davidaulloa/AmericanStories huggingface dataset:
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1901-11-27
FOR PORTUGUESE
INDEPENDENCE DAY

| On Saturday next the Portuguese
colony Of Honolulu will celebrate the
two hundred and sixty-frst anniver-
! sary of the freedom of Portugal from
Spanish rule. In the year 1910 the
Portuguese by force of arms, and as
sisted by England, broke away from
the yoke of Spain and became again an
independent kingdom. maintaining
their own sovereignty to the present
day.
The local Portuguese are making ex-
tensive preparations for the celebration
of their independence day, and on Sat
urday evening viii give a ball in the
new and handsome structure of the
San Antonio Hall on Vineyard street.
On Sunday a reception Will be held,
and although the place for holding the
same has not yet been decided upon,
it is thought that San Antonio Hall
will be the most appropriate. 1t is ex-
pected that the whole Portuguese coll
ony will turn out en- masse to listen
to speeches upon the great achieve
ments of their ancestors. Although
many of the Portuguese have become
naturalized citizens of the United
States. yet they look with pride to
their mother country. and are ready
to laud the heroes who fought for
freedom nearly four centuries ago.
The history of the events leading up
to the restoration of the Portuguese pow
er in 1910 is interesting. Exploration was
stimulated by Prince Henry. the Naviga-
tor, who conceived and adopted the idea
of circumnav.gating Africa to reach In
dia. Madeira and the Cape Verde ISL
ands were discovered and colonized; and
BARTHOLOMEW Diaz reached the Cape Of
Good Hope in 1856. Portugal became the
center of maritime knowledge; a papaI
bull and the treaty of Tordesillas in 149i
gave the Eastern Hemisphere to Portu-
guese conquest and the Western to Spain.
In 1897 Vasco de Cana reached India by
the Cape of Good Hope, and within few
years the whole stream of Eastern trade
was turned into Lisbon. Brazil was dis
covered in 1900; the soldiers and states
men seldom returned from the East, and
the laborers were drained into Brazil.
King Sebastian persisted with his army
In war with the Moors of Western At
RIGA in 1873 and Portugal was seized by
Philip II of Spain. At once the fabric fell
to pieces. The Dutch seized the Eastern
trade, the African posts, and part of Bra
zil, and Portuguese commerce was swept
from the seas. The successors of Philip
failed to keep his promise to preserve the
autonomy of Portugal and a revolution
began in 1910, and supported by England,
wrested the country from Spain, and
gave the crown to the House of Bra
ganza, in which 1t still remains.
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1901-11-27
TAX APPEAL
DECISIONS
Supreme Court
Makes Rules for
Tax Payers.
ANNUAL RENTAL
LAW NOT GOOD
Assessments Increased on Bishop
Estate and Also on Mehrtens
Property.

The Supreme Court handed down two
decisions upon the appeals from the tax
court yesterday, pronulgating at the
same time information of much value
to the Taxpayers generally. The su-
preme Court reverses the lower court
in the proposition that property can be
assessed only up to eight times it's an
nual rental value. AS a net result of
the decisions, which are made in the
matter of the Estate of Bernice Bishop
and of Emily K. Mehrtens about $25, 900
is added to the taxable valuation of the
Territory.
The opinion of the court is as follows
in the matter of the Bishop Estate:
a decision of a Tax Appeal Court,
though not having the conclusiveness of
jury verdict, should not be disturbed
for light reasons.
To apply the e:ght-rental rule (Civ. L.,
Sec. s2O 10 determine the value of the
landlords interest in land for purposes
OF taxation would be manifestly unfair
and unjust where the land was leased
nineteen years ago at rental of only
500 a year, and is now worth $4,000, al
though the lease has twenty-one years
assessed at 1880.
When a taxpayer makes a return with
in the time prescribed by the statute,
and the assessor gives him further time
for furnishing additional informa,lon,
and he furnishes such information and 1t
Is accepted by the assessor as part of the
teturn, the latter cannot object on APP
heal that the return was not complete in
the first instance.
OPINION OF THE COURT.
BY Frear. c. ].
This is an appeal by the tax assessor
from the assessments made by the Tax
Appeal Court of two pieces of land be-
longing to the Bishop estate.
The first is a lot fronting on Union
square feet. It's dimensions are
20 feet on King street, 1913 on
Richards street, 4.5 on Merchant
street, and log in the rear. II was return
ed at 5000 assessed by the present as
SCISSORS predecessor in Office at $4,000. adj
mitted by the present assessor to be OF
the fair value of not over $4,000, and val
ued by the Tax Appeal Court at $4,000.
The assessment was made as of January
l. 1901 The evidence was substantially
as follows: This lot fronts three
streets and IS vacant and unimproved. A
lot, also vacant and unimprOved. not far
away. on another corner Of the same
block. nearer the center of the town,
having about 35 feet frontage on Mer-
chant street and % on Alakea. was sold
In June, 1901. at the rate of S622 a square
foot II was returned for taxation by its
former owner at the rate Of $5.47 square |
foot There is no evidence as TO the cir /,
cumstances under which the sale took /
place One witness, a government sur |
veyor. testified that in June. 1900. he val I
1ed all the lots in this block for the Su- !
OF Public Works. and that /
after due consideration he valued the lot /
lust referred to at S4.A a square foot, and !
he lot now in question at $3.50 square I
loot. Another surveyor, the superintend- |
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1901-11-27
Band Notes.

