The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1901-08-06
TAX CASES
!. !. ARE HEARD
FiveWereD Disposed
of7Yesterday
By Court.

T.,
SESSION yes'eruas ai'e' ''oo'i III VIC
dietary building. utilizing the haii"ay
between the tax and land offices as a
court room. Evidence was heard i'm
five eases. all of which were taken un-
der advisement Appearances were en-
tered in all the cases in which appeals
had been taken.
An important fact brought out at
Yesterdays session was the intention
of the court to take into consideration
the value of the leaseholds, and to di-
vide the taxes between the owner and
the lessee This was the suggestion
made by Attorney w. o. Smith, who APP
peared for the Tax Commission. 1t was
also decided to call each case as fast as
appeliants are ready. giving twenty
four hours notice.
The first case called was that of the
Carniot estate, for which Mr.. Schaefer
entered an appearance. The original
return was $4,000 which was increased
by the assessor to $4,000 The appeal
was made at $500 The appellant
clajme. that the land had never been
assessed at more than $1,000, and since
that time fire had destroyed the build
ing upon 1t. Mr.. Pratt said that he
had fixed $4,000 as a proper valuation
because of the fact that property in the
vicinity had been returned by the own
ers at 81 per square foot. His valua-
ton was only. $72 per foot, because
unimproved. The case was taken under
adyisement. a-...
The appeal of Mrs Bickerton was
next considered. N X. .Ozuma, who
held her power of attorney had re-
turned the five acres in question at $500,
which the assessor had increased to
$40 OOO The appeal was at $500. MIR.
Ozuma stated that he knew nothing of
the value of the land and had returned
II Al the old valuation MIR. Minton, IA
real estate dealer. had viewed the land
for him and on his statement he was
willing to increase this valuation to
g., 500. MIR. Minton testified that though
the land had a sea view it was rocky
and NOT worth much. 1t was leased to
some Japahese for 500 year. and
there were no improvements on the five
acres EXCEPT a few bee hives. Mr.. Pratt
stated he had fixed the value upon the
land from the fact that T.. C. Roe. own
ing the adjoining property, made a re-
turn of 81. 500 an acre, and ]. r. Crow
lev. holding property across the street.
made a return of 81, 400 per acre No
decision Has rendered
In the case of M. s. Grinbaum & Co..
n return of sl24.8425O had been made
on the stock of goods The> amount
was Increased to slS4S425O, and from
this action the appeal was taken The
petitioners claimed that the valuation
was excessive. and that the books did
not show the stock to be of such value.
This case was also taken under advise
ment
In the case of Lady Mary Graeme a
valuation of 500, 900 had been returned
on her Queen street property, occupied
nv ~. II. Davies & o. The assessor
Increased this amount to $40, 900. and
the appeal was made at s45, 900 Mr..
Brown who appeared for the appel
liant stated that in view of the unfav-
orable lease of the land he did not
think II tn he worth over $4,000 and
did not believe that it would bring more
than that amount at forced sale Da-
yies e. Co, he stated, had an 1S-years'
lease upon the property at 50. 600 a year.
and one of its conditions Is that the
tenapt js to nav the taxes Mr.. Smith
replied that the intrinsic value of the
land was at least STE. 600 and he saw no
reason why the Government should lose
the difference between sI5. 600 and S75.-
600 because of the unfayorable leases.
The land was worth so much and the
taxes sbould be paid upon it for the
fuu amoupt If the lessee had the ben
oft of the favorable lease he shouId
make no objection to having the tax.
He cited the case of the Eben Hall
nropertv. wherein the valuation was
fxed at s5o OOo and which was leased
for Z, Ooo a wear The owner had to
nav half of what he received for taxes
Mr Brown stated that the only oues-
tion before the court was the yalue of
the land and if II would not bring more
than s45 OOO because Of this eighteen
Years, lease then that was the yaIue
tn he considered He was certain that
the property would not bring s75. 600 at
a sale though admitting that without
the ,aase n vas EASILY worth tba, sum