The Hawaiian gazette., 1901-08-23
ASK CUTS
IN TAXES
Court Hears Many
Appeals From
Rating.
(From WcaYcsdav's dailvO


all yesterday afternoon and evening
and made good Roadway with the nu-
!nerour cases on the list.
The first matter taken up was that OF
the Allen & Robinson wharf assess
mcnt which was partially considered
Monday afternoon. Holmes a. Stanley
presented the case for the appellants
and w. O. Smith conducted the exam
nation for the Government. The ap
pellants base their appeal from the as
sessment figure on the argument that
he property is owned by n number of
re rsons, the interests being so divided
[ at it is impossible to improve tine
property because of continual disagree
ment. The cas-, was taken under adj
visement by the commission.
John Ross, who holds a leasehold in
terest in Kapiolani Park assessed at
81, 600, had made a return for 81, 900. and
appealed on the difference.
Chas. S. Desky's Pacific Heights
property, assessed at $4,000 and re-
turned at sl45,0o0 was the subject Of
long discussion.
The case OF y. A. and E. Magoon in
regard tn property on kseaumoku and
Lunalilu streets was compromised. The
assessment was for $4,000 and the re-
turn estimated the value at 5000 a
compromise was effected at $4,000.
In the evening j. a. Magoon presented
several appealed cases for various clients.
the entire evening session being given
over to the consideration of the same.
The first of these cases was that Of a.
yt,,r ,tr.
is assessed at $4,000 The return made
was $4,000. Assessor Pratt stated that
he based the assessment on the accepted
values of adjacent property and gave
hgules in support of his estimate. MIR
Magoon contested the asse ssment on the
ground that eight times the rental value
is recognized as a fair assessment by
the law.
The assessment OF thirty five acre
tract of pawaa Land owned by the John
Ii estate was next considered. Mr..
Pratt's figure was $4,000 and the appel
liant had made return for $4,000. In a
separate item n four acre tract was as
Sessed at 5000 the return being for 5000.
The appeal was in the difference and
based upon the contention that the land
was low and unavailable for practical
purposes unless filled in.
The Eva property of the Ii Estate
was also presented, there being 5000 acres
of pasture land assessed at $4,000 and
estimated by the appellant at $4,000. In
this property there was also tract of
rice land assessed at $3l,SS0. The appeal
in this matter was discontinued 10y coun-
sci for appellant. There was also forest
lands assessed at $4,000 and returned at
5000 Mr.. Magoon claimed that no in
come could be derived from this land and
that ii was worth only nominal sum
at this time. The matter was continued
for further evidence, figures on surround
ing lands Of the same character being
desired as a basis. A tract OF Waikaka-
laua land assessed at s3,4iO was included
in this estate also. Appeal was dScon-
tnued as to 1t.
The property of Antoine Manuels on
Nuuanu ana Pauahi streets was assessed
at $4,000 and the appellant had made
return for $1,000 claiming that the inn
proNements had been swept away by fire
at the order Of the Board OF Health and
that the unmproved land was not worth
more than the estimate given.
This appellant also appeals from an
assessment of $500 on an irregular lot
near Pawaa bridge, the return made be
ing for 5000
The assessment on the Trousseau place
owned by John MagoOn, fronting on
Punchbowl and Miller streets was the
subject of a long discussion. 1t contains
Si,~is square feet and was assessed at
$4,000, the return being for 5000. Mr.
MaSoon based his estimate on the ques-
ton of disputed boundaries and an un-
settled title TO a portion of the land
An assessment of $4,000 on a leasehold
on the building at the mauka Eva cor
nsr of Merchant and AIakea streets, was
disputed at great length by Mr.. Magoon
who made return on this property of
1880. He stated that the improvements
were made at his own expense, costing
$4,000; the cost price of the improve
ments, however, he commended was not a
fair estimate of the present value as the
building was erected at q time when the
cost OF building was much more than at
present. by his own admission the
building brings in a rental of 5000 per
month, or $1,000 per year. and his own es-
innate places the assessment at sl25O1.
Throughout the hearing of the other
cases Mr.. Magoon had laid great stress
upon the point that eight times the
rental value of property should be con
sldered fair estimate, but in this par
ticular case, where eight times the rental
value would have made the assessment
soLoo' ne made the return for sl2,5OO
"hen ms attention was called to this he
explained that the buildings were TO
revert to the owner of the land at the
expiration of the lease, and that the eel
lar. the building of which was a heavy
item In the cost of the improvements
should be considered as a part of the
land and not of the building, the taxes
on 1t to be paid by the lessor of thu. land
This matter was the occasion of much
wrangling, and after lengthy discussion
over 1t the session closed the case being
taken under Amusement.