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HC&D MOVING & STORAGE CO. v. YAMANE

No. 4397.

405 P.2d 382 (1965)

HC&D MOVING & STORAGE COMPANY, Inc., a Hawaii Corporation, City Transfer Company, Ltd., a Hawaii Corporation, Y. Higa Enterprises, Ltd., a Hawaii Corporation, Hawaiian Hauling Services, Ltd., a Hawaii Corporation, v. Harold YAMANE, State Tax Collector, First Taxation Division.

Supreme Court of Hawaii.

August 4, 1965.

Attorney(s) appearing for the Case

Frank D. Padgett, Honolulu (Robertson, Castle & Anthony, Honolulu, on opening brief; John H. R. Plews, Honolulu, on reply), for plaintiffs-appellants.

Allen I. Marutani, Deputy Atty. Gen. (on the brief), for defendant-appellee.

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

WIRTZ, Justice.

This appeal is taken from the consolidated judgment entered in five tax cases in the Circuit Court of the First Circuit.1 The State, pursuant to Chapter 117, Revised Laws of Hawaii 1955, as amended, levied and assessed general excise taxes at the rate of 3½% on the income (gross receipts) arising out of the transactions hereinafter described. Plaintiffs-appellants, claiming the assessment was unconstitutional, sued...

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