The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1901-11-01
ASSESSOR
APPEALS
TaxCourt's Ruling
DiSsatisfies
Pratt.
SUPREME COURT
WILL HEAR CASES.
Both The Taxpayer and Assessor
Appeal From Some Of
the Decisions.

Seventeen appeals from the decision
of the Tax Appeal Court were filed in
the Supreme Court yesterday. The
legislative act creating the tax courts
provided that in case of a refusal TO
accept its findings the case must go
directly to the Supreme Court. Under
this act the tax courts of the Terri
tory have the same powers as a court
of record, or of the circuit courts, as
far as tax cases are concerned
The greater number of appeals were
filed by Tax Assessor Pratt, who IS
dissatisfied with the rulings made by
the lower court, and wants final de-
cision from the Supreme Court as d
precedent in future cases. There are
numerous points of law relating par
ticularly to the valuation to be placed
upon leaseholds. upon which a judi
cial opinion is wanted.
At present the law is not clearly de-
fined as to whether the owner of the
property must pay upon its real value,
or upon the value fixed in leaseholds
made years ago, when land could be
obtained for a song.
In two cases appeals are noted both
by the taxpayer and the assessor. so
that the tax court evidently failed to
satisfy either side Below is given Il
list of the cases and of the findings
OF the lower court, a transcript of the
evidence and proceedings of the tax
court accompanying each appeal:
John Puulua-Valuation claimed by
assessor, $1,000; by taxpayer, $1,000
Fixed by court at $4,000. Appeal by
assessor.
Julia X. Hunt and Becky a. Hunt
by assessor, $14,4o0; claimed !
by taxpayers, $1,000. Fixed by tax
court, $1,000. Assessor appeals
NJ Observation-Disclosures by assessor, !
$4,000; claimed by taxpayer, $1,000. ,
Value placed by tax court, $751; APP !
peal by assessor.
Antoine Manuel-Naluation by asses I
sor. sSs. 500; claimed by taxpayer, S1S,- |
BOO. Fixed by tax court, $4,000 APP |
peal by assessor.
Hawaii Land Company-Yaluation of ,
assessor, s27, 500; claimed by taxpayers, !
$4,000. Fixed by tax court $4,000. !
Appeal by assessor.
Emily X. Observation-Disclosures of as
SCISSOR, S25. 900; claimed by taxpayer, |
= 200. Fixed by tax court, $1,000. APP
peal by assessor. 4
Estate OF James Robinson-Valuation
lAtu ny dSStSSOl. FfOo,NtV- NldlliltN bS
AK payer, $4,000. Fixed by court,
1868. 500. Assessor Pratt appeals.
The Doiron Decentralization fixed ]
~ assessor IS. 600: by taxpayer. $4,000. I!
Fixed by court. 1880. Appeal by as
SCISSOR.
$. &. INSTRUMENTATION by assessor,
1906 .45O: claimed by taxpayer, Sl59,SS5.
Fixed by tax court. S2369I0. Assessor
appeals.
Kapiolani Estate-Valuation fixed by
assessor, $459. OoJ; by taxpayer $1l2,-
90. Fixed by tax court, S2l4,O61. APP
zeal by both Assessor Pratt and Ka-
)iolani Estate
Estate of a. A Carniot-Valuation
liked by assessor. $4,000: claimed by
axpayer. 5000. Fixed by court, $1,000.
Appeal by assessor.
Campbell STANDARDIZATION by as
SCISSOR. 1862 O0G; claimed by taxpayer,
'2i5. 600. Fixed by tax court. $3S]62S-
Assessor appeals.
Mary \. decentralization by as
SCISSOR, $4,000; claimed by TAXPAYER
20, 600. Fixed by the court. $4,000. AS
SCISSOR appeals.
SCISSOR $1S4S42.S2: claimed by taXpay-
r. S124S42.S s.. Fixed by tax court,
1924. S42.S Assessor appeals.
{. X. {. Redistribution by asses
;or, $4,000: claimed by taxpayer ~
,0a. Fixed by tax court, $500. fsses-
sor appeals.
J. II. Coney-Valuation by assessor
so 600: claimed by taxpayer $4,000.
Fixed by tax court. $75,400. Both as
SCISSOR and taxpayer appeal. In TINS
,ase the lower court held. We are
Unable to ascertain the real value OF
his land and therefore split the diff
'erence.'
John Ii Estate-Valuation by asses
ior. 1925, OJS; claimed by taxpayer, ST.
'29 Fixed by tax court, $l22,ouO IL
Estate appeals.
Bishop Standardization of assessor,
,IIO. 600: claimed by taxpayer $30,S00.
FIXED by tax court. $3O,S00.
\ NEUTRALITY-SUSPICIOUS. by assessor
-. coo: claimed by taxpayer. $4,000
7ixed by court, $4,000. Appeal by tax