Note
Sections 445-21 to 445-38 designated as Part II by L 1990, c 164, §28.
Assessment under §26H-4 removed. L 1992, c 232, §1.
§445-21 Fee. The annual fee for a license to sell goods, wares, merchandise, or other property at auction, shall be $100 for each taxation district. [L 1896, c 64, §25; RL 1925, §1973; am L Sp 1932 2d, c 66, §1; RL 1935, §2417; RL 1945, §7018; RL 1955, §155-18; HRS §445-21; am L 1990, c 164, §12]
Case Notes
Discrimination in amount not unconstitutional. 19 H. 651 (1909), aff'd 226 U.S. 184 (1912).
Public auction defined. 19 H. 651 (1909).
"Thirty day money-back guarantee" did not prevent sale from constituting an auction. 51 H. 502, 463 P.2d 914 (1970).