The Hawaiian gazette., 1907-06-04
To TEST TAX
EXEMPTION


I appeals from assessments amounting
to $l,669,962, and taxes amounting t.
SIC, 6gg.62. These are all assessment,
on real and personal property and dc
not include appeals from income taa
assessments which number 80 or "a and
involve in almost every ease purely
technical points of law. The income
tax appeals will be heard during July,
The court organized by electing j.
+. Brown chairman, the other members
f the court being James +. Morgan
and Willard +. Brown.
No cases were heard yesterday but
all were set for hearing, the hearings
to begin at 80 o'clock tomorrow aft
ernoon and to continue daily in the
afternoons until all are heard.
In three cases it was agreed that
they should be submitted on briefs for
decision by the Tax Appeal Court so
that they could be submitted at once
to the Supreme Court. There are two
cases appealed by the Oahu Railway
& Land Company, and one by the Dow
sett Co. In each case the appeal is
from an assessment on the lessor IS in
terest in land used in the production
of pineapples. Under the Section 228
of the law relating to revenue it is
claimed this land is exempt from taxa
ton for five years. The assessors con-
tention is that the exemption applies
only to the lessee's or actual pineapple
producers interest, and not to the les
sor IS interest.
Another set of cases involving only
technical points of law are the appeals
of certain stockholders of the First
National Bank who have appealed from
any assessment of their stock claiming
it is exempt under the National Bank
ing act.
All of the appeals and the dates
at which they are set for hearing are
the following:
June A, 1870 p. m. J. w. Austin Es-
tate, lessons interest in land on King
street, returned at $3.50, assessed at
$780, Castle q Wilmington.
June A. Bishop Museum, lessons in
teres. in part of the same properly,
same return and same assessment.
June A. Estate of j. L. Willil;ls,
lana on Maunakea street, returned at
$500, assessed at $43i5; and land on
Font street returned at $500, asse ssad
at $1,000.
June 8. Henry E. Cooper, properly
at Eva returned at 5000, asses Sod at
$3.50; other property at Eva returned
at $4,000 assessed at $4,000.
June 6. Judd building Co., PROPERTY
at Fort and Merchant streets, return
ed at $2S,160; assessed at $47,250; Judd,
Mott-Smith and Hemenway; 2:30 p. m.
June 6. John #. Colburn, lani On
Kinau street, returned at $4,000, assess
ed at $4,000: also land and improve
ments on Beretania avenue returned |
at $4,000, assessed at $500, 1880 p. m.
June Z. Emma l.. Dillingham;, land |
at Punahou, returned at $4,000, assess
ed at $4,000; 1870 p. m.
June Z. Estate of John Ena, acres |
tide land at Iwilei, returned at $1,000, |
assessed at $4,000; 1870 p. m.
June 10, 1880 p. m. Cecil Brown, G.
n. Wilcox, G. ]. Waller L. L. Nc
Candless and other stockholders of the
First National Bank for their several
holdings of stock in the bank in all
2335 shares, no return made, assessed
at $12O a share. Cecil Brown appears
for himself, w. o. Smith for G. N.
Wilcox.
June ~, 1870 p. IN. Hawaiian Land
and Improvement Company, two pieces
Of land at Kawa, returned at $2975
and $1,000 respectively, and assessed at
S6145 and Sl3O65; +. A. Mott-Smith.
June u. John Ii Estate, Ltd, 5000
acres forest land at Eva, and 800 acres
md 4O6 acres at Eva, leased for pine
apples, not returned, and assessed re-
:. A. Brown.
June II. oahu Railway & Land Co.,
acres of land at Kahololoa, claimed
exempt from taxation. assessed at
'l74,24
June 10. Oahu Railway & Land Co,
and on Prison road returned at $l4,700.
assessed at $3O,49O and land at Iwllei
claimed exempt from taxation assess
ID at slO,500.
June IA, S. c. Allen Trust Estate,
interest in land at Fort and Hotel
streets returned at s425O assessed at
$500
June IA. Estate of ]. IL, Coney, 1885,
'cres land at Kalawahine. returned at
$4,000, assessed at $4,000 Henry T..
cooper
June "A. w. NJ. Giffard. property on
returned at $3O0O assessed
Il 1900
June H. oahu Railway q Land
company, portion OF the land leased
rom the James Campbell Estate, sub
eased 10 Eva Plantation, S02S acres;
10 return made; assessed at 500. $50;
'astle a wilmington.
June rs oahu Railway & Land
company, 22.35 acres tide lands AT Ka-
'ololon, returned et ill,l7b, assessed
Il si0S 500,
June rs, The Dowsctt Company
ands In Eva and Waianae, returned
Il si3,dld, assessed at s27ibOO
June 10 william n Mahuka land
m King street ana on Merchant street.
eturned AZ $1,000 assessed al s2l.bb
June 10 John Emmeluth ieasehold
m King street returned at $4,000
.ssrsaed AT llgOgb