The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1904-04-15
Ii ESTATE
TAX CASE
DissentinsOpinion
BY Justice
Perry.

SeutinB III the tdA appear VI Jphh ~
Estate, Ltd. A majority opinion writ
ten by Chief Justice Frear, signed by
Justice Galbraith with the author
overrules the grounds of appeal but
modifies the assessment.
The taxpayers return was for 5000
acres of kula land, ahupuaa of John II,
pasture and water right, at $4,000;
S36 acres of kula land, same descrip
ton, at sS36O. and 5000 acres of forest
land, claimed to be exempted as a
forest reservation under Chapter 81,
Civil Laws 1897. The assessor accept
ed the valuations given, but added the
assessment of water privileges Waipio
forest land, leased to Oahu Sugar Co.
for $4,000 a year, at $4,000 The as
sessments of the two pasture tracts
We're raised the year before, py reason
of the rental mentioned, from S4llSO
to $S3, 1850, the year before that the as
Sessment of the 5000 acre tract having
been raised from $4,000 to $4,000
oIlteI lHe lHt
concludes that the most that can be
done is to place the valuation of the
forest land at the amount at which the
Tax Appeal Court placed it the year
before on the evidence then produced,
there being nothing to show that the
value has changed meanwhile"
The law of the case, as contained in
the syllabus, is as follows:
"A granted to E for a term of years,
at an annual rental of SS000 the right
to enter upon three certain parcels of
land, to dig tunnels and bitches, to
construct dams, reservoirs, fumes,
pipe-li and electrical and other pow
err works and to take all water found
and which might thereafter be found
on the lands named. The lessee used
the land in accordance with the rights
so granted. The lessor returned one
of the tracts as exempt from taxation
under C. L., Sec. S97, claiming that it
was fenced and that cattle We're az
cluded therefrom. Held, that such
tract was not exempt, as other use
was made of it.
Where the language of memoran
construction placed upon it by the par
ties before the Tax Appeal Court and
by that court itself will prevail"
Justice Perry regards the assessment
of the property in the light of being
duplicate taxation, although like the
majority he holds the forest land is
not exempt. All the conditions for eX-
emption We're not observed. He main
fain bat "a CHI hn
such that the aggregate of the assess
ments on the three lands shall not eX-
coed their total cash value" and con
cludes thus:
THE appeal should be sustained, the
decision of the tax court reversed and
the assessment of $1,000 on the water
privilege set aside. The assessor should
now assess the 5000 acres of forest
land
THE EVA ROBBERY.
Three witnesses We're examined in
the Eva road robbery case before
Judge De Bolt when in the middle of
yesterday afternoon, the prosecution
rested. A pistol had been placed in
evidence. Mr. Matthewman moved that
the defendant Lee Jim be discharged
on various grounds taken down by the
stenographer. At 1854 the jurors were
excused until $3.50 this morning, and
Mr.. Matthewman argued in support of
his motion. The courts ruling was
reserved until today.
PEARL HARBOR DREDGING.
In the case of Clark & Henery vs.
H. Hackfeld & Co., Ltd, and Castle q |
Cooke, Ltd, A. 5. Hartwell yesterday
q a a,
the following facts:
That the plaintiffs Clark & Henery |
bid for, obtained and completed the
contract for dredging the entrance or
channel into Pearl Harbor, in the Ter
ritory of Hawaii, referred to in the |
resolutions in the plaintiffs complaint |
for doing the necessary work TO be per- |
formed to make the said entrance 200
feet wide at the bottom and 80 feet
deep and that the performance and |
completion of the said work and con-
tract We're accepted by the United |
States Government"
In case of refusal or neglect to adj |
nit the foregoing within IS hours, il |
Is notified, the cost of proving the facts
by dispositions OF witnesses residing |
without the Territory will be required |
10 be PAID by the defendants unless the |
judge presiding at the trial shall GER
tify that the refusal was reasonable
Mr.. Hartwell, In an attidavit, names the |
absent witnesses as Lieut., col, ileuer |
now stationed In CALIFORNIA; Gen, Gil
lesnie, chief OF the Corps of Engineers |
of The United States Army NOW sla-
TONED in NashiRgloni l., Thompson
insaretlnH oliieer Tor the 4, >, GOV
eminent, ana Glars 4 lirnery IA CALI
fnfnla The reasons given Tor claim
Ing lhe admission pf defendants are
that castle s runhe. lsldt has paid So
ihe plalnuna lithihip la discharge ~
~ nhlisHllnn uuler resolution ~ ihH
hNA Plantation eos ana WlhllWenl ~ /
ne HuHiahi1 sass Ana nArrnl ne Joint |
hahllif Sid ~ llafklal4 : rna ai /
unAHF lha Resolution ~ lhn Hahu aH |
eel 80 ihai iHalia lNNkr ill. Dr.
hlHa .NNias.'aH p iHHHnsNi a lfsl
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