547 P.2d 581 HAWAIIAN LAND CO., LTD. and DILLINGHAM CORPORATION, Petitioners, v. HIRAMKAMAKA, Director of Finance, Respondent NO. 5647Supreme Court of Hawaii. March 25, 1976 RICHARDSON, C.J., KOBAYASHI, OGATA, MENOR and KIDWELL, JJ. OPINION OF THE COURT BY KOBAYASHI, J. This case has been submitted to this court on an agreed statement of facts and […]