Taylor v. City & County of Honolulu ex rel. Heen

Citations

• 25 Haw. 632
• 1920 Haw. LEXIS 12

Syllabus

<p>Penalties — frontage tax.</p> <p>Where one is called upon to pay a street assessment under the frontage tax laws, which he believes to be illegal, he has two courses open to him. He may resist payment at the hazard of all penalties in case the decision shall be against him, or he may pay the assessment under protest and then in case of a decision in his favor demand the return of his money.</p> <p>Same — same—injunction.</p> <p>The fact that the property holder in good faith sues out a temporary injunction restraining the City and County from collecting the assessment does not suspend the operation of the statute which levies a penalty of one per cent, per month for the period of default.</p>