Keola v. Landgraf

Hawaii Supreme Court

Keola v. Landgraf

20 Haw. 584, 1911 Haw. LEXIS 7

DecidedJuly 6, 1911

StatusPublished

This text of 20 Haw. 584 (Keola v. Landgraf) 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.

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Keola v. Landgraf, 20 Haw. 584, 1911 Haw. LEXIS 7 (haw 1911).

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Opinions

OPINION OP THE COURT BY

ROBERTSON, C.J.

(Perry, J., dissenting.)

This case is controlled by the decision in Keola v. Maui Auto Co., Limited, just rendered.

On May 25, 1911, the plaintiff brought an action of assumpsit against the defendant in the district court of Wailuku, County of Maui, claiming the sum of $16.55, being the amount of income and property taxes assessed against the defendant for the year 1911. Judgment for plaintiff was given for the amount of the first semi-annual instalments of those taxes, which became delinquent on May 16th, together with the statutory penalties and costs. The plaintiff appeals and claims •that the judgment should have includéd, as well, the amount of the second semi-annual instalments of such taxes.

The amount of the tax was not the subject of any dispute. The liability of the defendant had become fixed. The tax was due and payable, and the mere fact that a portion of it had not become delinquent did not constitute a bar to the recovery of such portion.

E. W. Sutton, Deputy Attorney General, for plaintiff.

The appeal is sustained and the case is remanded to the district court of Wailuku with instructions to enter a judgment which will include the amount of the second semi-annual instalments of the income and property taxes of the defendant as claimed by the plaintiff-

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OPINION OP THE COURT BY

ROBERTSON, C.J.

(Perry, J., dissenting.)

This case is controlled by the decision in Keola v. Maui Auto Co., Limited, just rendered.

On May 25, 1911, the plaintiff brought an action of assumpsit against the defendant in the district court of Wailuku, County of Maui, claiming the sum of $16.55, being the amount of income and property taxes assessed against the defendant for the year 1911. Judgment for plaintiff was given for the amount of the first semi-annual instalments of those taxes, which became delinquent on May 16th, together with the statutory penalties and costs. The plaintiff appeals and claims •that the judgment should have includéd, as well, the amount of the second semi-annual instalments of such taxes.

The amount of the tax was not the subject of any dispute. The liability of the defendant had become fixed. The tax was due and payable, and the mere fact that a portion of it had not become delinquent did not constitute a bar to the recovery of such portion.

E. W. Sutton, Deputy Attorney General, for plaintiff.

The appeal is sustained and the case is remanded to the district court of Wailuku with instructions to enter a judgment which will include the amount of the second semi-annual instalments of the income and property taxes of the defendant as claimed by the plaintiff-

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20 Haw. 584, 1911 Haw. LEXIS 7, Counsel Stack Legal Research, https://law.counselstack.com/opinion/keola-v-landgraf-haw-1911.