The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1897-11-20
FIXED VALUATION.
SURE me Court Decides on Sugar
Appeal Cases.

SGrr.me Court Decides on Sugar
Appeal Cases.
An opinion as handed down by the
Supreme Court yesterday in answer
to the appeals taken from the Tax
Appeals Court on the valuation placed
by that Court on several plantations.
Fifteen plantations are effected in all,
and the one decision covers them all
in it's general scope. Each plantation
is cited and it's valuation .-xed by the
Court. The decision in general sup
ports the Tax Appeal Court.
According to the decision the planta-
tions involved in the cases in question
returned their property under the old
law, and the several assessors fixed
the valuations at the amounts which
they deemed proper under the new
law. In most cases the planters ap-
pealed only on the amount of the as
sessment in excess of the compromise
valuation of last year.
The Court first gives Its reasons for
fixing the values of the plantations
and makes various suggestions for the
returning of the several items required
by the tax law. One of these is the
has been a growing or declining one.
The Court also suggests that the con-
sentative and not the speculation
spirit should control in matters of as
sessment.
The decision enters into the ques-
ton of the future and states that the
Treaty" and labor are the two prin-
cipal matters of uncertainty that affect
the plantations as whole. The un-
certainty in regard to the supply OF
labor depends largely upon whether
annexation" takes place or not. The
most important question in this con-
nection is what allowance should be
made in general for the uncertainties
of the sugar industry, of which uncer-
tainties that in regard to the Treaty
Tor anneXation) is the most conspicu-
Gus. The Supreme Court concludes
with giving the valuations as fixed by
the taxpayer, the assessors, the Appeal
Court and it's own valuation. Lihue
Plantation fixed its value at 81 ,000,0
the assessor at 81 400 900. the Appeal
Court at s1,210,615, and the Supreme
Court at 81 800, 600. Grove Farm fixed al
valuation at $780, 900, the assessor al
s16S. 450, and the Appeal Court and the
Supreme Court the same. Waiakes
Mill Co.. fixed its valuation at S640. 900
the assessor at $4,000, the Appea
Court at S675.O0O. and the Supreme
Court at $4,000 Hilo Sugar Co.
fixed its valuation at 100000, the as
SCISSOR at s75O,000. the Appeal Cour
at SIPS, 900, and the Supreme Court a
$3.50. 900. Onomea Sugar Co., fixed it:
valuation at $4,000. the assessor a
$936,619, the Appeal Court at $S75, 900
and the Supreme Court the same. Pc
peekeo Sugar Co., fixed it's valuation
at 100000 the assessor at 100000
the Appeal Court at 100000 and thu
Supreme Court the same. Hakalal
Plantation Co., fixed its valuation a
s625. 900. the assessor and the Appea
Court at 100000, and the SUPREME
Court at S65O,000. Hamakua Suga
Co., fixed its valuation at s650000, tn,
assessor at 1854 900, the Appeal Cour
and the Supreme Court at 100000
Paauhau Plantation Co., fixed it's valu
alton at $685., 172. the assessor at $500,
600, the Appeal Court and the Supreme
Court at 100000. Union Mill Co., fix
ed it's valuation at s149, 771.29, the as
SCISSOR at $4,000, the Appeal Court a
$780, 900, and the Supreme Court a
s149, 771.29 Hawi Mill fixed its valu
alton at S210,444. the assessor at 1925,
900. the Appeal Court at 100000, ant
the Supreme Court at s2S7 800. Hutch
inson Sugar Plantation Co., fixed it!
valuation at S625, 200, the assessor a