The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1900-10-29
ASSESSOR KNOCKED OUT.
SUPREME COURT sUsTAINs TAX
APPEAL COURT.
Assessor Placed Too High Valuation
on Hawi Plantation and Appeal Court
Overruled Him.

The Supreme Court this morning
handed down a decision dismissing the
appeal of Tax Assessor Willfong from
the ruling of the tax appeal court in
the valuation of r. r. Kinds Hawi
plantation, and ordering that the valu-
alton placed on the land by that body
be enforced. The decision was given.
in the appeal which the tax assessor
took from the decision of the tax ap-
peal court reducing his assessment on
the property in question.
The decision is as follows:
"An appeal from the decision of the
tax appeal court of the third division,
district of l<ohala Island of Hawaii,
Territory of Hawaii. The record in this
case shows that the appellee, r. r..
Hind, returned for taxation, for the
year 1899, Hawi plantation, located at
Kohala Island of Hawaii, at a valua-
ton of 1928, ,351 that the tax assessor
for said district increased this valuation
to the sum of $2S7 900; that from this in
creased valuation the tax payer, the
appellee herein, appealed to the tax ap-
peal court for said district, that hear
ang was had before said court and
. number of witnesses were examined for
each of the parties to the controversy;
that at the conclusion of the hearing
the members of the tax appeal court
were unanimous in the opinion that the
valuation placed on said property by
the assessor was excessive and made an
order reducing the amount thereof to
$265,000, being the same as the valua-
tion for the preceding year; that from
said order the tax assessor herein, not
ed and perfected an appeal to this
court.
"The Supreme Court of the Republic
of Hawaii in the elaborate and exhaus-
tive opinion rendered in the tax assess
ment appeal cases II Hawaii 239 to 245,
announced the rules that should govern
and clearly points out the various ele-
ments that shall be taken into consider
alton by tax assessors in valuing prop
erty for taxation purposes. The tax
laws of the territory are the same as
those of the Republic at the time said
opinion was rendered
"The tax assessor relies principally
for the correctness of his valuation on
the fact that the court placed a Valu-
alton on this property for taxation for
the year 1897 I'll Haw. 252) of 1857, 800
and the acquisition of additional
lands by the appellee. The appellee con-
tends that the valuation placed on the
plantation for the year 1897, was based
on evidence showing an average yield
of 2 57-100 tons of sugar per acre and a
net profit for the years business; while
the evidence for the year 1899 shows a
yield of only 1 1-5 tons per acre and
no profit but a possible loss on the
years business; that the rainfall in the
district is decreasing each year and
that irrigation by pumping at this time
is an experiment and that the addition
al lands are leaseholds held at high
rental and that it is problematical
whether they will be source of profit
or loss to the plantation and that these
leaseholds were taken into considera-
tion by the court in fixing the valua-
tion for the year 1897.
1--WE are convinced that the evidence
supports the contention of the appellee
and fully sustains the tax appeal court
in reducing the valuation placed on the
property by the assessor to the amount
of the assessment thereon for the pre-
ceding year. and that an appeal there
from by the assessor cannot be sustain
ed.
1.-THE appeal is therefore dismissed
and the order of the the appeal court
placing a valuation on Hawi plantation
for taxation for the year 1899 of $265,OO
is affirmed"