The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1904-09-26

| HILO, Sept. 23.-Ihe tax appear coui
| for the third circuit, consisting o
Messrs. Tulloch, Buchholtz and Ma
conbcr, sat at Kohala for two days las
week. All of the appeals from assess
ments levied on the plantations wer'
either withdrawn or settled out o.
) court, leaving for the consideration o.
the court twelve cases involving the
taxation of the cattle raisers' property
of West Hawaii.
The parties appealing from the as
sessnent of the tax assessor were j. D
Paris, South Kona; j. D. Paris, NORTH
Kona; j. D. Paris & Company, North
Kona; Mrs. E. Roy, North Kona: Jas
F. Wood, North Kohala; John Mcguire
North Kona; estate of H. N. Greenwich
North Kona; estate of H. N. Greenwich
South Kona; j. D. Johnson, North
Kona; w. H. johnson, North Kona; w
F. Roy, Jr, North Kona, and the Ko-
hala Ranch Co., Ltd, North Kohala.
/ The appellants We're represented by
Carl S. Smith, and the government by
/ H. l.. Ross. Considerable interest was
shown in the proceedings of the court
4 and a large number of spectators and
/ witnesses Were in attendance. The first
| case presented was the appeal of J. D.
Paris. The taxpayer had returned his
property as follows: Hawaiian bulls,
$500; herd cattle, $3.50; milk cows,
| $500; broken horses, $1,000; herd
| horses, $500. The tax assessor had
! assessed the property as follows: Ha-
waiian bulls, $4,000; milk cows. $4,000;
broken horses, $500; unbroken horses,
$500. The taxpayer proved that the
tax appeal court for the year 1902 had
assessed his property at the figures re-
turned by him this year and that all of
the cattle and horses on the ranches in
West Hawaii are in the same condition
today as in 1902. 1t was then shown
that the price of beef is about one-half
cent per pound less at the present time
than two years ago and that the de-
mand for beef is about one third less,
whereby the ranches are all over
stocked with cattle.
An interesting bit of statistics was
brought out by the taxpayer, showing
that an adult beef eater consumes one
bullock a year. 1t was then shown that
in 1902 there were a large number of
mechanics employed in Honolulu upon
the RaDid Transit in tho Jro- yVor1,e,
and in erecting buildings, but by a
careful estimate about 900 people of the
beef eating class have left the Terri
tory in the past Two years. a great
decrease in the consumption of beef
was shown by the fact that up to a
year ago all of the transports pur-
chased sufficient beef to last on the
journey from Honolulu to Manila and
return, whereas at present, with i'm
proved refrigerators, all the beef re-
quired on the transports for the round
trip is purchased at San Francisco.
On behalf OF the government, it was
shown that all of the cattle owners
realized large profits from their ranches
and it was argued that the government
was entitled to increase the rate of
taxation. The principal item under
discussion was the increase in the value
of herd cattle from $3.50 to $500. After
hearing the evidence IN the cases of
]. D. Paris and w. H. Johnson. the tax
appeal board notified the parties that
they did not wish to hear more evidence
and would decide all of the cases on the
evidence submitted and Immediately
announced the decision that all of the
appeals We're sustained. Mr.. Ross at
once noted an appeal to the Supreme
Court and the Tax Assessor has sent
to the Treasurer for instructions as to
whether he viii prosecute an appeal TO
the Supreme Court.
SUSPICION OF MURDER.
Last Monday morning Kumimi. a ma
tive living near the residence of Kali
manu-, about two miles from town, was
found lying dead under a corner of his
home. \ rurnor was circulated that he
had fallen from his horse and as it was
known that the young man had been
drinking sunday night the report was
accepted by his friends.
Sheriff Andrews called a coroner's in
quest. This began Monday and con-
tinued until Wednesday. Enough evil
dence was introduced to warrant ar
resting one person on the charge of
murder in the second degree.
1t appears that there had been a
carousal at the home Of the deceased on
saturday night. on Saturday a relative
of kumimi was buried and an OBJ
servance of the event followed in which
fntoxicants figured largely. Deceased
and his wife had words and continued
quarreling far into the night Others
Joined in the melee and, it is said, a
female member of the family, in order
10 quiet humiIni. struck him on the
mead with hammer and from this
blow the man died. DR.. Holland made
post mortem examination which
showed that the man skull was frac-
tured by blow With a blunt fnstru-
ment. The chief witness in the case
is a boy who -esrLtial u saainar tna L,lo-,-