The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1901-12-23

COMMERCIAL ADVERTISER HONOLULU, DECEMBER
the assessment Apparently made of business
and between parties familiar land values Pre-
sunaby they barganed rental There no evidence
that they made the rental low that the land has in
creased in value value the eee
interest $4,000 and the lessons interest only S44oO
would be other both estimates would
obviously be Incorrect If those figures the lessor
made ridiculous bunder and for nominal consideration e
changed for interest worth only
$4,4OO while acquired had an immed
late cash value of The only direct evidence tending
show the the testimony that the
paid by subtenants March, 1900 March, 1901
after expenditure by the lessee of improvements
amounted SIPS only $66S than the payable
by the lessee mention other expenses lease
would have aside the improvements comparatively
little value just after made unless
or there a change in the value of the property.
The valuation of SIS by the Tax Appeal affirmed
Robertson d Wilder for the assessor.
Achi d johnson for the taxpayer.
IN THE SUPREME COURT OF THE TERRITORY OF
HAWAII
OCTOBER TERM 1901.
A. HUMBURG r. IWAMOTO NAMURA and YAKIMA .
APPEAL rro, DrsrRcr Corrr souru ITmo, HAWAII
SUBMITTED DECEMBER D 1901 DECIDED DECEMBER 8, 1901
thus.
FnEAs CJ GALprArH PERRY, j.
points Of appeal appear
CT be
sufficient compliance with Rule of this
O.
equivalent order OF dismissal and is appeaable
OPINION THE COURT, GALBRAITH.J
The plaintiff filed of assumpst in the District
Court of South o Island of Hawaii for the recovery of
$4,000 alleged be due from the defendants
tain buildings held by them under lease On the day the
parties appeared the defendants attorney moved
the court appears from the certificate of the District Mag
''tha hearing this be postponed
the bankruptcy Tomishna settled in the Federal
Court before Judge Esee Honolulu for the that this
property in question: portion of the property in the Toni
shima bankruptcy NATTER further appears said
certificate that II sustained the motion and continued said
and that attorneys the plaintiff excepted the
ruling of the and gave notice of appeal points of
law The formal notice appeal the certificate of
the magistrate points of law which the appeal
taken.
At the hearing in this the defendants attorneys pre-
ented and argued motion dismiss the appeal CD that
points of certified in the certificate of the District
Magistrate required by the Rules of Court, (2) that the
order appealed final order and appeaable.
The permits appeals be taken the decision of
the District Magistrate directly the Supreme Court when
such appeal taken only points of law (Sec 1870 Civil
Laws Rule of this Court prescrbes that when the appeal
taken and perfected the District Magistrate shall forward with
delay the clerk of the Supreme Court certificate of
appeal stating the of the action the decision made and
Tho Tn
far this rule may be said be limitation the right
appeal given by should receive a liberal nterprc
tation.
While the certificate docs clearly the points of
law relied by the appellant in much they do appear
from the certificate we think ought to be held sufficient This