Evening bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1895-1912, 1904-09-27
Beef Prices Lever
ACCORDING TO SHOWING IN
Tax Appeal Court

Hilo. Sept 22.--The tax appeal court
for the Third Circuit. consisting Of
Messrs Tulloch, Buchholtz and Ma.
comber, sat at Kohala for two days
last week All OF the appeals from as
easements levied on the plantations
were either withdrawn or settled out OF
court, leaving for the consideration OF
the court twelve cases involving the
taxation of the cattle raisers' property
of West Hawaii.
The parties appealing from the as
sessment of the tax assessor were J.
d. Paris, South Kona; ]. ID. Paris,
North Kona j. ID. Paris & Company,
North Kona; Mrs. Il. Roy, North Kona;
Jas. +. Wood North kohala: John Ma.
guire, North Kona: estate Of II. ".
Greenwell, North kona; estate of II.
n. Greenwell. South Kona; J. ID. John
son, North Kona; w. II. Johnson. North
kona; W. f. Roy Jr. North Kona, and
the Kohala Ranch Company, Limited.
North Kohala.
The appealing parties were represent
ed by their counsel. Carl s. Smith, and
the government was represented by ii.
| l.. Ross. Ii was agreed at the outset by
the parties and the court that inasmucb
as most of the cases involved the same
principles OF taxation. all of the evi.
dence given in one case should be con.
Isidered by the court In each of the
others.
A considerable interest was shown in
the proceedings of the court and a large
number OF spectators and witnesses
were in attendance. The first case pre-.
sented was the appeal of J. ID. Paris.
The taxpayer had returned his prop.
erty as follows: Hawaiian bulls, S25;
herd cattle, $3.50: milk cows, S25:
broken horses. 500; herd horses, $50.
The tax assessor had assessed the prop.
erty as follows: Hawaiian bulls. $50;
milk cows, $50, broken horses. S35; un.
broken horses, s2j. The taxpayer
proved that the tax appeal court for
the year 1902 had assesses his property
at the figures returned by him this
year and that all OF the cattle and
horses on the ranches in Wet Hawaii
are In the same condition today as in
1902. II was then shown that the price
OF beef Is about one-haif cent per poun'
less at the present time than two years
ago and that the demand for beef is
about one.third less. whereby the
ranches are all oyer.stocked with cat.
tile.
An interesting bit of statistics was
brought out by the taxpayer, showing
that an adult beef eater consumes one
bullock a year. Ii was then shown
that In 1902 there were a large number
OF mechanics employed In Honolulu
upon the Rapid Transit, in the Iron
Works and in erecting large buildings,
but by careful estimate, about 800
people OF the beef-cating class have left
the Territory in the past two years. a
great decrease In the consumption of
beef was shown to have been created
| by the fact that up to year ago all
of the transports purchased sufficient
Ibeef to last on the journey from Homo.
lulu To Manila and return, whereas at
present. with improved refrigerators.
oil the beef required on the transports
for the round Trip is purchased at San
Francisco.
On behalf of the government. II was
shown that all the cattle owners real.
lied large profits from their ranches
and II was argued that the government
was entitled to increase the rate of tax.
alton. The principal item under dis.
Cussion was the increase In the value
of herd cattle from $3.50 To $500.
After hearing the evidence in the case
OF j. ID. Paris, and W. n. Johnson, the
tax appeal board notified the parties
that they did not wish 10 hear more
Ievidence and would decide all of tho
leases on the evidence submitted and
Immediately announced the decision
that all Of the appeals were sustained.
Mr.. Ross at once noted an appeal to
the Supreme Court and the Tax Asses,
sor has sent to the Treasurer for in.
structions as to whether he will prose
cute an appeal to the Supreme Court.
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