IN RE TAXES, HAWAIIAN PINEAPPLE COMPANY, LIMITED

No. 4110.

363 P.2d 990 (1961)

In re TAXES, HAWAIIAN PINEAPPLE COMPANY, LIMITED.

Supreme Court of Hawaii.

July 25, 1961.


Attorney(s) appearing for the Case

Shiro Kashiwa, Atty. Gen., and Nobuki Kamida, Deputy Atty. Gen., for appellant.

Marshall M. Goodsill, Jr., Honolulu (Anderson, Wrenn & Jenks, Honolulu, of counsel), for respondent.

TSUKIYAMA, C. J., CASSIDY and WIRTZ, JJ., and TASHIRO, Circuit Judge, assigned by reason of vacancy, and CROCKETT, Circuit Judge, in place of LEWIS, J., disqualified.


CASSIDY, Justice.

The issue on this appeal requires the determination of the general excise tax rate applicable to proceeds obtained by the taxpayer from the sale of frozen pineapple products packed by it in hermetically sealed cans.

The taxpayer has for many years operated a cannery in Honolulu in which it manufactures various products from the fruit of the pineapple. Its main product is and has always been conventionally packed pineapple, manufactured by...

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