Case: In re Assessment of Taxes, M. W. McChesney & Sons
Abbreviation: In re Assessment of Taxes, M. W. McChesney & Sons
Court: Supreme Court of the State of Hawaii
Jurisdiction: Hawaii
Decision Date: 1903-03-03
Docket Number: No 65
Citation: 14 Haw. 695
Volume: 14
Reporter: Hawaii Reports
Parties: In re Assessment of Taxes, M. W. McChesney & Sons.
Pages: 695–696

No 65.
In re Assessment of Taxes, M. W. McChesney & Sons.
Appeal from Tax Appeal Oourt, First Taxation Division.
Submitted February 27, 1903.
Decided March 3, 1903.
Lessee’s interest in land and buildings, known as Anthon Premises, situate oil Queen street, near Kaahumanu. Lease dated January 11, 1899; term, as returned, twenty years; rent-reserved, $150 per month; rental value, $250 per month. No value stated in return; assessed at $22,765. Valued by Tax Court at $8000. Appeal by Assessor.

Per Ourimn.
Even assuming that, as contended by the Assessor, the provision in the lease rendering it terminable, at the will -of the lessor, at any time after July 1? 1904, upon certain conditions, cannot be considered, since the lessee did not mention it in his return, the valuation appealed from is affirmed.