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MATTER OF BACCHUS IMPORTS, LTD.

No. 7802.

656 P.2d 724 (1982)

In the Matter of the Tax Appeals of BACCHUS IMPORTS, LTD., Paradise Beverages, Inc., Eagle Distributors, Inc., and Foremost-McKesson, Inc., dba McKesson Wine & Spirits Co., Taxpayers.

Supreme Court of Hawaii.

December 23, 1982.

Attorney(s) appearing for the Case

Allan S. Haley, Honolulu (Cronin, Fried, Sekiya, Haley & Kekina, Honolulu, of counsel) for plaintiffs-appellants Bacchus Imports & Eagle Distributors.

Bruce C. Bigelow, Honolulu (Julian H. Clark, Honolulu, with him on the briefs; Case, Kay & Lynch, Honolulu, of counsel) for plaintiff-appellant Foremost-McKesson.

Michael K. Kawahara, Honolulu (Vernon F.L. Char, Honolulu, with him on the joinder; Damon, Key, Char & Bocken, Honolulu, of counsel), for plaintiff-appellant Paradise Beverages.

T. Bruce Honda, Deputy Atty. Gen., Honolulu (Allan S. Chock, Deputy Atty. Gen., on the brief), Deputy Atty. Gen., Honolulu, for defendant-appellee Director of Taxation.

Before RICHARDSON, C.J., and LUM, NAKAMURA, PADGETT and HAYASHI, JJ.

NAKAMURA, Justice.

In this appeal from the Tax Appeal Court, four wholesalers of liquor, Bacchus Imports, Ltd., Paradise Beverages, Inc., Eagle Distributors, Inc., and Foremost-McKesson, Inc. (Bacchus, Paradise, Eagle, and McKesson respectively, the taxpayers collectively) challenge, on constitutional grounds, the levy of excise taxes on the sale or use of liquor pursuant to HRS § 244-4.1

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