HRS 0235-0009 ANNOTATIONS

Exempting particular classes from income taxes does not render law objectionable on grounds of inequality. 35 H. 855, aff'd 130 F.2d 786.

Exemption is grant of immunity where otherwise liable to assessment. 35 H. 855, aff'd 130 F.2d 786.

Claims for exemption strictly construed. 36 H. 340.