The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1902-08-25
PLANTATION
TO PAY LESS
Tax Appeal Court
in HiIO Makes
Report.
IMPROVEMENTS AT
VOLCANO HOUSE
tlilo Hotel CIosed-LittIe Gives
Up-Printe Cupid Stirs His
Countrymen.

HILO, Aug. 22.-The Tax Appea
Court has sustained appeals in the
cases of three of Hawaiis plantations
the amounts fixed by the Assessor be-
ing cut down in every instance. AS a
result the Territory will be out about
$4,000 in taxes which Wouid otherwise
have gone into the public Golfers.
In the case of Waiakea Mill the asses
sor's figures were cut three quarters of
a million. The Waiakea Mill Company
is capitalized at 100000. The assessed
valuation had been raised from time to
time until in 1900 the company paid
taxes upon a valuation of 81, 250, 900. In
that year the company appealed from
the Assessors judgment but the appeal
was not sustained. At that time sugar
was at the high water mark and the
company was distributing in dividends
something like $500, 900 a year. While
this year. sugar is not worth more than
| two-thirds as much as it was in 1900,
and labor is higher and harder to get,
the assessment of Waiakea was raised
to s2,00O,00O The appeal was against
this s750000 raise. While the manage
ment of the plantation does not con-
slider that a fair dividend will be paid
on $750,000 yet no opposition was en-
tered to paying taxes at that amount.
The Pepeekeo Sugar Company, with
capitalization of $4,000 was assessed
this year at $1,OOO,0OO. The Company's
appeal was for a reduction of s25OO |
The same arguments and reasoning ap-
piled as in the Waiakea case and the
Appeal Board allowed a reduction of
$3.50, 900.
The Hamakua Mill Company claimed
a reduction of 100000 from their assess
ment of $6S0,O0O, basing their claim on
the ravages of the late drouth as well
as upon the low price of sugar The
judgment of the court was for the
plaintiff.
One of the interesting cases decided
by the Appeal Board was that of o. T.
Shipman of Olaa, who appealed in or
der to determine the Governments
policy of taxation of lands, hitherto |
classed as coffee lands but now have I
come to be included in the sugar belt
Gomez land in Olaa which was formerly
assessed at 81 per acre was assessed
this year at $50, because it has been
demonstrated that cane may be grown
upon it. In Mr.. Shipman's case, appeal
was taken from an assessment of TWEEN Il
ty-hve acres of cane land at $50 per I
acre; twenty-five acres of coffee land Y
at "a per acre. and forty acres of raw g
forest land at $40 per acre This clas- C
was objected to on the ground s
that the land was all coffee land and b
that cane growing was as much of an y
experiment as that of coffee. The APP
peal Board refused to take this view. :.
1t was pointed out by Carl S. Smith, :,
attorney for the Territory, that Mr. h
Shlpman had himself placed a value of n
soV per acre on the land in question, Il
having paid that price for it. 1t was q
also figured that the assessment aver Il
aged only sS6 per acre for the whole
tract and that therefore it was not ex- =
;esslVe. The judgment of the court was e
in favor of the Territory T
LITTLE STANDS NO SHOW. "
Judge Little evidently received but "
little encouragement from Honolulu y
politicians in his efforts to secure the l.
republican nomination for delegate. n
Emil Ney, his political sponsor, failed G.
10 return to Hilo with the Judge
Immediately upon Titles return from '
the capital he had published in his per-
sonal organ the following card:
Editor Tribune: 1 wish to say to my y
friends throughout the Territory who y
nave been kind enough to consider my i,
name in connection with the nomina- h
llon for Congress: That have not, am Il
not and will not be a candidate for the il
republican nomina ton as Delegate to
congress, and my name will not go p
before the Republican Territorial Con- II
Ventlon for the nomination. While I St
am stalwart Republican yet, since p
assuming the bench. L have not taken -
any part in politics whatever and -
whenever 1 conclude to do so my h
friends viii not be left in doubt as the r
course 1 shall pursue or the platform
Upon which 1 shall stand.
- CO
G.. T. LITTLE. =