The Hawaiian gazette., 1904-11-11
TAX APPEAL
DECISIONS
Another Batch In Which
Assessor IS Mostly
Sustained.


handed down yesterday by the Tax
Appeal Court, consisting of T. +.
Lansing, j. II. Gait and ]. +. Brown.
In most rpses thWoaasessor, 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 $4,000.
Assessed at $4,000. C. w. Ashford for
appellant.
"Decislon.-Taking into considera-
tion 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 s3O,OOO."
]. G. Faria. A. G. Correa for appel
liant.
l. Land on King street Returned
at $500. Assessed at $500. Assessor
sustained
2. Lessee's interest in land on
Punchbowl street. Returned at 500.
Assessed at $4,000. Court fixes ASSESS
ment at $500.
| 3. Lessee's interest in improvements
| on No. 2. Returned at $500. Assessed
| at s14OO. Court fixes assessment on
cottages in question at $500.
4. Lessee's interes. in improvements
in property on Kinau street Return
ed at $780, Assessed at $3.50. Court
fixes the assessment at 1875.
5. Lessees interest in land on Bere-
tania street. Returned at $500. AS
sessed at $4,000. Court fixes assessment
at $4,000.
g. Lesgee's interest in improvements
on No. 5. Returned at S25O0 Assess
| ed at $4,000. Court confirms the asses
sor's figure.
Z. Lessee's interest in land, Bereta-
MIA street rear. Returned at $50. AS
sessed at $500. Court sustains asses
/ sor.
s. Lessee's interest in improvements
on No. T. Returned at $500. Assessed
at $1,000. Court sustains assessor.
8. Lessee's interest in improvements
on Beretania street, rear. Returned
at 5000. Asses ed at $1,000. Court sus-
tains appellant in his return of 5000,
| fixing the assessment at that amount.
Il. A. Hays, income tax appeal ID.
L. wilmington for appellant. Appel
liant returns net income, 1895. Assess
| ment of net income. $2S95.
"The income tax laws provide speci-
| fcally 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.
"The amount involved is $6493.11
which the appellant claims by deduc-
tion 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 of Ha-
wall, and fixes the net income the
same as that made by the assessor,
namely. s4O5l.sO.
C. II. Smith. Income tax appeal.
Appellant In person.
THE amount In dispute Is S44s 80,
ciaimed 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 lnstru
ments, books, etc, In the case of this
appellant, who IL a civil engineer, are
clearly necessary for him TO have I'm
the carrying on of his work, ana that
the purchases of same are necessary
expenses for the conducting of his
business The court, therefore, sus-
thlns the appellant and rules that the
deduction Of 1850 be allowed"
Robertson A. wilder represented the
Assessor In all the oasss