davidaulloa/AmericanStories huggingface dataset:
The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1884-10-01

We clip the following fruu the ,S,-i,.,y Nsrsi,g
Hrruif
The Hon. Rufus D. Woods, Of MA-sachuseit,.
died somewhat suddenly al bis lodgings in SYDNEY.
Sunday sept. Z. The decetaed. IN COMPANY with
his wife and daughter and on-in-laW. bad made \
prolonged tour Of the colonies, Having been hini-
Hllf Tor many years n legislator in the STATE of
Massachusetts be took the greatest possible inter
e-i in our public Affairs lie visited all our inst.
tutiuns and noted thu management OF them. and
transmitted the official rupurts b. the correspond
ing authorities in his native State. We were our
selves indebted 10 him for many valuable pApers
and reports. he wns sl,reWd and kindly oh
scrrur u Australian AFFAIR.", Rndruas a good speci.
men Of the honest and practical New England
politician.
Many Honolulu people will remember Mr. " Gods.
lie spent month. ae1ut year ago, At the Ha-
vaiian Hotel On his way 10 Australia. His genial
t-.iiAni=sff and Interest IN Honolulu people and
Hawaiian Affairs broughi him into acquaintance
with many Of cur citizens. he was expecting 10
visit Honolulu again on his return trip MANY
friends will mourn the loss of man of rare -ocial
gifts OF high moral principle, As well ne remark
able tact IN meeting and managing men Of most
varied tastes and position. Heartfelt sympathy
Il c1prcssed for Mr. Woods. thus left alone in =
forJ iru lind.
The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1884-10-01


Rrpuri was made at the Police Station on the
9Th ult., by III. J. D. Ramsey, proprietor Of a
groccry story On Hotel street that his place Of
business had been visited by burglars during the
night prvvi0us and that they had decAmped with a
sale and entirc contents.
Deputy layton immediately detailed the officer
on watch 10 make inquiries and cndeavor % obtain
D clue 10 The thieves and he departed 90 inspect
The PREMISE The inspection Of the prehiises
showed that the thieves probably made their en- -
trance OVER one Of the fences Ut the rear had walked
along narrow passage way I'LL under a window
leading into The Etore, brtke SQUARE II ciass out
Of the sash aud pulled out The entire window.
Entfancc was thus obtained and the bold burg
lars seized The iron safe or boz. weighing about
100 lbs, Ia which Mr.. Rsmseys vAiuAbles were de-
,1siicd, carried il - the window thruuch which
ihcy came in and pissed Il cot 10 probably other
81 the gang who were waiting 10 receive H. The
wight was divided by n pole being run throagh
The handles Of the zfe thus allowing two persons
20 handle il ccmforiably.
a cule IN the rcaf Of tie premises leading tn
Fowler yard. was barrioaded with some dcty or
morn ernrfy oil cans these the robbers removed
uIIhuul auakeriug nny 81 the many seelrers N
iht neiQhbnrhood. f1rce the gate and walked oct
quietly with their booty 10 a. is supposed an ex-
pres WAGON that was IN waiting.
Tho sale was found the same day nj the quarry
iarsiu 81 Punchboui street, the lid bruken In and
ihe ccutents roue- No clcu has ret been obtained
10 The Eriie pariics
The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1884-10-01
Sugar in Europe.

The extraordinary growth of the sugar industry
in Europe is largely due to the introduction of the
diffusion process. Within ten years it has in
creased over 100000 tous. The total product
will be nearly 10000 tons, and of this immense
quantity Germany alone produces this year 10000
tons, OF which more than 10000 tons, or more
than the entire sugar crop Of Cuba, can be spared
for expectation. And yet, notwithstanding this
and the low price offour cents per pound for sugar
of standard quality, polarizing % and Sc, the
prosperity Of the German sugar industry is so
great that the capacity of the old factories has
been constantly extended from year to year, and
this year many new ones will be added to their
number. These remarks are the Gist of article
on the subject Of the sugar industry published in
the Mroluy (Queensland) HeJuid.
The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1884-10-01

Tea counties produced over 10000 gallons Of
strip each, and two counties produced over $780,
900 worth Of strip each. while seventeen counties
produced over $4,000 worth Of strip.
The value Of strip averaged from each acre
$42e5 without counting the prOdnci of seed. The
yield averaged 80 tons Of cine per acre.
Our Hawaiian sugar planters have here
considerable food for thought OF course
this industry is not going 10 spring into
existence in a day, but the thin end of
the wedge Is in and with the energy which
characterizes all enterprises in the United
States we may expect it TO be rapidly
pushed forward. Speaking well within
bounds 5000 acres are already devoted to
its cultivation; il successful, a few years
will see an increase in arithmetical ratio.
at least
Nothing but the strictest economy Will
enable Us to meet successfully the eompe
tition before rs We cannot say that we
are not well warned 1t bahooves our
planters to be more than ordinarily watch
ful that they get the very earliest news Of
any methods for cheapening the cost Of
The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1884-10-01
A RARE BOOK
THE LIQUOR PROBLEM OF ALL AGES. by DIR.
nnpt,mESrrn nr Nt,ss ,rrrrspr-r.

