STAND. COM. REP. NO. 1483_______

                                 Honolulu, Hawaii
                                                   , 1999

                                 RE: H.C.R. No. 99
                                     H.D. 1




Honorable Calvin K.Y. Say
Speaker, House of Representatives
Twentieth State Legislature
Regular Session of 1999
State of Hawaii

Sir:

     Your Committee on Judiciary and Hawaiian Affairs, to which
was referred H.C.R. No. 99 entitled: 

     "HOUSE CONCURRENT RESOLUTION REQUESTING THE UNITED STATES
     CONGRESS TO PROPOSE AN AMENDMENT TO THE UNITED STATES
     CONSTITUTION ON THE SUBJECT OF JUDICIAL TAXATION,"

begs leave to report as follows:

     The purpose of this resolution is to request the Congress of
the United States to send to the States an amendment to the
United States Constitution that would end the self-proclaimed
power and authority to tax exercised by the federal courts.

     Testimony in support of this resolution was received from
Missouri State Senator Walt Mueller and The Madison Forum.

     Your Committee finds that some federal courts have exercised
the power to levy and increase taxes.  This practice infringes
upon the authority granted to the legislative branch of
government to tax pursuant to the Constitution of the United
States.

     Your Committee has amended this resolution by:

     (1)  Deleting language urging other states that have not
          made a similar request, to apply to the United States
          Congress requesting the amendment to the United States
          Constitution;


 
 
                                 STAND. COM. REP. NO. 1483_______
                                 Page 2

 
     (2)  Deleting language requiring the transmittal of
          certified copies of the resolution to all presiding
          officers of each house of the Legislature in every
          state in the union; and

     (3)  Making technical and non-substantive amendments for the
          purpose of style and clarity.

     As affirmed by the record of votes of the members of your
Committee on Judiciary and Hawaiian Affairs that is attached to
this report, your Committee is in accord with the intent and
purpose of H.C.R. No. 99, as amended herein, and recommends that
it be referred to the Committee on Finance, in the form attached
hereto as H.C.R. No. 99, H.D. 1.

                                   Respectfully submitted on
                                   behalf of the members of the
                                   Committee on Judiciary &
                                   Hawaiian Affairs,



                                   ______________________________
                                   PAUL T. OSHIRO, Chair