Advertiser Publishing Company, Limited v. Earl W. Fase, Tax Commissioner and Tax Collector

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 of appellant. This decision was reversed by the Supreme Court of the Territory of Hawaii and judgment entered in favor of appellee. Jurisdiction in the trial court was based on §§ 1575 and 9647 of the Revised Laws of Hawaii 1945, as amended. Jurisdiction of the Supreme Court of the Territory of Hawaii was based on § 214-4 of the Revised Laws of Hawaii 1955. This Court has jurisdiction of the appeal from the decision of the Supreme Court of the Territory of Hawaii under 28 U.S.C.A. §§ 1293 and 1294.

The case involves construction and application of § 5455 of the General Excise Tax Law of the Territory of Hawaii, Chapter 101,' Revised Laws of Hawaii 1945, as amended.

Section 5455 imposes a privilege tax against persons “on account of their business and other activities in this…