The Hawaiian gazette., 1906-10-16
TREASURY'S
COLD DAY
From saturdays Advertlser)

; peais on the income tax were lost b.
the government.
In these cases the government com
planned that, by a change In the mod
Of making their returns, these suga
planting corporations had doubly dis
counted their incomes. This was tn
first year that the law could reach al
entire years business OF the planta
items. Up till now they had received
the benefit OF deducting the expense
OF cultivatlng the crop-a process o
eighteen months-frOm which their in
comes were derived.
1t was contended by the government
that the income OF corporation SHOULD
represent its actual net profits for the
| preceding year. This was impossible
to reach when the plantations, by a
| change OF bookkeeping with the gov
eminent, charged their income with
the expenses of the six months before
such preceding year.
However, the Tax Appeal Court was
| sustained in its decision favorable to
the plantations Many thousands Of
| dollars in taxes claimed were involved.
Another reverse to the government
was experienced in the matter of James
| b. Castles appeal from the levying of
| income tax on the profits he made
! from the sale OF about 100000 worth
| Of II. c. & S. Co. stock, which amount
ed to something like s12O 900. At two
| per cent. the tax on this would be
s2i00. The appeal was sustained.
TAX CASES HEARD.
Oral decisions were given by the SUI
preme Court yesterday. affirming the
decisions of the Tax Appeal Court
against Tax Assessor Holt in the cases
of Laupahoehoe Sugar Co., Waiakea
Mill Co., Hamakua Mill Co. and Union
Mil Co. Deputy Attorney General
Prosser appeared for the appellant, and
Kinney, McClanahan & Derby for the
appellees.
In the case of James b. Castles ap-
peal from the Tax Appeal Court, an
oral decision was given reversing the
decision of the lower court Mr.. Pros
ser for the assessor; Castle & Withing
ION tor the appellant. 81
Honolulu Rapid Transit & Land Co.'S
income tax appeal was argued and sub
mitted by Mr.. Prosser ror the assessor
and Castle & Wilmington for the tax
payer. The property tax case OF the
W., CROSS dD-
peals from the Tax Appeal Court, was
submitted on briefs.
Cross appeals from the Tax Appeal
Court in the case Of Oahu Sugar Co.
against Tax Assessor j. l.. Holt formed
the last matter heard FOR the day. Mr..
Prosser appeared for the assessor and
Thompson & Clemens for the taxpayer.
At the conclusion the court rendered
an oral decision to the effect that, as
the bone of contention was the ques-
ton OF valuation, the decision OF the
lower court should be affirmed.
Waialua Agricultural Co. VS.. oahu
Railway & Land Co., cross exceptions.
will be heard today. Judge De Bolt
will sit in place of Chief Justice Frear,
disqualified.
CRIMINAL CASE.
Pahau. an old native, was placed on
trial before Judge Lindsay yesterday
for criminal intercourse, the other per-
son being under fourteen years of age.
Deputy Attorney General w. S. Flem-
ing appeared for the Territory, and w.
L. Rawins for the defendant. The |
Jurors trying the case are c. NJ Love |
sted, II. NJ. Rodgers, j. NJ. Mcdonald, |
w. o. Barnhardt, Chas. Spencer, Sol. !
d. Koki, Il. w. Chase, w. X. Waia- |
mau. w. Starbrd, c. j. Ludwigsen, |
G. j. Falk and S. w. Spencer. At 4
O'Clock the trial went over to Monday. |
MORTGAGE FORECLOSED.
decree of foreclosure was made yes
terday by Judge Dc Bolt in the suit
OF f. II. F. Wolter, trustee, VS.. Henry
Vieira. James f. Morgan is the COM
missioner of sale. The debt is s6l46O5
and the mortgage is on Nuuanu avenue
premises, containing an area of 174O
square feet. The decree was based on
Judgment OF default.
Nieira Is the old gentleman who deed
I'd all OF his property-a large estate
other than that covered by this mort
cage, to his children, according to an
guilty suit lately brought to cancel
he deed on the ground of undue in
lucnce. One of the averments OF the
omplaint was that VOTERS rights. in
egard to a deficiency Judgment, were
liable to be prejudiced by the convey
nee in question.
MRS. MALE CITED.
In the matter of j. o. Carters ac-
ion on judgment against Koolau Male
md her children, the Kaikainahaole
minors, with the S. C. Allen estate
rustees as garnishees, Judge Robinson
as made an order citing Mrs. Male :
q appear on Monday next and show
ause, II she can, why she has not filed
ny answer or other pleading on be
alf of the minor defendants as their
uardian ad Item.
DEAD OIL STOCK,
Magdalena Bergersen, executrix of t
ne estate of Bernhard Bergersen, Pc y
tions for approval of accounts and II
lscharge She received s45Sg5 and n
aid out s6S,25 Her inventory of the b
state shows its total value as So h
1895, OF which $4,000 represents a resi- d
rnce ut kapiolani Park Addition. One "
undred shares in California Rock OIL "
ompound is put down as of no value.
ANDERSON TO DECIDE.
With relation to the suit for admeas- a
rement OF dover brought by Maria 8
arete against William Savidge, trus- h
'e' and the Barete estate heirs, Judge k
obinson under agreement OF counsel 4
n both sides has made an order refer
ng the cause to Robbins b. Ander- q
m as master, with fun power to sum u
ION witnesses and compel their at r,