The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1907-06-04
To TEST TAX
EXEMPTION
Who Gets the Benefit of II
on the Pineapple
Lands?

| appeals from assessments amounting
to Sl,669,962, and taxes amounting to
| $l6,699.62. These are all assessments
on real and personal property and do
not include appeals from income tax
assessments which number 33 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.
F. Brown chairman, the other members
of the court being James F. Morgan
and Willard f. Brown.
No cases were heard yesterday but
all were set for hearing. the hearings
to begin at 1880 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's IN
terest in land used in the production
of pineapples. Under the Section 223
of the law relating to revenue it is
claimed this land is exempt from taxa
tion 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' 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 4, 1880 p. m. J. w. Austin Es-
tate, lessons interest in land on King
street. returned at $3.50. assessed at
$500; Castle & wilmington.
June 4. Bishop Museum, lessons in
terest in part of the same property. |
same return and same assessment.
June 4. Estate of ]. r. willilils. |
lan1 on Maunakea street, returned at /
s@5OG. assessed at s4345 and land on |
Fort street returned at $500, asse gs.d |
at 5000.
June 5. Henry E. Cooper, property
at Eva returned at $500. assessed at
$3.50: other property at Eva returned /
at $1,000 assessed at $1,000.
June 6. Judd building Co., propertv
at Fort and Merchant streets, re.arn-
I'd at $2S.160; assessed at s47, $50; Judd,
Mott-Smith and Hemenway; 2:30 p. m.
June 6. John F. Colburn. lan1 on
I<inau street, returned at $4,000. assess
I'd at $4,000; also land and improve
nents on Beretania avenue returned
1t $4,000, assessed at $3.50, 1880 p. m.
June Z. Emma l. Dillingham;, land
II Punahou, returned at s22.5OO. assess
ID at $4,000: 1880 p. m
June I. Estate OF John Ena. acres
ide land at Iwilei, returned at $1,000.
LSStSStu dA fAOsNbVs Low ~ AAA-
June 10, 1870 p. m. Cecil Brown, @.
Z. Wilcox, G. j. Waller. L. l. Nc
,andless and other stockholders OF the
first National Bank for their several
Of stock in the bank in all
335 shares. no return made. assessed
I 1920 a share. Cecil Brown appears
or himself. w. o. Smith for G. ~.
Wilcox 1
June u, 1870 D. m. Hawaiian Land I
nd Improvement Company, two pieces
Z land at Kawa, returned. at S2g75
nd $1,000 respectively. and assessed at
'745 and Si3.O65; +. A. Mott-Smith.
June II. John Ii Estate, Ltd, 5000
cres forest land at Eva, and 900 acres
nd 4O6 acres at Eva, leased for pine
pples, not returned, and assessed re-
oectively at S12,5OO. $4,000 and $4,000: Z.
A. Brown.
June u. oahu Railway & Land Co, =
acres of land at Kahololoa. claimed e
lempt from taxation, assessed at b
74.240.
June 13. Oahu Railway & Land Co,
nd on Prison road returned at $l470O. o
'sessed at 0.49O. and land at Iwilei q
aimed exempt from taxation. assess b
at s10.5OO n
June "a. s. c. Allen Trust Estate.
terest in land at Fort and Hotel
reefs returned at S425O. assessed at ST
800 T
June "A. Estate OF J. II. Coney, 1885 g,
res land at Kalawahine, returned at
4 600. assessed at $4,000: Henry +
'oper. te
June Il. w. NJ. Giffard. property on ST
lnchbowl returned at $1,000. assessed O-
S47O0
Tune L. Oahu Railway & Land
mpany, portion OF the land leased N
I'm the James Campbell Estate, sub 81
.sed to Eva Plantation. s02S acres; Sv
return made: assessed at $3.50, $50;
stle & wilmington.
-une IS. oahu Railway & Land S'
Continued on Page Seven). ar