The Hawaiian gazette., 1904-08-05
TAX APPEAL
COURT SITS
The Pacific Cable Co.'S
Case Will Come Up
Today.
tFrom Thursdays Advertiser)

Theo. f. Lansing and J. r. Gait held
the session of the Tax Appeal Court
yesterday in Judge Gears courtroom
]. f. Brown. the third member. was alb
sent. The cases heard yesterday were
those of Jos. S. Emerson, II. +. Wich-
man. Queen Emma Estate, Emily c.
| Judd. I. II. Davies Estate and IL. +.
Wicnman & CO.. Ltd. Today the cases
first in order will be those of Antonio
Perry and Pacific Commercial Cable
| Co. The cable company appeals from
| an assessment of S42,Soo. Arthur A.
Wilder of Robertson & Wilder appears
| in all cases for the assessor. Appealing
| taxpayers in most cases thus far have
| appeared in person or been represented
| by lay attorneys-in-fact.
Mr.. Emerson, pleading his own two
cases yesterday, took the ground that
when the Government cut down salaries
to bedrock it should not try to increase
the burdens of the taxpayers. He did
not complain of high taxes when the
Government paid him a good salary.
One OF the grounds given by the as
SCISSOR for raising the assessment on
his homestead at Hackfeld, Spencer and
kapiolani streets was that he had front
ages on three streets. Mr. Emerson re-
| piled that the extensive frontier of his
demcsnc gave facilities to thieves to rob
| him OF fruit and the Government gave
him no protection. With regard to a
corner lot under lease to n Chinaman,
| Mr. Emerson took his stand against
| a raise upon the statutory valuation
of eight years rental. Assessor Holt
said such valuation would be unjust
when the land was obviously worth much
more and the lease had but nine years
more to run Mr.. Wilder backed the
assessors contention up with decision
of the Supreme Court. besides showing
that the statute made an exception where
the eight years rental might be unjust.
There was lot of good-natured spar
ring between layman and lawyer. When,
finally. A. V. Gear was called as an cx-
pert on the assessors side, Mr. Emerson
lugubiously exclaimed:
III ! had known that all this array
was to have been brought against me,
| should have brought lawyer with
me-"
The presidents message, referring to
the report just mentioned, remarked:
"The president of the Board wishes to
say there never was a time when such
! n spirit of contentment prevailed over
| the entire Settlement. Such sacrifices
| as have fallen to the lot of these peo-
| pie have been met with the exclama-
ton, Patience, we must bear our share
This Is no time to introduce regula-
tions that to some might seem too ex-
acting
HEALTH AND MOSQUITOES.
"As you are aware" President Pink
ham wrote, 1--WE are working under a
reduced force of inspectors who cannot
cover the entire area of Honolulu daily,
hence, there have been an increase OF
rats In the city, we have desired to To-
cate them, particularly those that may
have died of unknown causes.
THE city Is in sound condition of
health, but 1t Is an established fact that
rats are carriers of epidemic disease.
so we desire to make war on them.
"The notice at the head of the local
columns of the newspapers is an invi-
tation for the citizens to take an in
terest in their own welfare by giving
information.
"As the mosquito is a carrier OF ma
laria and fever as well as "A nuisance,
the notice relative to this insect in
vites people to aid by information, so
the inspector may spend less time In
seeking out localities and more time in
exterminating the mosquitoes"
OFFICIAL REPORTS.
Letters from DIR. l.. Il. Cot.r, Passed
Assistant Surgeon, Chief quarantine
Officer gave details of health conditions
In the Orient and the Colonies. They
were placed on file.
Reports for June were received and
filed, from DIR. j. S. b. Pratt chief
sanitary officer and inspector of ceme-
teres, and Jas. Mott Jr, substitute in
spector of buildings, plumbing and
house sewers.
DIR. COOPER'S MISSION.
DIR. Cooper read a detailed report of
his mission to Washington as represent
tative of the Territory of Hawaii at
the conference of the Public Health
and Marine Hospital Service of the
United States with representatives of
State and Territorial Boards of Health.
together with his participation as
delegate of the Hawaiian Medical As
ISOLATION in the annual meeting of the
American Medical Association at At
also included DR.. Cooper's visit to
President Roosevelt and his attendance
at the Republican National Convention.
DR.. Mays, at the conclusion of the
said that the thanks of the
Board of Health and of the whole pop
ulation OF the Territory We're due to
DR.. Cooper for the able manner in which
he had carried out his mission.
Mr.. Fleming heartily endorsed the
remarks of DR. Mays.
A conversational discussion ensued
IN the prospects OF Federal interest be-
ng taken In the unfortunates OF Iia-
vail, with special reference to soienti-
ic exeruons for discovering cure for
eprosy, II was remarked that Japan
lnd Mexico had thus Tar been IN adj
lancr 0f the United states IN inyesti-
latiOnH NJ the srplrrr nr, rnpnr
lpnke hopefully Ut Tho chance ~ a visit
~ Hawaii Us surgeon lrnsral WNmAn,