The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1901-10-17
BUSHELS
OF BOOKS
Tax Appeal Court
Hears Income
Cases.
IJAPS LISTEN
TO COMPETITORS
Asiatics the Only Ones Appealing.
Refused to Open Their Books
to Assessor.

The Tax Appeal Court heard the first
appeals from the income tax assess
ments fixed by Collector Pratt, last
night. Altogether there are less than
forty appeals now. half a dozen cases
having been compromised within the
past few days.
The merchants dissatisfied with the
assessors figures are almost exclusive
ly Asiatics, there being but three
American business firms among the
appellants. The appeal on the part of
the Asiatics is really from a % per cent
increase made by the assessor, beca use
he and his deputies were refused ac-
cess to the books, and they are by this
means compelled to produce their &C
counts in court. In fact, the Japanese
merchants came into the assessors Of
flee last evening with bushel baskets
containing books of accounts and sales,
and they were compelled to leave them
with the assessor as evidence, to be
examined at his leisure.
But one case was fully heard, that of
S. Osaki, who was represented by his
manager, Fujisaawa. The principal
reason, probably, for so few appeals,
is the fact that it would open the
ness competitors. This was brought
out last night when S. Osaki objected
strenuously to the publication of the
evidence before the court in the news
papers, though everyone of his business
competitors were grouped around the
witness stand. with open mouths and
distended ears, taking in every detail
of Osaki's business affairs,
AT an early stage of the hearing S.
NJ Ballou, who, with II. a. BigeIOw
was representing Osaki. requested the
court to make a ruling that the details
of business before the court be kept
secret, and that the reporter present
be requested not to publish the evil
dence relative to the cost and selling
price of stock, the percentage of profit,
etc. Chairman Bolte stated that he
would make no ruling upon the ques-
ton, and referred to G. NJ. Robertson,
attorney for the assessor, who stated
that though it was the policy of the
tax office to keep the private affairs
of citizens secret, yet when a case was
brought into court, the proceeding be-
came public, and he saw no way by
which the public could be excluded.
Mr.. Ballou replied that it was within
the power of any court to declare it's
proceedings private. Mr.. Bolte then
requested the reporter present not to
publish such evidence as was present
ed at last nights session, which was
readily agreed to. A request that only
the totals be published, was objected
to by the witness, though his attOr-
neys were not averse to this. Fujisa-
ava emphatically objected to the pub
location of any of the statements made
relative to the business of Osaki. Right
behind him We're half a dozen Japs
of other firms drinking in every de-
tail, now and then one of them covertly
making a scratch in a notebook Just
a moment previous to this discussion
Mr. Winston, a member of the court,
called attention to the fact that there
were many men present whose cases
could not be reached, and told them
they might leave. Not one stirred;
they We're Japanese merchants in the
same line of business as is Mr.. Osaki.
and they were acquiring valuable in
formation as to the business methods
which had made him so successful.
Mr.. Winston suggested that if the re-
porters were to be excluded the whole
proceeding should be secret, as other
wise the very persons particularly OBJ
jected to would obtain the information
which their competitors wished to keep
from them. Mr. Bolte finally asked
that the matter of secrecy be left open
until today, when the court will decide
what shall be done. Last night the
Japs were rot slow in absorbing what
information they desired about the
testimony of the witnesses as to the
prices paid for goods and the per cent
of profits were fairly gulped down.
Last nights session of the tax court
IwslE. r. flTrr-N L.
income tax appeals At a meeting of
the three members of the court held
Monday, Judge Wilcox resigned as
chairman, and c. Bolte was elected in
his place This was made necessary,
as the law requires the presence of the
chairman and one other member to
constitute quorum. The illness of
Judge Wilcox makes his regular at
tendance a matter of doubt. and he
was unable to be present last night.
The session began at Z O'Clock. and
every appellant was present in per-
son, or represented by an attorney
The Japs who were expecting some in
teresting developments, were present
in numbers
The following is a list of those talk
ing appeals: H. Hamana, Imasaki. !
hato, NJ. kawaharo Murakami. Ma
toscnlge, h Oda, Shinamoto, Sayegu-
Gil E1u ing, See Wal
Ton, Pong Sing Yen, Tong Wing wal.
n n. Hawaii, j. Katagihara, Ishoshima'
Nulga, Hirose. K. Taketo, Suga, Ching
Ono, Wing Wo Chan Co, Hon BinS
GO. comprising nine appeaIs), S. Oso-
"a, ). kojima, HOLSTER & Co, Lai
sing kee, Hawaii Tobacco Company
and Pacific Import Company
These appellants We're represented in
person by the following attorneys:
Whiting & Robinson, George Davis, ].
I. De Bolt, H. A. Bigelow and s. NJ.
Baliou, of Kinney. Banou & McClana- 7
han, and Judge Stanley. Mr.. Robert
son appeared for the assessor.
The Osaki case was the first one
taken up This assessment, like the
majority of assessments of japanese,
was increased % per cent by the as.
SCISSOR because of the refusal of the
;lrm to allow his men to examine tha
oooks, as required by law The exam
nation last night was made into the
business of three stores conducted Jv /
Csakl the general provision and mer.
store the wholesale liquor es-