The band will play at noon today at
the f1ag-raising exercises of Kaahu-
manu- school. and this evening at Ma
kee Island. Waikiki. at 1880. Tomor-
row morning a Thanksgiving concert
will be given at the Capitol grounds
from eight to nine, and again at the
same place in the afternoon from three
to five. On Saturday the band will
assist at the Catholic Fair in the Drill
Shed commencing at twelve noon. The
usual Sunday afternoon concert will be
given at the Capitol grounds.
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1901-11-27

burrowing in TO the root of the hair,
where it destroys the vitality of the
hair. causing the hair to fall out, digs
up the cuticle In little scales called
dandruff or scurf. You can't stop the
falling hair without curing the dand-
ruff. and you can't cure the dandrun
without killing the dandruT germ.
Destroy the cause. you remove the eff
feet" Newbro's Herpicide is the only
hair preparation that kills the dand-
ruff germ. Herpicide Is also a de-
lightful hair dressing.
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1901-11-27

knew nothing about it, 1t is true the
Honolulu Iron Works, the lessee, gave
in its return a list of the leases held by
it, and among them the following:
"Alakea and Queen SITS. (E. & ]. Mehr-
tens), $500" But this was in the return
of another party, the description is very
brief. and the names of the lessons are
given as "E. & j. Merhtens," while the
return in the present case is Mrs. Emily
X. Mehrten." We cannot presume from
this that the assessor knew that the
lease mentioned in the return of the Ho-
nolulu Iron Works was that attempted
to be set up now or that he had that in
mind when assessing the property in
question, even If we could hold that, If
he did know it, the taxpayer could set
that up in the present proceeding under
the circumstances. The statute (Sec.
SID. provides that the interest of every
person shall be separately assessed, and
that (Sec. 500 leases, mortgages, etc, on
property shall be set forth in the re-
turn One who makes a return as sole
owner without mention of leases, etc,
cannot complain if he is assessed accord
ingly, the assessor not knowing of inter-
ests of lessees, etc. On appeal In such
case the rental might be shown as bear
ing on the question of the value of the
property, but the lease could not be set
up to show that the one making the re-
turn had less interest than that return
ed.
The assessment of 1920 by the Tax
Appeal Court is set aside and the assess
ment of $4,000 by the assessor is allowed
TO stand.
(Signed.) w. F. FREAR,
c. A GALBRAITH,
a. PERRY.
& WILDER.
For the Assessor
HOLMES & STANLEY,
For the TaxEayer
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1901-11-27
MIsTooK TaE PLACE.
Thirsty Sailors Turn Longing Eyes
at Murphy CLUB Rooms

Naoo
Three derelict sailors hung over the
fence-ran in front of Queen Emma
Hall last night and looked inquiringiy
at the Illuminated place. Within were
sauntering people and here and there
woman could be seen. y man at the
piano was singing about Them Goo
goo Eyes" and when he had finished
there was a round Of applause.
As an Advertiser man passed the
sailors. one OF them lurched away from
the rail and said: SHAY Misser. is that
a s'loon?"
NO" was the answer, that IS the
Murphy Temperance Club. You had
better 90 in"
"Sufferin' Moses" was all the sailor
could think 10 say.
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1901-11-27

A great Improvement is being made
in the appearance of Union Square.
which is being macadamized from Mi
lilani street to Richards street.
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1901-11-27

