The Hawaiian gazette., 1901-11-01
ASSESSOR
APPEALS
TaxCourt's Ruling
DiSsatisfies
Pratt.

] seventeen Appeals from inc u'IISl'h
of the Tax Appeal Court were filed in
the Supreme Court yesterday. The
legislative act creating the tax courts
~ divided that in case of 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 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
| precedent in future cases There are
| numerous points of law relating par
| ticularly to the valuation to be placed
upon leaseholds, upon which 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 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 a
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, $4,000.
Fixed by court at $4,000. Appeal by
assessor.
Julia * Hunt and Becky a, Hunt
Valuation by assessor Sli, 400, claimed
by taxpayers, 5000. Fixed by tax
court, $500. Assessor appeals.
NJ. Observation-Disclosures by assessor,
Si5, 600 claimed by taxpayer, $4,000.
N.1t ,,la h,Tt .x llrt i. \ n
peal by assessor.
Antoine Observation-Disclosures by asses
sor S3s. 500 claimed by taxpayer, SIS,
600. Fixed by tax court, $4,000 APP
peal by assessor.
Hawaii Land Company Valuation of
assessor, $4,000; claimed by taxpayers,
$4,000. Fixed by tax court, $4,000.
Appeal by assessor.
Emily * Observation-Disclosures of as
SCISSOR, $25 900; claimed by taxpayer,
$500 Fixed by tax court $500. APP
peal by assessor.
, Estate of James Robinson--Valua
fixed by assessor, $i36OOO; claimed by
tax payer, $4,000 Fixed by court.
S2G3, 1866. Assessor Pratt appeals.
The Doiron Decentralization fixed
by assessor, $1,000; by taxpayer, $4,000
Fixed by court, $4,000. Appeal by as
SCISSOR
$. G. decentralization by assessor
, $3o6, i5O; claimed by taxpayer, Sl59,3S5
E Fixed by tax court s236,97o. Assessor
- appeals.
. Kapiolani Estate-Naluation fixed by
, assessor, S459,00 by taxpayer, $ll2,
700. Fixed by tax court, S2l4,O6I. APP
peal by both Assessor Pratt and ka'
piolani Estate.
= Estate of A. \. Carniot-Valuatior
= fixed by assessor, $4,000: claimed by
e taxpayer. 5000. Fixed by court, $500
1 Appeal by assessor
l Campbell INSTRUMENTATION by as
SCISSOR, $662, 900; claimed by taxpayer
S2i5, 900. Fixed by tax court, s3SG62S
Assessor appeals.
Mary A. characterization by as
SCISSOR, $liO, 900; claimed by taxpayer
500 600. Fixed by the court, 100000. AS
SCISSOR appeals.
SCISSOR, HSiS42.S2; claimed by taNpay'
, or. sl24.S42.S2. Fixed by tax court
, SPA, Si2.S2. Assessor appeals.
&. X. G. Rooke-Naluation by asses
!, sor 1000: claimed by taxpayer, 81.
500. Fixed by tax court $500, Asses
sor appeals.
, j. H. Coney-Valuation by assessor
a s97 900; claimed by taxpayer. $4,000
a Fixed by tax court, $4,000. Both as
!. SCISSOR and taxpayer appeal In thi
> case the lower court held We ar,
unable to ascertain the real value %
this land and therefore split the diff
: ference"
John Ii Standardization by asses
sor sl25,O5S claimed by taxpayer, ST.
, O29. Fixed by tax court, Sl22,50O
, Estate appeals.
Bishop Decentralization of assessor
$4,000 claimed by taxpayer, $50 SOC
Fixed by tax court, S30,SO0.
A. NEUTRALITY-SUSPICIOUS. by assessor
s75 900: claimed by taxpayer, $4,000
. Fixed by court, $4,000, Appeal by tax