IN RE TAXES

No. 4098.

380 P.2d 156 (1963)

In re TAXES, Alea Dairy, Ltd., et al.

Supreme Court of Hawaii.

Rehearing Denied March 27, 1963.


Attorney(s) appearing for the Case

Frank D. Padgett, Honolulu (Robertson Castle & Anthony, Honolulu, with him on the briefs), for appellant.

Ronald B. Greig, Deputy Atty. Gen., Honolulu (Nobuki Kamida, Deputy Atty. Gen., Honolulu, on the brief), for Tax Commissioner, appellee.

Bert T. Kobayashi, Atty. Gen., and Carlos Ramelb, Deputy Atty. Gen., for the State, for the petition, on petition for rehearing.

Before TSUKIYAMA, C. J., and CASSIDY and WIRTZ, JJ., TASHIRO, Circuit Judge, in place of LEWIS, J., disqualified, and KITAOKA, Circuit Judge, in place of MIZUHA, J., disqualified.


WIRTZ, Justice.

This matter arose out of assessments of general exercise (gross income) taxes under R.L.H.1945, Chapter 101 (now R.L.H.1955, Chapter 117), the general excise tax law, for the period between November 1, 1954 and December 31, 1955, against a group of individual and corporate taxpayers, herein referred to as the "producers," who are engaged in the business of producing milk on the Island of Oahu and who are members of Dairymen's Milk Producers Association...

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