THE LIQUOR PROBLEM OF ALL AGES. by DIR.
DORCHESTER, OF MASSACHUSETTS.
His book, the Problem of Liquors Progress. is the
standard the world over. This Is written in his best
style. 1t has Ninety Illustrations and Diagrams It
ought TO have place in every family.
Pastor Cruzan says. E" have sufficiently examined
Dr. Dorehesters book, the Liquor Problem OF all Ages
to convince myself that 1t is OF great value. 1t Is
packed fall Of statistics not easily found elsewhere 1t
l. valuable educator, and will be OF interest to all
who wish TO know the facts in regard to the Liquor
traffic"
Pastor ogge says, IL have examined the work and
take pleasure In recommending it,
80 The following persons among the number
that have ordereds 5. c. Damon, II. NJ. Whitney, Rev
Geo. Wallace, $. E Bishop, p. G. Jones, Jr., c. s.
Mason, scct'y. Y. VI. A; J. Il. Athcrton, Thos e.
Thrum, Daniel Logan, Ed. " Bulletin" ie9
The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1884-10-01

IT Is pleasing TO hear how contented the
Portuguese Immigrants Hre, and still more
pleasing TO know how well they arr thirty
ing. A gentleman who has recently visited
a large number Of our plantations states
that now there Il no longer any complaint
on the score Of contracts. both planters
and laborers understand their reciprocal
obligations morc fully. and apparently all
cause OF friction has been removed The
only trouble now is IN the inofficiency OF
the district Judges. These men, in many
cases. are incapable Of understanding what
is put lefore them, and through sheer
stupidity have caused trouble which II has
required the efforts Of the Portuguese
Commissioner 10 assuagc. A. far as ma
terial prosperity Is concerned. the POrtu
guese are probably doing better than any
similar class IN the,countTy. Owing 10
the issuance Of the order calling in the
foreign silver, the laborers brought for
ward their little boards TO have the bad
pieces picked out Almost every one had
from 500 10 500 saved. The reason of
their being so well of Is probably 10 be
found in theextrcmely frugal way in which
they live Germans and Norwegians can
not live on so little 1t Is satisfactory to
hear so good an account Of the Portu
gupse
The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1884-10-01

Irrns OF Nrws ~ Tnr @ OF srpvr1


MELBOURNE, Sept. 1.-THE Legislative Council
Of Fiji has agreed to that colony joining in the
guarantee of fi50O0, required by the Imperial
Government in connection with the appointment
of High Commissioner Of New Guinea
Mr.. Service ha written to the Premiers of the
various colonies inquiring whether consideration
has been given TO the bill introduced by Mr.. Crit
fith in the Queensland Parliament, pSoyiding for
the inclusion Of French criminals from that colony.
Mr. Service strongly urges the necessity for such
measure, and favours an imposition of diferen-
tial tonnage due on vessels trading with convict
settlements.
kilograms from Penang state that the crew of
the steamship Nisero who for several months
past have been held in bondage by the RaiaL Of
renom) have been released, and have arrived at
Penang.
Sir L. b. Malet, late British Minister Mt Cairo.
has been appointed British Ambassador to the Inn
perial German Court. vice Lord Ampthill-
Mr.. James Anthony Froude, who has just com
pletLd his Life of Thomas Carlyle will visit
Australia in November.
HAnlan has challenged Beach 10 row within
seven months for the championship Of the world.
Mr.. Murray Smith is pressing the British Gov
eminent to fulfil their promise Of establishing
British proieotorate over New Guinea aud other
islands of the Pacific.
II is reported that England will recognise the
occupation Of the island of Raiaiea by France. If
the latter will surrender Rapa, Of the Austral
Islands, to England.
The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1884-10-01

