Yerian

This appeal is from a judgment of the Supreme Court of the Territory of Hawaii (In re Yerian, 35 Haw. 855 ) which affirmed a decision of the Tax Appeal Court of the Territory which sustained the assessment of a tax of $1.80 upon a salary of $300 received by appellant during the month of December, 1939, for personal services performed by him within the Territory as an employee of the Home Owners’ Loan Corporation.

The tax was assessed under and pursuant to Act 209, Session Laws 1 1933 (Revised Laws, 2 Appendix, chapter IV), as amended, 3 hereafter called the Welfare Act. 4 Section 3 (a) of the Welfare Act 5 provides that, with inapplicable exceptions: “There shall be assessed, levied, collected and paid for each month, a tax of six-tenths of one per centum upon the amount of all compensation * * * received by every person during all or any part of such month.”

Section 1 (d) of the Welfare Act 6 defines “compensation” as including "commissions, fees, wages, salaries, bonuses and every and all other kinds of compensation paid for or attributable to personal services performed within the Territory received by an individual, which services have been performed by such person as an…