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Page thumbnail for The Wichita Daily Eagle
Domestic News February 10, 1903

The Wichita Daily Eagle

Wichita, Sedgwick County, Kansas

What is this article about?

The U.S. Court of Appeals in San Francisco sustained Hawaii's income tax law as legal, affirming the state supreme court's dismissal. Judge Gilbert's opinion emphasized its importance for revenue and lack of discrimination, despite taxpayer challenges.

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Full Text

INCOME TAX SUSTAINED.
Court of Appeals Holds Hawaiian Law to Be Legal.
San Francisco, Feb. 9.—Hawaii's income tax has been sustained by the United States court of appeals. The opinion, written by Judge Gilbert, was handed down today.
In the island territory it is said to be impossible to raise an adequate revenue by any system of land taxation. So the income tax levied is of vital importance to the territorial government.
The island and income tax was contested by many taxpayers. It was alleged that the income tax was discrimination tending to compel citizens to incriminate themselves, presumably by answering questions falsely.
But the court of appeals says it sees no discrimination. The court says of the income tax:
"It places the burden of taxation upon the points of strongest resistance, where it is easiest borne."
The dismissal of the case by the supreme court of Hawaii is accordingly affirmed.

What sub-type of article is it?

Legal Or Court Economic

What keywords are associated?

Hawaii Income Tax Court Of Appeals Judge Gilbert Taxation Ruling

What entities or persons were involved?

Judge Gilbert

Where did it happen?

Hawaii

Domestic News Details

Primary Location

Hawaii

Event Date

Feb. 9.

Key Persons

Judge Gilbert

Outcome

the united states court of appeals sustained hawaii's income tax law and affirmed the dismissal of the case by the supreme court of hawaii.

Event Details

The United States court of appeals, in an opinion written by Judge Gilbert, held Hawaii's income tax law to be legal. The tax is vital for the territorial government due to insufficient revenue from land taxation. Taxpayers contested it alleging discrimination and compulsion to self-incriminate, but the court found no discrimination, stating it places the burden where easiest borne.

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