THERE is some question as 10 the legality
Of the position Of the I'D interim Attorney
General As far a. we can learn. Mr.. Paul
NeumRnn has not resigned his position,
but is at the present moment Attorney
General Of the Kingdom. As long as he
holds TINT position, be has 1t IN his power
to appoint deputy himself, but an nd ~
term appointment Is totally different
affair. When Mr. Armstrong went round
the world, he resigned his position as At
torney- General. was created Minister OF
State. and Mr.. Carter was made Attorney
General ed inter-. but Il was then plainly
understood that the rd iate-iu appointment
could be- made because Mr.. Armstrong had
resigned. Mr. Kapena appointedthe Min
lister Of Interior 10 act for him during his
absence on Kauai; that Is perfectly intel
ligihle: il is Mr. kapena's act which he
has perfect right to do. Had Mr.. Neu-
mann appointed the Minister Of Foreign
Affairs 10 act for him, that would also be
perfectly Ineligible. But that was far
from Mr.. Neumann's mind AZ the matter
now stands We have two men standing in
one pair Of shoes. May be the shoes will
split
The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1884-10-01
nursnTsFsr ~ FtNa~gF. 9
AH~nss Let fs-s

M -rgardaurs with su Aci n Regulate the Currency
approved iuI1 lsh 49, uniirr 3. hcr-hv given that
f slsig dg- fs thl- date, silver cnn. ~ ~ demo-
riiuatuu., ezrcriiug silver coins ~ the Hawaiian
kiuri'm and sl ihr United states. will he received
at thr Treasury o. their nominal value In exchange Tor
Hawaiian yuiu- at ihrir nominal value.
section cf she yurrncy A. si-o provide that FROM
aHd sna nutcmbrl It, is,i -uld snd silver coin,
Other than ths coins of thc ruiics state, and The Ia
raiIau kiuenn shall b., received iu the Treasury ct
rate go UAgciiuc lhriT huIliun raiur Zoe tscy-rn
u1rut dur-. dufirs sud fatr-.
JNU " KArENA
lN2i ~ Minister ~ Finance
The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1884-10-01

o. Inlu lIshmHu. hBul. Oahu
q A Z Cartwright, D., h1uh. Oahu
A. 4 = wilder. De-, kuna, Oahu
60 q n innes knua. Oahu
HH "A d NnaHIm ksss.n fHHku
The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1884-10-01
THE PEOPLES CYCLoPEDIA.
A Ngw ERA u crcLorkpIAs,

IL came into e1istenee the result Of Public OPin
Ion that the masses Of the people needed Cyelopea
better adapted TO their wants and means Il has the
cream Of all the Cyclopedias given in Scholarly Ma.
terly Manner; not mere skeleton but tho flesh and
blood Of all the othcrs.
lthas Eighteen Thousand topics more than other Cy
clOpedias; Five Thousand Illustrations; Fifty-Two
Colored Maps; One Hundred and Twenty-Five Maps
and Diagrams. The maps arc Railroad and County
Maps Of the United States.
The work Is complete and now ready for delivery re-
Nised and all brought down to 1851.
re- PRICEs-si7, Si9, So aud ss,5O in different
bindings. MEssEs. PHnLIrs & HuSr Of New York are
the Pnblishers. ln,a
The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1884-10-01
Nalraiiall Gazette.
WEDNESDAY,, OCTOBER I. 1881.

THr unfeeling manner IN which some OF
the recent changes in the personnel OF the
government offices have been made, de
serves the strongest censure. Those who
have faithfully served the country during
the best YEAR Of their manhood, deserve
some further consideration than lew
hours notice that their services are no
longer needed.
The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1884-10-01

II THE Government desire to place their
bonds. they will order their henchman to
stop his wailing and ynashing OF teeth IN
the 2. c. Adrsfi.,r. for the failure OF the
public 10 take bonds, and will straightway
sec 10 it that their gold cuinis got in read
ness in such quantities as to prevent a
premium on the gold
With an abundant gold currency meet
the requirements Of the loan, there would
I've more likelihood that the bonds will he
taken. But as long as there Is the slightest
uncertainty of the ability Of the treasury
10 redeem in gold its outstanding silver
certificates. there will be no chance for the
hopdg
The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1884-10-01

DEPARTMENT or FINANCE.
lusptriu, Auc 18th. isss.
Nr'iCt be- htrsby risru that applications Tor any
rugiiru pf thr NEN GOVERNMENT LOAN ny to
AAoo,ouo nov b. received 81 thr Treasury: the
rair If tuer. Be- hsed a. 90 St per cent per .nnnm
farabIr semi auuua and fhU nonds are rtsnipt from
all 1urerumrut TaNes Whatsoever
JNO N KArENA,
1nlu Minister Of Finance.
The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1884-10-01

production. One thing Is certain, that at
present rates of labor, the planters VIII be
unable to cope with the future. II is to
be hoped that the subject may receive full
attention at the next meeting OF the
Planters Labor and Supply Company.
The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1884-10-01
BILLIARDS.

