Evening bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1895-1912, 1902-10-09
lien FOR TAXES
UNDER DISPUTE
Koolaupoko Judge Holds
Supreme Court
Wrong.
NOTICE OF Lien UPON
HOME FOR INCURABLES
SUPREME COURT WILL CLOSE ITS
PRESENT SESSION ON TUES.
oAY-MRs. WILCOX LOSES
A CASE.

Chief Justice Frear announced this
morning that the Supreme Court would
adjourn on Tuesday next, unless some
case then being heard lasted over that
day.
Kapiolani Estate VS.. Mary Atcherley
was the first cause heard today. IL Is
an appeal from a decree of the FIRST
Circuit Court sustaining the demurrer
TO an amended bill in equity for an in
junction to restrain the defendant from
proceeding with an action OF eject
ment for land in Queen street. A con-
veyance made by King Kalakaua is in
volved. n. A. Bigelow appeared for
plaintiff. and l.. 4. Dickey for defend
ant.
Owing to the illness of the petitioner,
Maria s. Davis, the Sumner guardian
shin hearing was continued by Judge
De Bolt until tomorrow morning. j.
A. Magoon desired to have his client
in court to keep him posted during
the examination of witnesses.
G.. A. Davis moves to have the petit
ton OF William A. Hall for release
from guardianship set for hearing on
Tuesday next.
Judge Robinson gave Judgment In
favor of Robert Grieve Publishing Co.
against Theresa Wilcox for $3.50 and
costs. T. |. Dillon for plaintiff, j. l..
Kaulukou for defendant. II was suit
for printing a campaign paper at last
election. The defense was that Mr..
Wilcox ordered the papers delivered
at certain place, instead Of which they
we're held at the printing office untii
too late for any use. Plaintiffs rebut'
tai was that the job was detained for a
deposit of s25 which did not material
lie. Defendant noted an appeal from
the judgment.
The cases of Hoffschlaeger Co. and l..
Dinkelspiel & Son against YIN You
with c. Winam ct al. garnishees were
dismissed by Judge Robinson for lack
of service. 1t appears YIN You was
dead sixteen years when the actions
were brought and the suit should have
been against a copartnership. A SINH
lar case against YIN You was dismissed
by the Supreme Court. but the District
Magistrate of Koolaupoko ruled tina:
the Supreme Court was wrong when
Attorney Kellett cited its decision to
him.
In the matter of the guardianship OF
Kailaa and Umiliilii. minor children
OF John Uni, deceased, Judge Robins
son ordered that c. J. Holt. guardian,
pay out of the funds in his possession
1892 to Milia Perry, mother OF the min
ors, for their support up to September
80. 1902. and $40 at the end of each
succeeding month.
Kiku Kato and Yaichi Mtsuda are
appointed administrators of the will nj
IwakiChi Kato. deceased. under $1,000
bond \ fire claim award of s9473.0j
left by the testator and held In trust
hy s Ogashi is ordered paid into court,
Maruyama mad Tashiro have given
notice OF lien to Suguyama, William
Mutch and the Honolulu Home for In
curables for the amount Of s223.S5 al
legged to be due them for clearing the
land on which the Home is built.
An agreed statement of facts is filed
in the case of John +. Hamburg VS.. A.
NJ. Brown, High Sheriff. 1t Is an action
to recover from the defendant $4,000
retained by him from the proceeds OF
an execution sale of property belonging
to Wing Wo Co.. that amount being
made up OF taxes s22.5O and cost of
guarding the goods four days 500. 1t
Is not agreed that the guarding was
necessary. On the question of taxes
the High Sheriff sought the opinion OF
the Attorney General, who held that
the taxes for 1901 were properly with
held from the amount realized by the
creditors, saying:
II think that an assessment upon
stock of goods Ia an assessment upon
the property as a going concern, not
upon the individual articles. The goods
change from day to day as the drops OF
water constituting river come and go,
but the river Is a river and the stock OF
goods is stock of goods. The lien
attached on the first day of September,
1901, and is entitled to priority over all
subsequent claims.
Il think that withholding the taxes
for 1902 Is not warranted by the statute
and that the amount thereof should be
surrendered by the government"
Accordingly the High SherIff did not
retain the SIS due for 1902 taxes.