The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1899-03-14

should be abandoned and the land be put sugar
would be taxable.
Many other coffee planters appealed from the Tax Appeal
Court and joined with DR. Russell the appellant in this
and agreed that the decision this Court in the present
should be decisive of the other Considerable
mony taken both sides The territory question
formerly in the main part mbroken dense forest jungle
fact owing the copous of that district The expense
and labor in clearing the land and render it suitable for coffee
growing very great In order develop the of the
land and make it accessible cultvaors the Volcano Road
constructed by the government great public expense
The land deemed suitable the growth and
its cultivation only the land placed in
at what considered low values but the
passed exempng the coffee and coffee produced every
thing necessary its growth and preparation
taxation for ten years from 1892 The coffee planters testified
that though they still hopeful the enterprise
proved profitable About third applicants
for coffee cultivation that have abandoned their hold
ng Sales of partly established coffee plantations
been made prices higher than that paid by the original
grantees of the and in instances higher than
the values placed them by the But the sales
all of coffee lands such and their value nominal except
used for coffee culture The fact that upon parcels of
the land raised small crops Indian corn, cabbage
potatoes, almost exclusively for the consumption of
vator and his employees capable of profitable sale outside
OF the neghbohood nsane show that these lands have
value distinct from coffee raising But if the coffee culture of
that region should be abandoned Improbable there
dence that the raising of such would be profitable If
coffee should fail, cabbage and would very likely fall
owing the distance from market We may fairly deduce
from the evidence that coffee culture III the region still in
It's experimental stage That the Legislature thought in
1898 apparent from the extension of the exemption from
taxation for years and before the the first exemption
had expired To tax the land higher from year
because the coffee them produce berries they
grow older would be in effect the coffee and their
product and deprive the of the legislative exemption.
To distinguish between the mproved value of OF
land in that region and its value for coffee culture is well nigh
impossible The Tax Appeal Board composed of familiar
with the district did value each land separately,
but simply reduced all the by $3.50 No
by the Board In default therefore, of evidence that the
lands question have increased in value above the paid
them when mmproved find the evidence that what
increased value they have shown by sales owing
the coffee culture and that this increment of value
taxable the by of the of exemption
1t be asked for how long shall this principle and
of taxation be followed We until it be shown
that the lands have value and above the purchase
fixed by the government independent of their the pro
ducon of coffee, the statutory exemption still existing.
Little &C Gdbruh for taxpayer
". O. Smith, attorney General for the Assessor.