~S>SS<><><><
to impose unnecessary hardships on
those who endeavor in good faith TO com
ply with the statute. 1t inserted the pro-
vision as to returns and what should be
stated therein In order that the assessor
might have the requisite informa lion Tor
making the assessment. In this instance
he had just the information he desired
and in a manner and at .iTne that was
satisfactory to him, and which led the
taxpayers to understand would be salts
factory. But for his action in granting
further time, the taxpayer might have
furnished the list of leases within the
time named in the statute. See New
Canaan VS.. Hoyt, q Conn, AS; Lowell vs..
County Commissioner, Allen. SIC;
Sharpe VS.. Engle. 2. Ok. GA.
The decision of the Tax Appeal Court
assessing the lot on Union square at $50,
600 is affirmed. and that assessing the
appellee's interest in the lot at Pawaa at
$500 is reversed, and that interest is as
sessed at $3.50.
(signedJ w. T. FREAR,
c. A. GALBRAITH,
A. PERRY.
ROBERTSON & WILDER,
For the Assessor.
HOLMES & STANLEY,
For the Bishop Estate.
The decision as to Emily X. Mehr-
tens appeal is as follows:
Under our statutes, one who returns
lard for assessment purposes as sole
owner, without mention Of a lease to
which 1t is subject, carnot on appeal set
up the lease to show that he had less
interest than that returned.
OPINION OF THE COURT.
BY Frear. c. J.
This is an appeal by the Tax Assessor
=, IT, -
Court OF a lot in Honolulu having a
frontage of S45 feet on Alakea street. 81
feet on queen street, and 81 feet on Ha-
lekauila street, and an area of 1887
square feet. The lot is subject to a lease
made in January. 1885 for fifteen years
at an annual rental of $500. 1t seems not
TO be disputed that the lot, II unincum-
bered by the lease. would be worth s25.-
700. The value OF the landlords interest
would be 81 200 II estimated by the eight
year rule. CIV. l., Sec. 500 This Is the
amount returned by the taxpayer. and
fixed by the Tax Appeal Court. To apply
that rule In this case. however. would be
'manifestly unfair or unjust" TO use the
language Of the. statute, and therefore Il
should not be done See the case of the
(. shop estate, ante -. Consent was Civ
IN before the Tax Appeal Court to an as
sessnent OF $4,000. but that court never
-heless adhered to the eight year rule.
We need not make an estimate OF the
value of the property subject 10 the lease
IN our opinion, the statute made the as
;essment by the assessor conclusive and
lot subject to appeal so far as the out
standing lease IS concerned.
This case IS much like that of the Bish-
70 Estate. supra, in that return was
made Of the property as if owned In fee
simple and no mention was made of the
outstanding lease. It differs from that
,ase in that no further time was given
or furnishing information as 70 the lease
md no such Information was furnished.
md as far as appears. the assessor
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1901-11-27

the brilliant talents and the beauty of
his lovely mother, Queen Amelie, whose
features are of rare type. The prince
is well schooled and speaks many lam
guages. He has not, however, been
drilled in military tactics and, con-
trary to his far-of neighbors, the Ger
man princes, knows little or nothing
about firearms. This knowledge will
be included in his new training and he
will shortly ride out with the marks
men to shoot at mock game, then at
real. He is an excellent rider and per-
forms many feats of daring.
The kings of Portugal have all been
students, and little Louis Philippe will
be encouraged to tread the path of
learning, a road to which he has not
been thus far greatly inclined. His
new training starts in at once, and
from this time on his royal highness
viii not be a boy but a man.
Among the coming eligibes Portu-
gals future king must be counted in,
for he is a very rich child through his
mothers dover right, which descendS
to him and his brother, and, as ruler
of Portugal. he viii receive the largest
income in proportion to the size of the
kingdom and the necessary eXpendi-
lures of any ruler in Europe.
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1901-11-27

81. E. GROSSMAN, D.D.S.-Alakea St,
three doors above Masonic Temple,
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1901-11-27
CAUSE OF FALLING HAIR.

