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The Hawaiian Star
Honolulu, Honolulu County, Hawaii
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Judge Lindsay rules in favor of the Seattle Brewing and Malting Company, a West Virginia corporation operating a brewery in Honolulu, Hawaii Territory. He holds it is not taxable as a foreign corporation due to its $15,000 local investment, refunding $750 paid under protest on March 25, 1905.
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GIVES REASONS
SEATTLE
BREWING
COMPANY
NOT TO BE TAXED AS FOREIGN
CORPORATION.
Judge Lindsay yesterday filed a written opinion in the case of the Seattle Brewing and Malting Company against the treasurer, in which he announced judgment for plaintiff some days ago. The opinion sets forth the following
"I find from the evidence that the money, $750, was paid by plaintiff on March 25, 1905, under duress, under protest and with notice of suit to recover.
"The evidence shows that the plaintiff, a corporation organized under the laws of the State of West Virginia, for the purpose among others, of manufacturing beer and other malt products, owns and operates a brewery or breweries in the State of Washington. That the company maintains branch agencies in several of the states and territories of the United States to which its beers are shipped and bottled and sold and disposed of.
"It maintains such a branch agency at Honolulu in this Territory. It ships its beer here in bulk. Some of it is disposed of here in bulk. The rest of it is bottled at a bottling works or plant which the company has established and operates at said Honolulu.
"The money to recover which this action was brought was demanded by defendant of the plaintiff under Act 85 of the Session Laws of 1903.
"The plaintiff claims that it is not liable for the tax prescribed by that act for two reasons (1) that it is a corporation engaged in interstate and foreign commerce and (2) that it is a corporation which invests its capital in this Territory.
"I do not deem it necessary to pass on the first point. But I agree with plaintiff's contention as to the second point.
"The plant and works maintained as aforesaid by the plaintiff in this Territory represent a bona fide investment of some $15,000. This in my opinion is enough to take this corporation out of the operation of the statute. I do not think the Legislature intended that the corporation must necessarily invest all of its capital in this jurisdiction.
"Let judgment be entered for the plaintiff for the amount claimed."
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Location
Honolulu, Territory Of Hawaii
Event Date
1905
Story Details
Judge Lindsay files opinion ruling that the Seattle Brewing and Malting Company, organized in West Virginia and operating in Washington and Hawaii, is not subject to foreign corporation tax under 1903 law due to its $15,000 investment in Honolulu, refunding $750 paid under duress on March 25, 1905.