Cd iuc smith. MakapHia. y huhala ..
q NHft Nros AuuHnH street ilsnolulu
II iua1Hi1r ttrnriH. WHIIuku. Maui
u 1hn -furnIrhrHu. hauaIhar. Hawaii
The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1884-10-01

HoSaLrLU, Feby. s5th, 1881.
MEssRs. H. HAeETEID Il Co., HoSoLrLu,
DEAE stEs;-T hereby beg to tender my sincere
thanks for the Immediate liberal settlement OF the
sustained through the destruction by arc OF my place
.. business in KohAls during the night Of the 18Th
consider IL my duty to recommend the Insurance
Company for which you the Agents to all parties
DESTROYS Of protecting thei property BY Insurance
am, Dear Sirs, Respectfully Yours,
gqS 3m tSigned.) GEO. SANDERMAN.
The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1884-10-01
Mortgagee's Notice of Foreclosure & of Sale.
KINIIE IL n DERSIC.N Ed InIIN IIIrR-

l. ROW, hereby gives notice that in accordance with
power Of sale contained In q certain mortgage deed
given to him by Maggie Pukni Malterrc and Leon r.
Maltcrre her husband, dated sept 18th A d. 1851 Of
record in the Hawaiian Registry Deeds in libcf 81
folios isisi he intends to forcrl0se said mortgage
for condition broken, to wit-fer non-paym cut on
interest upon the debt secured thereby and after the
expiration OF the time limited by law will sell at pub
lie auction at the salcsrooms Of Lyons Lcvey,
tioneers In Honolulu al Of The premises conveyed by
PunehbOwl street in Honolulu, described by metcs and
bounds In said mortgage containing area Of iluD
Of an acre, being portion Of Apara q r. r. CO.. L.
A. ~ To kunaamoh no kanuhai, conveyed TO said
Maggie z. Matcrre by deed Of Kapaiola, dated June
I'd, 1857, Of record In libcr 80 folio lG5.
JOHN BURROW
by his Attorney In fact, W. G. Peacock.
Honolulu. sept sth. 1851 ilgi d
The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1884-10-01
CUPREME COURT OF THE IA

SUPIfEME COURI OF THE AA-
- waian Islands. In Probate. In the matter Of
the Estate OF CHAhLEs 7. DIL1INGHAM late Of
Honolulu, deceased. At Chambers before Mr. Justice
Austin.
On reading and fling tho petition and accounts u H.
Z. Dillingham; and ;. l.. Dillingham;. Of Honolulu, Ad
mnstraiors Of the Estate OF Charles T. Dillingham;,
late OF Honolulu deceased wherein they ask 70 be al
lowed 6.Ji.sf and charge themselves with sslEi.t.
ard ask that the may be examined and approved
aud that final order may be made OF distribution OF
the property remaining In their hands TO the persons
thereto entitled, aud disehargng them and their sure
ties from all further responsibility a. such Admins
traitors.
II Is ordered, that THURSDAY the 9th DAY Octubcr.
a. d. 1881. at 10 O'Clock A. NJ, before the -aid
Justice, = Chambers, in the Court House, at
Honolulu, be and the same hereby l. appointed the
time and place for hearing said petition and accounts
and that all peTsOEs interested may then and the-c APP
pear and show eaHsc, u they have, why the same
should not be granted, and may present evidence
to who entitled TO said property. Aud that this
order, in the English language, be published In The
HAWAIIAN GAZETTE newspaper printed and pnb
shed In Honolulu for three successive weeks previous
10 the time therein appointed for saidhearin-,
Dated at Honolulu, n l. this pth day sept 1881.
BENZ. II. AUSTIN
Attest; Justice suprcme Court.
HESHY SMITH. DEPUTY Clerk. tlrh
The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1884-10-01
HoSoIurU, sept 18th, 1881
2. q lI 5EkGGE sR6s;s EiiS-s urh.n s.s...

DEAF Sal take pleasure In sdding my testimony
to the many in favor OF the MAcSEALE UEHAS sAFE.
The one | purchased Of you some time ago for my
store at Lahana, passed through the disastrous Gre
the 18Th inst, and opening the same without any
iroublc with the Combination found that it had pre-
served the contents books papers, also one watch to
my entire satisfaction. Yours Truly,
1e.9 5m A. $. CLEGHoRS.
The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1884-10-01

