The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1889-04-16

or TAXES FOR THE DISTRICT OF
Honolulu.
EEEoEE JUDD c. J., N'cULLY j., PRESTON j.
BIcKERToN J., DOLE J.
Opinion Of n. Court PEI. McCuHy, j. M.
Justice Doe Dissenting.
The plaintiffs are trustees under
the viii OF the late Hon. Mrs. Ber-
nice p. Bishop.
II l. relevant TO this case to set
forth some y the provisions of the
VII Article thirteenth Is a. fol-
lows, emitting some directions az
10 the regulation OF the schools and
reports Epon the business:
Thirteenth. I give, devise ana be-
Gueath all the rest, residue and re-
maInder Of my estate real and per-
s0lal wherever situated unto the
trustees below named, their heirs
and assigns forever, TO hold upon
-he following trusts, namely: to
erect and maintain in the Hawaiian
Islands two schools each for board
ing and day scholars, one for boys
and one for girls, to be known
a. and called the kamehameha
Schools. ! direct my trustees to
expend such amount as they may
deem best, not TO exceed however
1ne-haH Of the fund which may
come into their hands in the pur-
chase Of suitable premises, the cree
ton Of school buildings and in fur
nishing the same with the neces-
sary and appropriate fixtures, fur
ziture and apparatus. l direct my
trustees 10 invest the remainder of
my estate in such manner as they
may think best, and to expend the
annual income in the maintenance of
said schools: meaning thereby the
salaries Of teachers, the repairing
buildings and other incidental ex-
psnseS, and TO devote 4 portion of
each years income to the support
and education of orphans and others
n INDECENT circumstances giving
the preference to Hawaiians of pure
u part aboriginal blood: the pro-
portion in which such said annual
income l. 10 be divided among the
various objects above mentioned to
Dc determined solely by my said
trustees, they to have full discre-
tiOn. For the purposes
aforesaid, / grant unto my said trus-
ices full power to lease or sell any
portion of any real estate, and to
reinvest the prodeeds and the bal
ance Of my estate in real estate, or
IN such other manner as to my said
trustees may seem best"
The viii provides in sundry other
articles for annuities and life estates
in property which shall afterwards
revert 10 The trustees.
We think the plaintiffs are
wrongly entitled in this case
50 Trustees Of the Kamehameha
Schools" They are trustees under
The viii Of Mrs. Bishop.
IN this action they claim the re-
TO them of $4,000 paid to
the defendant under protest, as
being exempt from taxation, the
amount Of tax assessed on real
property of this trust situate within
the defendants collection district.
The lands assessed do not include
the premises occupied by the Ka-
School for boys, the |
only one yet established. The |
claim Of exemption is derived FROM
these words Of Section 20, Chapter
AANEIL, Of the Session Laws of |
1856 Real property belonging
% private schools
.haI be exempt from taxation"
The case was tried by Mr.. Justice
3ickerton, the jury being waived, /
who gave judgment for the de-
endant Oh the authority of Smith
e E0eLsmala, Ex'or. , Haw. 800.
The plaintiffs except to the judg-
lent Of the Court. No facts are in
controversy.
We quote from the statute under
which the exemption is claimed,
0und at page SO Of the Session
avs Of 1886: "Real property
.elonging 10 the King or Queen, to
be Government, to the Board of
EDUCATION for the use of schools, |
Incorporated or private schools, to
he Queens Hospital, to religious
5ieties for church sites and bury
~ grounds not TO exceed five
cres in extent shall be exempt
rom taxation. Personal property
elonging 10 the King or Queen or
b The Government, to the Board of
EDUCATION for the use of schools, to
or private schools, and
the Queens Hospital is also ex-
mpt."
The plaintiffs counsel contends
hat there is no Limitation in the
Iarute TO the effect that such real
in order to be exempt
rom taxes, shall be used as school
remises or (as in case of religious
ocieties) for sites" and .. burial
rounds not to exceed five acres in
Xtent,' nor Is there any require
lent such a is contained in Eng