Brodhead

This matter comes 'before this court upon the contention of the appellant that the Supreme Court of Hawaii, following extended litigation in the territorial courts, erred in upholding the constitutionality of what is referred to as the “General Excise Tax Law of Hawaii,” Rev.Laws Hawaii 1945, § 5441 et seq., and in any event in upholding the collection of the instant excise taxes against appellant at the rate of l%-% instead of at most %%. The excise taxes involved were imposed upon appellant upon the. gross proceeds of sales beginning in 1942 to army post exchanges and naval ships’ service stores of the United States. Taxes were not imposed on the proceeds of such sales before 1942.

Appellant, relying upon Panhandle Oil Co. v. State of Mississippi, 1928, 277 U.S. 218 , 48 S.Ct. 451 , 72 L.Ed. 857 , 56 A.L.R. 583 , primarily contends that such an excise tax violates the Constitution of the United States. Appellant next contends that regardless of constitutionality such general excise tax was beyond the authority of the Territory of Hawaii to enact because not authorized by the “Organic Act of the Territory of Hawaii” of April 30, 1900, 48 U. S.C.A. § 491 et seq.' Finally,…