The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1902-03-25


the lower court in the case of Jonathan
Shaw, tax assessorNvs. Chas. w. Booth.
By the decision Booth is compelled to
pay taxes amounting to $500 and an
added penalty of $50 on the Pacific
Heights tract, which he had conveyed
to c. S. Desky Professionally. The opin-
ion is written By Chief Justice Frear
concurred in by Justice Galbrafth, Jus
tice Perry writing a dissenting opinion.
The court holds that the defendant
made no objection to the payment of
$4,000 upon the land. but objected 10
paying s50.0V0 assessed for improve
ments. The court in its syllabus says:
"One does not cease to be the owner
of tract of land for the purposes of
taxation by merely entering into an
executory agreement to convey the
same upon certain conditions not yet
performed.
Under a statutory provision that
different items of property and differ
ent interests in property should Ibe as
sessed separately, an assessment in
good faith to one person of a whole
tract which was previously owned by
him and which could properly be as
sessed as a whole to him if wholly
owned by him. is not wholly void mere
ly because he had sold small portion
of the tract without the knowledge of
the assessor.
I'm such case. as in cases of mere
generalization, the sole remedy is by
an appeal from the assessor to the
Tax Appeal Court and not by an ac-
ton or defense in an action at law,
and if the party has neglected to make
a return as required by the statute he
cannot appeal to the Tax Appeal Court
and has no remedy"
IN FEDERAL COURT.
Wade Warren Thayer. as trustee, has
filed his second report in the matter of
the bankruptcy of c. T. Amana.
Judge Estee overruled the demurrer
in the case of Mcclellan VS.. Cofer.
BY stipulation filed yesterday the ap-
peal Of H. Hamano, in the matter OF
the protest against the classification of
a pair of slippers is continued. and evil
dence is to be taken by the Board OF
General Appraisers at New York.
Judge Estee rendered his decision in
the habeas corpus case of All Sal. re-
manding the petitioner to the custody
of the Collector of Customs for depor
tation to China. The court points out
many discrepancies in the evidence
which had been offered, and concludes
as follows:
AT the time the petitioner was alleg-
ed to have been born in these Islands,
the law made it a penal offense for any
parent not TO report for registration the
birth of child. (Sec. s Act of 1873,
Compiled Laws of Hawaii, 1884 p. 212).
II is presumed that all births of chill
dren were registered in accordance on
behalf of the petitioner in this case.
This is a somewhat significant fact.
AS was said in the recent case of Unit
ed States VS.. Chung Hoy, affirmed on
appeal from this court. III Fed. Rep.
500, the means of showing that he does
not come within the restricted class is
presumably under his own control
THE testimony of the petitioner as TO
his birth, founded alone upon state
ments made to him by his mother, and
uncorroborated by any but one witness,
who in all other respects absolutely
contradicts the petitioner, is entirely
unconvincing to this court, who is
therefore compelled to hold that he has
not proven his birth in the Islands nor
that hei is a citizen of the United
States.
1T is ordered that petitioner be re-
nnanded to the custody of the Collector
of the Custom with directions to deport
him to the country from whence he
came.
ssFcSTE-F Iudoa