Evening bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1895-1912, 1904-04-14
Booth Can't Complain
Says Judge Minority

BY a majority decision Of the SUI
preme Court rendered yesterday after
noon, c. W. Booth wins his water taxes
case. Chief Justice Frear writes the
controlling and Justice Perry con-
curing opinion, while Justice Galbraith
dissents. Former Tax Assessor Pratt
added as a new item to Booths tax re-
turn: "two-thirds water rights Pauoa
Valley, 100000" which the Tax APP
peal Court disallowed, whereupon the
Assessor appealed.
Says the syllabus: "If land with
water rights appurtenant thereto and
used solely In connection Herewith,
Is assessed in full, including whatever
added value 1t has by reason of such
water rights when used solely in con-
nection Herewith, such water rights
cannot be further assessed apart from
the land, as to the whole or a part Of
their value, even II they may be worth
more for other purposes than when
used in connection with the lands to
thNy ohS anu SNCu
II the land with such water rights
might have been assessed higher be-
cause Of the other purposes to which
the water could be applied. and even II
the water rights could be assessed sep
arately II they had not been included
in the land"
Referring to the Pauoa water pur-
chase bill Of last session, the decision
says: THAT the entire value of the
water rights alone was not 100000 is
clear. II we leave out Of account the
Governors strong condemnation Of the
proposed bill in his veto message and
other circumstances that tend to weak
en- the evidence adduced In support Of
the valuation contended for, and as
sumo that all the evidence was not only
admissible but entitled to considera-
tion at its face value, still the proposed
appropriation was not for the pur-
chase. for 100000. of these two-thirds
Of the water rights. which were avail
able only In small fractions on many
different particular lands at many diff
ferent fixed times. but was for the pur-
chase. for $4,000. Of all the water
rights with complete control and the
power to use the water when and where
and In what quantities desired, also
for rights Of way for pipe lines and for
reservoir sites, and the sites Of the
springs, with the right to increase the
outflow by tunneling or otherwise, and
all for the purposes of the city water
supply, to which use no private pur-
chaser could put the water"
Says Justice Galbraith, dissenting:
by his conduct Mr.. Booth has rem
dered 1t entirely unnecessary for this
court to speculate or to attempt to ap-
ply some set rule to the facts In order
to ascertain the fun cash value OF this
property We should assume that he
placed the full cash value on 1t him
self when he attempted to sell 1t to
the Territory. first for $3.50, 900. and lat
er for $l5O,0O0. Under the facts OF this
case the doctrine of estoppel, or COM
mon honesty, ought to close the mouth
Of the taxpayer and forbid him to ques-
ton the valuation made Of this proper
ty by the assessor.
1T does not seem to me that Mr..
Booth has any Just cause of complaint
II the same valuation is placed on his
for taxation purposes that he
so persistently represented 1t to have
when he wished to sell 1t to the Terri
tory. Such view Is certainly In favor
OF public morality, II not Of private
virtue and common honesty"