The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1907-07-17
MANDAMUS GOES
AGAINST HOLT
Obliged to Issue Certificate
of Appeai---Land Sale
Set Aside.

! Judge Robinson is advised by the Su-
| preme Court that a peremptory man
/ date should issue to James L. Holt,
tax assessor, requiring him to issue a
certificate of appeal to Eva Plantation
Co. on its income tax assessment.
"Mandamus lies to compel the issu-
ance of a certificate of appeal by the
tax ASSESSOR the syllabus puts it, Sin
the case of an assessment on income
where the taxpayer appealed from the
whole assessment and not from the diff
ference between the amount returned
and the amount assessed"
Justice Wilder is author of the opin-
ion, Circuit Judges De Bolt and Lind
say concurring by signing it with him
FL. E. Cooper, Castle & Wilmington,
Smith & Lewis and Holmes & Stanley
appeared for petitioner, and E. c.
Peters, Attorney General, for re-
spondent.
There is no merit in either one
of the claims of the assessor the
opinion states. The assessor had claim
ed (1) that no certificate of appeal was
required to be issued in the case of
an appeal IN income tax cases, and, |
If that contention were not sustained, |
60 that he was not required to issue
a certificate of appeal in this case be- !
cause the taxpayer had appealed from |
the whole assessment and not from |
the difference between the amount re- |
turned and the amount assessed, which |
in this case is $85,30436.
Attention is called to the fact, -
the court says in conclusion, "that
the pleadings in this matter do not
conform to the practice as laid down
In Bradley VS.. Thurstony Haw. $50,
and IN Hackfeld VS.. King, II Haw. y,
but as no objections were made by
counsel no further comment is made. >
MOSSMAN'S BUY VOID.
On Commissioner NJ. T. Simonton
report and recommendation, Judge
Robinson made an order that the re- :
turn and account of sale in the case
If Ellen AlbertIna Polyblank, trustee,
rs. David Kawananakoa ct al. be con-
Irmed, and the commissioner directed
o execute to Edgar Henriques, the
purchaser named in the return, on the !
payment by him of the $4,000 he bid :
or the portion of the premises sold
o him, a good and sufficient deed !
hereof.
1t was further ordered that the So !,
allied sale to T. R. Mossman, trustee, =
+ the residue of said premises for
21I5 he vacated and set aside, Moss r
nan having failed and neglected to | !,
eposit with the commissioner any part .
t the sum bid by him, and that the
ale of the said residue be set down
or Saturday, July 20, at u noon, at :
he front entrance of the Judiciary =
uIldlng, upon notice given as direct =
d IN the order.
PROBATE MATTERS.
Judge Robinson approved the final a
counts of j. P. MendOnca, admins S;
rator of the estate of A. X. sylvia.
nd ordered his discharge p
Chong Ngai Yen asks for letters of =
administration on the estate of Chong r
al Wal, deceased.
Lau Lens will was admitted to n
rebate by Judge Robinson 8
Pau Kepano petitions that w. o. q
NTH be appointed administrator of
e estate of her deceased brother, Kale Il,
apau. -
COURT ITEMS.
Luewelko s mandamus suit against
and Commissioner Pratt was further N
ntinued to July % by Judge Robin n
n. ~
A. S. Humphreys has withdrawn as
unset for defendant in the divorce NJ
1t of Leilani Mossman VS.. II. c. Moss W
an. "
Victoria Akau sues for divorce from :.
xau.