Commissioner and Tax Collector, Appellee.

United States Court of Appeals Ninth Circuit.

Rehearing Denied July 20, 1960.

Attorney(s) appearing for the Case

Milton Cades, Harold S. Wright, Smith, Wild, Beebe & Cades, Honolulu, Hawaii, for appellant.

Shiro Kashiwa, Atty. Gen., Nobuki Kamida, Deputy Atty. Gen., for appellee.

Before POPE, HAMLIN and KOELSCH, Circuit Judges.

HAMLIN, Circuit Judge.

Advertiser Publishing Company, Limited, appellant, instituted this action in the Circuit Court of the First Judicial Circuit of the Territory of Hawaii against appellee, the Tax Commissioner and Tax Collector of the Territory of Hawaii, to recover Territorial taxes which had been paid by appellant under protest. The tax years in question are 1952 and 1953. The Circuit Court rendered a decision in favor...

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