Dandruff, Which Is a Germ Disease
Kill the Germ.
Falling hair is caused by dandruft,
which is a germ disease. The germ, in
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1901-11-27
Thanksgiving Day!
LOVES BAKERY

Nuuanu Street,
viii Deliver that Day.
MINCE. CRANBERRY
AND SQUASH PIES.
CAKES, ETC, ETC.
Poultry, Pigs, etc, Roasted at Reason
able Rates.
SEND IN ORDERS EARLY.
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1901-11-27

DIR. DERBY.-Mott-S Smith bldg, cor.
Fort md Hotel Sts.; Office hours. 8
to 4.
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1901-11-27

DIR. c. B. HIGH.-Philadelphi Dental
College, 1892; Masonic Temple; Tel.
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1901-11-27

Though only a little younger than
little AIphonso.'' Louis Philippe,
crown prince of Portugal, has led a
much more boyish life. Portugal i'm
poses no restrictions upon it's future
rulers, and pays them no homage be-
yond that of deep respect, and so the
little future king has up to this time
led the life of boy. Now. however,
all is to be different. and the child
must realize that he is a man.
Louis Philippe has hitherto occupied
bed chamber in connection with his
brother, little Prince Manuel, but now
ne has been removed to a large state
room, where he sleeps alone. except for
tutor who occupies a bed near by.
but even this is in an adjoining room,
so that the little prince will lie down
to sleep and dream without human
mpanionship. In accordance with
ancient Portuguese custom a tried and
trusted valet will sleep across the door
sill outside of the doorway, so that
no one can enter without disturbing tue
faithful retainer.
The young prince is a very clever
child and full of mischief. He inherits
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1901-11-27
CONTRACTORS.
JEWELLERS.

J. MORGAN.-Art Jewelry, Precious
Stones, Opals cut; Curios and Fore
eign Stamps; 1858 Fort street.
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1901-11-27

DIR. r. I. MOORE.-Dentist; room 405,
PARROT building, San Francisco.
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1901-11-27
ENGINEERS.

ARTHUR c. ALEXANDER.-S Survey
or and Engineer, 400 Judd Bldg, p.
o. box 1872.
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1901-11-27
ACKNOWLEDGEMENTS.

!. d. AVERY-Public Stenographer,
room 2, 1874 Hotel ST., over Hart &
Co.; Tel Main 70; House, Blue 2e11.
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1901-11-27
PROFESSIONAL CARDS.

REAL ESTATE AND INVESTMENTS
GEO. B. MCCLELLAN & CO.-503-504
Stangenwald Bldg. Tel. Main 50.
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1901-11-27
DENTISTS.

DIR. H. BICKNELL-McIn bldg,
rooms 2 and IA; office hours, 8 to 4.
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1901-11-27

DIR. j. UCHIDA.-Physicia and Sur
geon; office, Beretania, between Fort
and Nuuanu streets: office hours. to
II a. m, to p. M; Tel. 1911 White.
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1901-11-27
ATTORNEYS.

LYLE A. DICKEY. king and Bethel
Sts.; Tel. Main 3I2.
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1901-11-27

e bs5 - TO ldr. BOYD
liao starte5 in u,
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1901-11-27

c. r. HEMENWAY.-Ofic 400 Judd
building; Telephone 314 Main.
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1901-11-27

DIR. FRED w. HODGINs.-Eye, Ear,
Nose and Throat only; office. Alakea
street, lately occupied by DR.. Muir
ray. Office hours, 8 a m. to 4 D. m.
The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1901-11-27

DIR. T. MITAMURA.-Ofice, 1853 Nuu-
anu St; Tel White 152; Office hours,
to 10 a. m. and to p. m, except
Sundays.
Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1901-08-27
AMERICAN RAILROADS.

The complete report of the Inter
state Commerce Commission gives an
idea OF the immensely of the business
of railroading in this country, where it
is done on a larger scale and with more
attention to detail than in any other
country. The figures for the year end
ing June 30th last show that the total
mileage is 1913 ,346, in increase of 4,vo1
miles in the past twelve months.
Only fifty-two roads, with mileage
of 4,178, went into the hands of re
ceivers, as compared with ninety-four
roads, having a mileage of 1915, two
years ago. The number of locomotives
In use was 1868, passenger cars "a,
713, freight cars 1865 ,531, employees l.
017653, dividends paid $139,600, 900
gross earnings $1,4S7, 900, 900, net in
$68S 500, 600, passengers carried &c.,
100000 carried one mile 16,039 900 900,
tons of freight carried one mile 141,-
599, zoe, 900. employees killed $3.50, injur-
ed 80, 643. passengers killed 249, injur-
ed 4,12S.
1t is shown that the equipment of me
Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1901-08-27
funeral of @. N. mccoy, at sistersvIus

