The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1901-08-21
ASK CUTS
IN TAXES
Court Hears Manv
Appeals From
Rating.

The Tax Appeal Court was in session
all yesterday afternoon and evening.
and made good Roadway with the nu-
inerous cases on the list.
The frst matter taken up was that OF
the Allen & Robinson wharf assess
ment, which was partially considered
Monday afternoon. Holmes & Stanley
presented the case for the appellants
and w. o. Smith conducted the exam
ination for the Government The ap-
ipellants base their appeal from the as
sessment figure on the argument that
me property is owned by number of
persons, the interests being so divided
trat it is impossible to improve the
property because of continual disagree
ment. The case was taken under ad-
visement by the commission.
John Ross, who holds a leasehold in
terest in Kapiolani Park assessed at
$4,000, had made a return for $4,000, and
appealed on the difference.
Chas. S. Desky's Pacific Heights
property. assessed at s15O,OOO and re-
turned at s145;000, was the subject of
llong discussion.
| The case of ]. A. and E. Magoon in
! regard to property on Keeaumoku and
Lunalilo streets was compromised. The
assessment was for $4,000 and the re-
turn estimated the value at $4,000. A
compromise was effected at $4,000
In the evening j. A. Magoon presented
several appealed cases for various clients
erfr-
over to the consideration of the same
The first of these cases was that of A.
Hooking whose Nuuanu street property
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
!. figures in support of his estimate. Mr..
Magoon contested the assessment on the
ground that eight times the rental value
is recognized as a fair assessment by
the law
The assessment of a 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
separate item a four acre tract was as
sessed at $4,000 the return being for $4,000.
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 S31, $50. The appeal
in this matter was discontinued by coun-
sci for appellant. There was also forest
lands assessed at $4,000 and returned at
s5O0O Mr.. Magoon claimed that no In
IT. In,a o,,I
Il that it was worth only nominal sum
lar 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 $3.440 was included
in this estate also. Appeal was dfscon-
tinued to It,
The property of Antoine Manuels
Nuuanu and Pauahi streets was assessed
at 900 and the appellant had made
return for $4,000, claiming that the i'm
provements had been swept away by fire
at the order of the Board of Health and
i that the unimproved land was not worth
more than the estimate given.
"A This appellant also appeals from an
! assessment of $500 on an irregular lot
/, near Pawaa bridge, the return made be-
! ing for $4,000.
Il 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
I "a S4S square feet and was assessed at
500 OOO the return being for $4,000. Mr..
J Magoon 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 leasehold
on the building at the mauka Eva cor
ner of Merchant and Alakea streets, was
/, disputed at great length by Mr.. Magoon,
who made q return on this property u
S12 800 He stated that the improvements
| were made at his own expense, costing
800 600: the cost price. Of the improve
ments however, he eontended, was not a
! fair estimate of the present value, as the
/ building was erected at a time When the
cost of building was much more than at
| present. By his own admission the
| building brings in rental OF sooo per
! month. or $1,000 per year, and his own es-
| tinete places the assessment at s12,500.
| Throughout the hearing of the other
! cases Mr.. Magoon had laid great stress
| upon the point that eight tunes the
! rental value of property should De CON
| sidered a fair estimate, but IN TINS par
| ticular case, where eight times the renlai
| value would have made the assessment dn
! SET GEO he made the return Tor slZ3oo'
when his attention was called to this ne
i exn1ained that the buildings We're TO
revert to the owner of the lahu at the
expiration of the lease, and that the Ger
lar the building of which was heavy
item in the cost of the improvements
should be considered as a part OF the
land and not of the building, the taxes
an il to be paid by the lessor OF tha iaha-
! This matter was the occasion OF Hiueh
u,rangling and after a lengthy discussion
/ over it the session closed, the case peli'S
! taken under Amusement
| Mrs. Saucedo, mother of Mrs; Paui