The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1902-08-13
EVA AGREES
To PAY TAX
Pratt's increase OF
a Million Ac-
copied.
PLANTATION PAYS
UPON PREMIUM
Many Appeals Made to Tax Court
Withdrawal After Settlement
With Assessor.

The appeal of the. EVA Plantation
Co, from the increase made by the
tax assessor of over one million dol
lars has been settled and the case will
not come up before the Tax Appeal
Court. This IS not the only appeal
which has been successfully compro-
,nised, and there are but few more still
to be tried. In nearly one-third of
The cases, the appeal has been with
drawn and the matter will consequent
ly not be pushed further.
The Tax Appeal Court is getting near
the end of its labors and in fact it
needs to, for there are but few more
working days in which cases can be
heard. Under the law the Tax Appeal
Court must have concluded it's sittings
by the twentieth OF the month and con-
sequently there are but six more work
ing days left.
The work of the Tax Appeal Court
this year has been neither as long nor
so tedious as a year ago. Then it was
necessary TO nOiu SeSSIoAS uaS oAAO
night, and the members of the court
were of the opinion that they were
working rather too long for the ten
dollars per diem allotted them under
the statute.
This year the appeals have nearly
all been settled by compromise between
the appellant and Assessor Pratt. The
difficulties IN the way Of satisfactory
assessment were not so many as a year
ago, because of the decisions of the
Supreme Court made last year, upon
all OF the points which came up at that
time These decisions guided the as
SCISSOR largely in his work this year,
and when the indignant taxpayer was
explained the increase as due to a rui-
ing of the Supreme Court, he was con-
WINGED of the hopelessness of an appeal
and quietly submitted to the Tax As
SCISSORS reasoning.
The ease of the Eva Plantation
which has been settled out of court
was the larger in the amount involved
than that of any other before the court.
The return made by the plantation was
for 81, sos, 500. The assessor increased
this to s5,eov.veO, the difference being
on his estimate OF the value of the
stock. which now sells above par. Next
to this case is that OF Brewer & CO. in
which an increase was made from s1Oz,-
es3 TO 81 ,121, 137. The Increase in this
case is represented by the good will of
the concern which IS evidenced by the
price at which the stock is held, $500
for shares, the par vaIue of which is
but SEQ. There is a similar appeal in
the case Of Castle & Cooke, both these
cases having. been postponed for the
concluding sittings of the court.
The Ewa case was on par. in
way, with that of Brewer & CO., and
Castle & Cooke, the assessor taking as
his basis in the sugar company's case
the market value of the stock and
bonds, which. are held at a premium.
The Eva Plantation Co. accepted the.
increase made by Collector Pratt and
has agreed TO pay taxes upon $500. 600.
Appeals have been withdrawn also in
the cases OF the Apokaa Sugar Co,
Wong Lai, J. A. Kennedy. F. J. Church.
F. NJ Hatch, Rose II. Tenney, c. P.
Iaukea, n. NJ. Won Holt, Trustee. w
r. Castle. Hawaiian Tramways Co.,
City Mill Co, G. schumann, Ltd, S.
ozaki, j. a Magoon and Emily Ma
COON, j. A Magoon and ]. a. Lightfoot
and a number of others. The greater
portion OF the appeals have now been
withdrawn or submitted to the Tax
Appeal Court after the hearing Of evil
dence and argument.