The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1904-11-11

Another batch of decisions was
handed down yesterday by the Tax
Appeal Court, consisting of T. r.
Lansing. ]. r. Gait and J. F. Brown.
In most cases the assessor, James L.
Holt, is sustained either entirely or
with notifications. He loses on one
income tax case through slipping up
in the legal procedure. "A summary of
the decisions is here given:
Eliza S. Wilder Returned at s22, 600.
Assessed at $4,000. c. w. Ashford for
appellant.
'Decision.-Taking into considera-
ton all of the evidence. also the re-
turns from adjoining and adjacent
property owners and the sales OF prop
erty in the vicinity during 1908. the
court fixes the assessment on said land
at $4,000
]. G. Faria. A. G. Correa for appel
liant.
l. Land on King street. Returned
at $500. Assessed at $1,000. Assessor
sustained.
2. Lessee's interest in land on
Punchbowl street. Returned at 500.
Assessed at $4,000. Court fixes assess
ment at $500.
8. Lessee's interest in improvements
on No. 2. Returned at $500. Assessed
at $1400. Court fixes assessment on
cottages in question at $780,
T. Lessee's interest in improvements
in property on Kinau street. Return
ed at $500. Assessed at $3.50. Court
fixes the assessment at 1915.
5. Lessee's interest in land on Bere-
tania street. Returned at $500. AS
sessed at $4,000. Court fixes assessment
at $4,000.
6. Lessee's interest in improvements
on No. 5. Returned at $4,000. Assess
ed at $4,000 Court confirms the asses
sor's figure.
. Z. Lessees interest in land, Bereta-
MIA street rear. Returned at $50. AS
sessed at $500. Court sustains asses
sor.
8. Lessee's interest in improvements
on No. Z. Returned at $500. Assessed
at $1,000. Court sustains assessor.
g. Lesseess interest in improvements
on Beretania street. rear. Returned
at $780, Assessed at $1,000. Court sus-
tains appellant in his return of $500,
fixing the assessment at that amount.
T. A. Hays, income tax appeal. D.
e.. Wilmington for appellant. Appel
liant returns net income, 1895. Assess
lnent of net income. s2S95.
1.-The income tax laws provide speci-
fically in section No. 6, second para
graph, for the manner In which the
assessor shall proceed where any per-
son renders a return which, in the
opinion of the assessor. is false and
fraudulent, or contains any under
statement
Again, in section of the income tax
laws, there is a provision for the
penalty of false or fraudulent returns
for a valuation.
.'The court is of the opinion that the
assessor has not made his assessment
in this case in accordance with the
provision of the law. The court, there
fore, sustains the appellant in his re-
turn
The Gregg Co. Limited. Income tax
appeal. C. NJ. Lovsted for appellant
he 1I1SOINGu. 10 SOt5O.11,
which the appellant claims by a deduc-
ton in the returns of the appellant I'M
der schedule B for actual losses in
Cured in trade by the home office at
Newburgh, New York.
1.-The court sustains the assessor in
not allowing deduction for losses in
CURED outside of the Territory cf Ha-
wall, and fixes the net income the
same as that made by the assessor,
namely, $4051S0
G. H. Smith. Income tax appeal.
Appellant in person.
The amount in dispute is $44S.80,
claimed by the appellant as a deduc-
ton for necessary expenses incurred in
carrying on his business. The assessor
does not allow said deduction, claiming
that the amount involved is in the
nature of an investment
The court believes that the instru-
ments. books, etc. in the case of this
appellant, who is a civil engineer, are
clearly necessary for him to have in
the carrying on of his work, and that
the purchases of same are necessary
expenses for the conducting of his
business. The court, therefore. sus-
tains the appellant and rules that the
deduction of $44SSo be allowed
Robertson & Wilder represented the
assessor in all the cases.