HONOLULU RAPID TRANSIT CO. V. WILDER, 211 U. S. 137 (1908)
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U.S. Supreme Court
Honolulu Rapid Transit Co. v. Wilder, 211 U.S. 137 (1908)
Honolulu Rapid Transit and Land Company v. Wilder
No. 23
Argued October 28, 29, 1908
Decided November 16, 1908
211 U.S. 137
Syllabus
In determining rights and liabilities, local legislation under authority of Congress previously granted is treated as emanating from the local legislature, and not from Congress.
A general ratification by Congress of charters does not amount to making the charters so ratified acts of Congress.
A ratification of legislation between certain specified dates does not exclude legislation enacted on those dates. Taylor v. Browm, 147 U. S. 640.
A provision in a charter that certain payments shall be made out of income and that, after dividends up to a specified percentage have been paid, the balance shall be divided between the government and the stockholders does not, in the absence of any exemption in express terms, exempt the corporation from taxation on its franchise.
18 Haw. 668 affirmed.
The facts are stated in the opinion.