President ex rel. Queen's Hospital v. Castle
President ex rel. Queen's Hospital v. Castle
Opinion of the Court
Opinion of the Court, by
; The substantial facts of this case are as follows: Thé steamer “Miike Maru” brought to this port from Japan on -the 26th June last some 1200 Japanese engaged with the .Board of Immigration under contracts to labor in these islands. The trustees of the Queen’s Hospital claimed that ■under the statutes in force, the Collector General should ■collect of the steamer the sum of one dollar for each such passenger for the benefit of the hospital. The Collector (General under written instructions from the Minister of .Finance allowed the steamer to be cleared from this port without collecting this charge. It appears by affidavit that in 1879, a tax of two dollars each was collected of immigrants arriving here per “ Bavenscraig ” from islands belonging to Portugal. This was under the statute as it then stood and it was only in this instance that the tax was collected of passengers of this character. It also appears that in 1886, the government informed the trustees of the Queen’s Hospital that the tax would thenceforth be not collected. A writ of mandamus ivas issued to compel the collection of this charge, while the steamer was still in port, and after hearing, the peremptory writ was denied.
A sketch of the enactments on the subject of the “ passenger tax ” in aid of the Queen’s Hospital becomes necessary here. On the 15th Maj', 1859, a general act was passed to “ aid in the establishment of hospitals for the benefit of sick and disabled Hawaiian seamen,” by which a tax of two dollars was levied upon every passenger arriving from a foreign port at any of the ports of these islands. This was payable to the several collectors of customs, for the
In 1890, the system was changed, and the tax of two dollars to be paid by each passenger entering these islands from abroad was abolished and a port charge was established, subjecting every vessel arriving from a foreign port at any of the ports of these islands with passengers on board to a tax of one dollar for each passenger. The new law enacted that this tax “ should form a part of the port charges and shall be paid to the collector of the port, and no collector, shall grant a clearance to any such vessel until the same bo paid.” This legislation was accomplished by an amendment of the Act of May 13th, 1859, and the proceeds were to be devoted to the same purposes as when the tax was paid by the passenger.
. There being some doubt whether this tax should be paid directly to the Queen’s Hospital, the legislature of 1892 (Chap. 40 of the laws of the year) enacted that “ all moneys heretofore collected and now unexpended, and all moneys which may hereafter be collected under any existing or future, statute authorizing the collection of any hospital tax, shall be paid into the public treasury and held by the Minister of Finance, as a special deposit to the credit and for the benefit of the trustees of the Queen’s Hospital. Such special deposit shall at all times be subject to the order of said trustees, or such officer thereof as may be by them authorized, and shall be by such trustees devoted to the purpose of said Queen’s Hospital.” With this law in view, showing that the legislature considered the Minister of Finance as the mere agent by which this fund should be collected, the legislature did not appropriate the hospital tax. It did not consider it as public revenue subject to distribution by the legislature. In addition to this special tax the legislature has, without
The duty asked by the petitioners to be done by the Collector General is a ministerial duty. Mandamus is therefore the proper remedy. Chapter 39 of the Acts of 1876, Sec. 5, authorizes the writ to be directed to public officers to compel them to fulfill any of the duties attached, to their offices, or which may be legally required of them. In Castle vs. Kapena, 5 Haw., 27, it was held that mandamus lies against a cabinet minster to compel the performance of purely ministerial duties. Tnis leads us to the defense made by the Collector General that he may not be compelled to exact this tax because he was instructed in writing by the Minister of Finance not to collect it. The statute relied upon in Sec. 525 of the Civil Code (Comp. Laws, pp. 149 and 150). “ In relation to the collection of duties, and in all other matters relative to the execution of the revenue laws, the collectors, and other officers of the customs, shall obey the written instructions of the Minister of Finance; and in case any difficulty shall arise as to the true construction, or meaning of any part of such revenue laws, the written decision of the Minister of' Finance shall be conclusive and binding upon such collectors, and other officers of the customs.” We do not understand that it is claimed that a construction of a revenue lawr made by a Minister of Finance is final and conclusive on all persons. This would in effect create a legal tribunal higher than this Court- The statute merely makes such construction binding upon the minister’s subordinate officers. It cannot be contended for one moment that this law deprives persons, who conceive that their rights are injuriously affected by a construction put upon it by the minister from seeking redress in the courts. To concede this would be to sanction an usurpation of judicial authority. The effect of this statute is that such rulings of the minister must be followed by the subordinate so long as
The statute of 1890, imposing this tax or port charge, clearly and distinctly fixes a peremptory or mandatory duty upon the Collector General, not involving any degree of judgment or discretion on his part. This being the case mandamus will lie. High on Extraordinary Remedies, Secs, 24 and 34, and cases there cited.
The Japanese who came here on the steamer in question were “ passengers.” The statute of 1890 does not exempt the ship from the tax when its passengers are “immigrants” or “ contract laborers to the Board of Immigration,” or any class, quality or race of passengers. We find the statute to be plain and not doubtful in any of its terms. The Legislature of 1890 could well have exempted ships carrying the class of passengers under discussion from this tax, but they have not done so, and the Minister of Finance cannot supply by construction what the legislature omitted.
We do not consider that the clause in the contracts with Japanese brought here by the Board of Immigration that these persons shall have “free passage” bears upon the question whether the ship bringing them shall pay the port charge for the benefit of the Queen’s Hospital. The law does not impose the tax upon the passengers themselves, and it is too violent an assumption that if the ship paid it the ship would make the passengers pay it back.
It was suggested that the Queen’s Hospital has a remedy by suit on the respondent’s bond as Collector General, and
The conditions of this case are within this section. The remedy by suit on the bond would be slow and uncertain, considering the fact that the respondent acted under instructions from his superior.
It is held in State vs. Dougherty, 45 Mo., 294, that a remedy by suit on an official bond for non performance of official duty is inadequate.
High, Ex. Rem., Secs. 35 and 139.
See In re Richardson, 6 Haw., 216.
Aikoe vs. Hayselden, Id., 534.
In Kendall vs. United States, 12 Peters, 615, the court held that an action against the postmaster general for damages would not be an adequate remedy for his neglect of his official duty in withholding certain credits from a contractor for carrying the mail, and say: • “ If the denial of the right be considered as a continuing injury, to be redressed by a series of successive actions, as long as the right is denied, it would avail nothing and never furnish a complete remedy. * * * It would be a remedy in name only and not in substance; especially where the amount of damages is beyond the capacity of the party to pay.”
We therefore hold that the respondent has not shown sufficient reasons to justify his not collecting the tax and a peremptory mandate to collect it may issue.
When this case was argued before us the steamer in question had left the port without paying the tax, and it was agreed between the Attorney-General and counsel for the
Reference
- Full Case Name
- THE PRESIDENT Ex Rel. THE QUEEN'S HOSPITAL v. J. B. CASTLE, Collector-General of Customs
- Status
- Published