The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1905-08-09
fitting IN
TAX COURT
Mr.. Prosser Runs Af0uI
Of a Travelling
Nan.

s'You cannot put words into my
mouth. Mr.. Prosser. You must use the
words that l use.'
That is a fair sample of the sparring
that went on at the Oahu Tax Appeal
Court yesterday afternoon, during the
hearing of the appeal of the Pacific
Hardware Company from an assess
ment of $4,000 levied upon the concern
as an enterprise for profit. The wit
ness who said that particular thing was
Mr.. T. A. Hayes, who described him-
for the mainland corporation, but who
said that he had been authorized to
appeal from the assessment. The cor
poration only wanted to pay taxes on
s312.5O, which is the value of it's prop
erty in this territory. Assessor Holt
had classed it as an enterprise for
profit, that classification being a part
of the old fight to reach the San Fran
cisco concerns doing business here and
iot paying ldASS--Ol. DIT ltdSt, iIOt pay
ing what the Assessor has regarded as
a fair proportion of taxes.
There had been one case heard by
the Tax Appeal Court before the hard
ware company's hearing came ION. That
was the appeal of Antoine Perry from an
assessment of $500 on realty in Ke
walo, which assessment it was desired
to have reduced to $500. When the
Pacific Hardware case was called D.
Holmes and Stanley appeared for the
corporation, and Deputy Attorney
General Prosser for the Tax Assessor
Assessor Holt was the first witness, and
told his reasons for making the assess
ment The examination was rather dry
Then Mr.. Paris, of big local hard
ware firm, was put on the stand, and
told of buying goods from. the Pacific
Hardware Company. He said that the
Hayes, the local representative of the
CoiIpttliS, a iildtltI VI CouItSSy, Dut
We're made to the corporation direct.
Mr.. Hayes quoted prices, and adjusted
differences in credits.
A question by Mr.. Prosser as to the
amount of the firms purchases from
| the corporation was objected to, Mr..
Wilmington stating that he would admit
that goods were purchased, even that
large amounts of goods were purchased.
The objection was sustained, and shortly
thereafter Mr.. Paris was excused.
| Then Mr.. Hayes took the stand. and
| the fun began. In his direct examina-
1 ton the witness said that he was a
| travelling salesman for the Pacific
Hardware Company, and not in any
sense an agent. The witness said that
he had a sample room in Honolulu, but
Travelled through the islands taking ~
| ders and once or twice a year he went
| to San francisco, which he regarded 90,
his home He had line of samples
4 here, but the corporation carried no
stock in the islands. He had been aa-
thorized by his employers to bring this
tax appeal. Then he was delivered to
Mr.. Prosser for his cross-examination
| who pays the rent of that sample
iroom?" asked Prosser.
| Il do"
and samples?''
1.-The Pacific Hardware Company
And you pay the rent?''
ut is part of my expenses
| who pays your expenses"
1.-THE corporation"
/ 'Then, as a matter of fact, they pay
the rent of that sample room, do they
lnot?"
Il suppose they do. They pay all 1ny
Expenses
And they use that room as an Of
flee, do not they?''
Pardon me, as a sample room
"And you are the representative CT
that firm here in Honolulu"
Il am a travelling man for that
firm
| In other words. that room is the
office of the Pacific Hardware Com
pany, and you are its agent?''
You cannot put words into my
mouth, Mr.. Prosser. You must use the
| words that / use. l said that was a
sample room, and that 1 was a travel
ing man.
| yet, you were authorized to take
this appeal?''
| Il was authorized to take this ap-
peal. but I am not an agent I have
no authority to sign the firms name"
Prosser asked for the sight of the
authority, and the court ordered that it
be produced. Then there We're a lot
| Of questions about books, it being de-
veloped that Mr. Hayes did not keep any
books. and he explained his system of
sending orders to the end that shipping
might be expedited. Mr.. Wilmington OBJ
jected to going into the matter of
sending orders, but the court ruled that
/ it wanted to understand Hayes meth
| cd of doing business. And, after he
! had explained it fully the case was
taken under advisement