In re the Appeal of the County of Hawaii

Citations

• 25 Haw. 372

Syllabus

<p>Taxation — counties.</p> <p>A county is not entitled to tbe general property taxes collected upon property situated in said county during a given year even though the taxes collected were levied and assessed for a former year until the Territory has received and retained the full amount which it is authorized to retain under Sec. 1299 R. L. 1915 for the purposes specified in subdivision 5 of Sec. 1236 R. L. 1915 during the year in which the collection is made.</p> <p>Statutes — construction—contemporaneous construction.</p> <p>Contemporary construction and official usage for a long period by persons charged with the administration of the law are among the legitimate aids in the interpretation of statutes.</p>