Tm Agricultural Bureau at Washington has
made the Insertion that cultivating sorghum sugar
for profit north OF the isothermal line passing
through Washington. is an idea that must be aban-
doned. The InierfcuH Cslfinafor commenting, IN
reply, says: Sorghum sugar has been successfully
made and proftahly. even in the Province of On
tario, for several seasons. And even II il should
be n partial failure in some localities during GER
tain seasons this is to be expected and is true Of
all crops. The area for sorghum extends from
the central part Of New England 10 the Gulf States
Of the SOUTH II bohooyes Us TO keep our eyes
open in Hawaii. when we see competition to our
staple is slowly but surely growing even in so
uortherly n province as Ontario.
The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1884-10-01

Clls Of the severess shock. Of earthquakes that
has becn felt NJ Hilo for many rear, occurred on
Nsinrday morninC SEPT 2lh. AZ q minutes past
arvcn O'Clock. II shook things rrneraily. and
shock.
Dsossanss. hlIIiea.asss pain, ana aches and
The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1884-10-01

REGAEDISG the manufacture of glucose or grape
sugar. which has occupied so much attention of
late in America. 1t is stated IN recent report
that, owing % the unwillingness Of manufacturers
TO impart information, II Is difficult 20 obtain
Trustworthy statistics IN regard TO the aggregate
quantity produced. Latterly, however, prices OF
refined sugar have fallen 50 low in America, that
its adulieratson with the corn prOduct has ceased
TO be rs profitable as heretofore. The cultivation
Of sorghum. and the production Of sugar there
from. Is still in experimental stage. The
maple sugar industry continues to be Of consider
able importance IN some Of the Eastern and few
Of the Western States, but there appears TO DO no
reliable data on which 10 found estimate OF
the quantity produced. The State Of Vermont is
perhaps the largest producer, the quantity now
manufactured being estimated at l5,OOO tons, the
other States producing altogether about 5000
tons.
The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1884-10-01

1t Is easier 10 plan campaigns than to
fight them. More than one writer has un-
dertaken TO diagnose the political dith-
culties of HAWAII, and 10 prescribe Tor
them We have never professed 10 know
any specific remedy for Ill government;
II is useless to say that people resident
here ought to regard this as their Perma
ncnt home. and not As residence more or
less temporary. in which to gain health or
make money: that men OF all natiOnalites
ought to merge their home proclivites IN
a combined effort. under chosen leaders TO
rescue Hawaii from Its slough Of despond;
that there ought TO be regular party move
ments under skillful and trusted party
leaders
But we have not as yet reached a state
Of things which makes such advice OF the
slightest practical use.
There are objects for which there Is
sense in working. and when fully and
finally obtained. they will serve as step
ping stones for going further. The form
alton and the public expressing Of healthy
sentement is the first object for which tins
journal has aimed In this regard, the
country stands on a higher plane to-day
than ever before.
Corrupt methods Of conducting public
business are TO be made unpopular SO that
no one will care to connive at them, even
by silent acquiescence. This Is another
grand step which the country is now nearly
prepared TO take.
The next point to I've gained, Is that IN
telligent and right minded men through
out The country shall actively concern
H., ,I,.,s aud ka u-iliinOr IN frIyp their
time and money, and TO sacrifice hope OF
official favor. for the common good That
there are such men, was demonstrated at
the last session of the Assembly. We need
more Of them, and it will be a grand thing
for the community to see them step 10 the
front
All this however, comes in order OF time
before combined action under individual
leadership The latter stage OF political
education demands a long political expert
ence, and that mutual confidence between
a body and It's tried and tested leaders.
which only experience and time can pro
duce
In advocating the objects which we have
outlined above while we have always
avoided all fawning upon royalty or office,
and all attempts to condone or deny official
short comings, whether in the chief OF the
nation or in subordinates, we also avoid
ill-considered and mischievous tendencies
Of revolutionary character.
In walking the middle course which we
have marked out for ourselves, we do not
fear that we shall compromise with evil
A firm and correct course has no connec
ton with compromising methods.
The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1884-10-01
NOTES..

Az exchange SAYS that the Louisiana sugar crop
is estimated TO fall short at least twenty-five per
cent. owing to the partial failure OF ratoons and
loss BY floods. A shortage of twenty per cent. is
also expected in the rise crop.
The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1884-10-01
Nrm advertisements.
Tax-AppeaI Notice !

THE TAX-APPEAL BOARDS, ON
l. the Island Of Hawaii, for io, Puma, and Kan, will
be In session a. follows:
IN PuNA--FRIDAY, October Sd, at the Court House,
Pohoiki.
IN KAu-MoNDAY, October 18th, at the Court House,
Waiohinu.
IN HILo-M0NDAY and TUESDAY, October sOih
and 2Ist
sS- All persons taking appeals from their assess
ments hereby notified appear at said times and
places, In their several Districts
7. 5. LYMAN,
los q President of Tax-Appeal Bnards