The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1907-05-22
THOUSANDS HUNG
UP IN TAX APPEALS
Continued from Page One).

mate he made to the legislature. If
the government wins out in the various
tax appeals, the income will run
large sum ahead of that figure. 1t is
sort of gamble, with the Territory on
one side and the various interests on
the other.
OF the appeals those for income taxes
constitute the largest amount There
is about in round figure $4,000 involved
in the income tax appeals while about
81, 500 is involved in the property tax
appeals. The bulk of the appeals are
by the plantation and corporation in
terests while but few appeals .in-sthe
amount of cash involved have been
made by individuals. Practically all of
the appeals on the income tax are made
on the basis of the claim for deprecia-
ton of plantation property. There are
no less than S3 appeals on this score.
They contain practically the same
grounds, so it is likely that the issue
will be settled by some test cases.
The heaviest appeals from property
tax assessments have been made by
the Oahu Railway and the Dowsett
Estate. One of these appeals is on
an assessment of $64O,S5O for the first
lessees' interest in certain cane lands
| at Eva, leased by the Oahu Railway
Company from the Campbell Estate
and sub-leased by that company 10 the
/ ~, re
tate and the Eva Plantation Company
are already assessed on this land. But
the Tax Assessor holds that the Rail-
way Company should also be called up
on to pay assessment on the first les
sees interest, because a clear annual
profit of $4,000 is, it is claimed, being
made by the railroad company from
its suitcase. to the EVA Plantation.
Even under this system of triple as
sessment, it is claimed by the assessor,
that the land is not assessed higher
than ordinary cane land is supposed to
be worth. The issues of this appeal
is not new however, as they were raised
on a previous assessment.
But on another appeal by the oahu
Railway Company and also one by the
Dowsett Estate, there is a very nice
legal point involved. This involves So
called tide lands near Honolulu. The
railway company owns certain of the
lands on the water front and returned
them at $25,S75. The assessor raised
this to $s1S2SO. The company has
therefore, appealed on the difference
which amounts ito 1887, 1855. 1t was evil
IDENTIFY held by the railway interests
that the particular lands were tide
lands and were not worth a great deal
Recently the company sold to the
Standard Oil Company 2 -2 acres o.
land near the railway wharves for 3d.
600, which Is at the rate of about $3.50
, an acre. Assessor Holt when he learn
r ed of the details OF this sale, promptly
elevated the appraisement of the re
maining land held by the company t
the same rate per acre that was charg
I ed the STANDARD on Company, TO viii
about $500.
e Similar action was taken with the re
turn OF the Dowsett estate. That cor
3 poration owns about ss4O acres OF so
called tide land at Kohololoa. Tn
land was returned at 37s.el6, but tn
4 assessor elevated It TO $274,4GO. tn
o result was that the Dowsett eompan
T. noted an appeal on the difference
s2OO,si4. The reason for raising IN
value OF the DoWsett Estate tide Ian
l. was precisely the same for raising N
lOahu Railway companys holdings