In Re Taxes Maui Agricultural Company, Limited

Hawaii Supreme Court

In Re Taxes Maui Agricultural Company, Limited

34 Haw. 602, 1938 Haw. LEXIS 18

CourtHawaii Supreme Court

DecidedJuly 11, 1938

DocketNo. 2238.

StatusPublished

This text of 34 Haw. 602 (In Re Taxes Maui Agricultural Company, Limited) is published on Counsel Stack Legal Research, covering Hawaii Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

In Re Taxes Maui Agricultural Company, Limited, 34 Haw. 602, 1938 Haw. LEXIS 18 (haw 1938).

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Opinion

Per Curiam.

This is a motion by the taxpayer for the entry of judgment herein. The government objects upon the ground, among others, that no statutory provision exists for the entry of judgment upon the final decision in this court of a statutory appeal from an assessment of personal property. In our opinion the objection is well-taken. Provisions of law pertinent to statutory appeals from assessments of personal property recognize the entry of a “final decision” in any case which has been appealed but not of a judgment. (2d Sp. S. L. 1932, Act 40, § 56.) And this has been done by the opinion filed in this case on June 13, 1938. It conforms in all respects with a “final decision” as that term is employed in the section cited.

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Per Curiam.

This is a motion by the taxpayer for the entry of judgment herein. The government objects upon the ground, among others, that no statutory provision exists for the entry of judgment upon the final decision in this court of a statutory appeal from an assessment of personal property. In our opinion the objection is well-taken. Provisions of law pertinent to statutory appeals from assessments of personal property recognize the entry of a “final decision” in any case which has been appealed but not of a judgment. (2d Sp. S. L. 1932, Act 40, § 56.) And this has been done by the opinion filed in this case on June 13, 1938. It conforms in all respects with a “final decision” as that term is employed in the section cited.

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Bluebook (online)

34 Haw. 602, 1938 Haw. LEXIS 18, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-re-taxes-maui-agricultural-company-limited-haw-1938.