The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1902-08-26
PLANTATION
TO PAY LESS
Tax Appeal Court
in HiIO Makes
Report.

HlLo. Aug. e2-The Tax Appeal
Court has sustained appeals in tn,
eases of three OF Hawairs plantations.
the amounts fixed by the Assessor be-
ing cut dOwa in every instance. As a
result the Territory win be out about
$4,000 in taxes which would otherwise
have gone into The public Golfers.
In the case Of Waiakea Mil the asses
sor's figures were cut three-quarters of
a million. The Walakea Mil Company
is capitalized at 100000, The assessed
valuation had been raised from time ia
time until in 1900 the company paid
taxes upon valuation OF 81, 600 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 year. While
this year, sugar is not worth more than
two-thirds as much as 1t was in 1900.
and labor Is higher and harder to get,
the assessment of Waiakea was raised
to- 1000, 900. The appeal was against
this $750,000 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 a
capitalization of $4,000, was assessed
this year at s1,000,00O The Company's
appeal was for a reduction of $3.50 OOO
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 $3.50, 900 from their assess
ment of $630,000, 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. r.
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
come to be included i'm the sugar belt
Coffee 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 1t. In Mr.. Shipman's case appeal
was taken from an assessment of TWEEN
ty-fve acres of cane land at $50 per
at 81 per acre, and forty acres of raw
forest land at $40 per acre. This clas-
sifcation was objected to on the ground
that the land was all coffee land and
that cane growing was as much of an
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.
Shipman had himself placed a value of
$50 per acre on the land in question
having paid that price for it. 1t was
also figured that the assessment aver
aged only S36 per acre for the whole
tract and that therefore it was not ex-
cessive. The judgment of the court was
in favor of the Territory
LITTLE STANDS NO SHOW.
Judge Little evidently received but
little encouragement from Honolulu
politicians in his efforts to secure the
Republican nomination for delegate
Emil Ney, his political sponsor, failed
to return to Hilo with the judge.
Immediately upon Little's return from
the capital he had published in his per-
sonal organ the following card:
Editor Tribune: l wish to say to my
friends throughout the Territory who
have been kind enough to consider my
name in connection with the nominal
ton for Congress: That l have not, am
not and will not be candidate for the
Republican nomination as Delegate to
Congress and my name will not go
before the Republican Territorial Con-
vention. for the nomination. While
am stalwart Republican yet, since
assuming the bench, l have not taken
any part in politics whatever, and
whenever l conclude to do so my
friends will not be left in doubt as the
course / shall pursue or the platform
upon which / shall stand.
Very respectfully,
G. r. LITTLE.