funeral Of @. NJ. Mccoy, At Sistersville
Sunday.
S. 3. Stathers, Of Centreville, was In
town Sunday.
Mr., and Mrs, Earnest Hill, Of McKim,
are visiting Mrs. Geo. Armstrong, on
Main street.
John Arthurs, OF sistersville. IS in
town for the fair.
Mrs. Coleman Mayfeld and children
are the guests Of relatives in town.
Miss Maud Carpenter was at Shiloh
Saturday.
Misses Mary and Kate Redmond re-
turned Saturday from an extended via
it to their grandparents at Conneaut-
vile, Pa.
Lemar Wells, of Pittsburg, Is visit
ing relatives in this county.
Mrs. Claud Robinson and Miss Cora
Carpenter spent Sunday at Pollard.
Miss Daisy Smith Sundayed ON Elk
Fork,
Mrs. John stathers and sons Chester
and Allen spent Saturday with re'a-
tives In town.
T. n. Parks, Esq. returned to his
home at Fairmont Saturday.
Mrs. NJ. X Duty, Of Pennsboro. Is
visiting Mr.. and Mrs. Robert Mccoy.
Mrs. C. e. Pyle and Miss Halle
Swan returned Saturday from the Pan
American show.
A. c. Sweeney, of scio, O., is in town
with relatives.
Dallas Martin, of Benwood, is visit
ing relatives here.
Mr.. and Mrs. w. J. Emery and Miss
Blanche Emery Sundayed in town.
Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1901-08-27
POOR KING EDWARD

The thoushtless may envy the
homage, pomp and splendor surround
ing King Edward, the most powerful
monarch IN the world, but it is good
golden sovsreigns to doughnuts that
King Edward himself would give It all
for the good old days before he had to
hold up the dignity Of the greatest en-
pire on earth and when he could en-
joy himself and skylark to his heart
content without being the cynosure of
all eyes
A notable instance OF the change
from the old days is furnished by
way Of Paris and occurred during the
kings visit to Homberg springs. When
the King was the jolly Prince of Wales
hs was haAfeHoW-neu- met with all
Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1901-08-27
FAIR PLAY FOR THE DOG.

n IOplS 20 bio NSS.
The dog is beginning to get fair play.
Science has finally stepped in to give
lAxn a square deal. Heretofore lot OF
things has been blamed on the dog for
which he has not been responsible. 1t
Is the old story of give the dog a
bad name and it's all up with that dog.
Among the most henious offenses charg-
ed up against the dog from time out OF
mind has been the crime Of hydropho-
bia. Science now declare that the dog
is not guilty, that the dog-day scare
and the nuzzling Of dogs in hot wealth
er is unnecessary and useless not to say
cruel that there is really no such thing
as hydrophobia, anyway.
An of which information is contain
ed in a leaflet issued by the American
Society for the Prevention of Cruelty
to Animals, being a reprint of an article
in Our Dumb Animals.
The article maintains that there are
no dog days; that rabies is no more
frequent in summer than IN winter, and
that hydropnobia is one of the rarest
OF diseases. While these facts have
been affirmed repeatedly. no apparent
impression has thereby been made on
the popular belief. Public officials in
sist on the enforcement Of ordinances
which require the muzzling of all dogs
in the hot months
Physicians OF prominence have made
a special study of the diseases OF the
nervous system and stoutly deny that
there is any such malady as hydropho-
bia. Others who do not go SO far af-
firm that a majority OF the deaths that
have been charged TO that ailment have
been due to fright DIR. I. c. Rose, F.
R. G. S, speaks of hydrophobia as
purely imaginary disease. DR.. l. c.
Garter, OF New York, declares that no
neurologist in that city has ever seen
case of hydrophobia. Dr. Charles w.
Dulles, OF Philadelphia, examined sew
snty-eight cases of alleged hydropho-
and pronounced most of them to be ut
terly incredible and wholly spurious
The Anti-Cruelty Society considers it
remarkable fact that no one has yet
claimed the large money award offer
ed by various kennel clubs and by sew
eral physicians to any one producing a
well authenticated case OF hydophobia
in man or beast" DR.. Par7in Jefferson
Medical College, never saw a case of
hydrophoba. DR.. Morton college of
Physicians) has seen two, both ques-
tionable DR.. Mills, University OF
Pennsylvania) has never been able to
ind a clear case OF the disease. DR..
Hearn college of Physicians and Sur
geons) believes that the bite of a dog
is no more dangerous than the scratch
of pin. He has never seen case OF
hydrophobia.
Among physicians there is an opin-
ion that the prominence which the es-
tablishme1. OF Pasteur hospitals has
given to the subject has caused many
persons 60 believe in the frequency OF
hydrophobia, and has led 10 many
deaths from fear.