The Hawaiian gazette., 1904-08-09
ASSESSMENT
OF CATTLE
Ranchmen Put Up
Fight Against
Raise.

Values of cattle were analysed be
fore the Tax Appeal Court yesterday
Two cases were heard together, thos,
of oahu Railway & Land Co. and Ka
neohe Ranch Co. Theo. f. Lansing
chairman, and j. r. Gait again consti
tuted the court. j. f. Brown the thirC
member, was called away to Hilo or
subpoena just before the sessions
began. S. NJ Ballou appeared for ap.
pellants.
c. Bolte, agent of Kaneohe Ranch
Co., was the first witness. Out of d
herd of $500 he said there would be
about 1900 of butcher grade in the
year. The remainder would he made
UP of calves and cattle not in con-
dition for market Hence, though the
value of an animal of butcher grade
might be $40, witness would place the
value of the whole herd, as of Janu-
airy 1. at $3.50 a head.
Under cross-examination by Arthur
A. Wilder for the assessor, Mr.. Bolte
stated that not more than 200 of the
herd would have been in marketing
condition on January l. Asked his
reason for holding that values of beef
cattle had decreased from the year
1902 the witness said:
THAT year the butchers came to the
cattlemen, but this year the cattlemen
go to the butchers"
There had been falling off in the
consumption. Formerly the ranch
would put in so of the very best beeves
at 10 cents a pound, now they would
put in but 20 of that class at one time.
OF the poorer grade they formerly got
cents a pound, but now only cents.
The rate of prices for meat had gone
down ten per cent. Specially fatted
calves in 1923 We're worth sl4. while
the poorer ones rated much lower.
Chairman Lansing asked: "Would
any ranchman sell out herd of 400
cattle at $3.50 head?"
Witness understood that the Dowsett
Co. was willing last year to sell out
at S13 head. 1t should be remember
ed that the remainder of a herd when
the butcher grade cattle were taken
out had to be kept on the ranch for
from one to four years.
Under questioning Mr.. Bolte stated
that the ranchmen held shares in the
metropolitan Meat Co., which bought
their cattle and last year paid a d.
vdend of per cent
w. A. Buick, manager of the Dow
sett ranch, testified he would value
the cattle of a herd at an average of
$l4 a head. The Dowsett ranch tried
to sell it's cattle about last July for
$l4 a head, but found nobody willing
to pay so much. He estimated there
We're 300 head on the ranch. Since
1902 the value of the herd had decreas-
ed, in his opinion because there
We're less cattle consumed On Jan l.
1902, they had 5000 to $500 head In
1903 they did not sell so many as pre-
V1ously. Witness, not having to do |
with sales, would not venture to esti-
mate values.
John A. McCandless was not ranch |
man, but had been with his brother
while he was negotiating to buy the |
Dowsett ranch herd. An offer of be- |
tween sl3 and $14 head was made for |
cattle, but the bargain was not closed |
because of something outside of the |
price of the cattle. A transfer of |
lands was involved in the proposition. |
j. p. Mendonca, interested in the Ka-
neohe ranch, had been in the cattle |
business twenty-five to thirty years. /
On January l. 1904, values would have
depended much on the condition of the |
herd. One herd might be in a great |
deal better condition than another one
for different reasons. He would put the
value at between $12 and $l4 a head |
according to different conditions the
number of calves, etc. Between 1909
and 1904 the value of cattle had de-
creased There was not only reduced
consumption, but an increase of herds.
Some people had given up planting and
gone into cattle-raising.
IF you said in evidence in 1902 that
the value then was between $40 and s12,
would that have been a mistaken" Mr..
Wilder asked
There We're bad conditions then" the
witness replied; ''the ranches had been
having dry season. Cattle were i'm
poor condition. Ranchmen We're fight
ing off lantana."
Don't you ranchmen control the |
Metropolitan Meat Co., and so make at
both ends?"
I'VE may control the stock of the |
Meat Co., but we do not
control the management. If we did, we
might shut out outsiders"
Witness could not say about prices in
1903 he only knew they were not get
to be clear of lantana expenses within
few years by the action of the para
site lately imported which destroyed the
seeds He thought he would value the
o. X. d l.. Co. cattle at S13 or 81. 1t
seemed he did value cattle in 1902 at
$40 or sl2,
Yet you say the price has gone
down. Mr., Wilder asked
Witness ala not ana.-.., At. |
ton, Chairman Lansing having inter-
jected another In reply To which no |
gave the opinion that Eva was better
ground than kaneohe, and il
Took longer To get cattle Ia good con,
dillon az kaneahe,
H. NJ Won Holt, agent of O, n, a l.,
20 ranch, told about the raising OF
rates al cattle from the returns until
M seafs asa, the supreme court COM
ifmsd chs assessment "a tlb head,
la 49, aaa I. 4. 1