Case Name: In re Assessment of Taxes, Antone Manuel
Court: Supreme Court of the State of Hawaii
Jurisdiction: Hawaii
Decision Date: 1902-01-18
Citations: 14 Haw. 693
Docket Number: No. 47
Parties: In re Assessment of Taxes, Antone Manuel.
Judges: 
Reporter: Hawaii Reports
Volume: 14
Pages: 693–694

Head Matter:
No. 47.
In re Assessment of Taxes, Antone Manuel.
Appeal from Tax Appeal Court, First Taxation Division.
Submitted January 7, 1902.
Decided January 18, 1902.
(1) 15,800 square feet, north comer Nnuanu and Pauahi streets, Honolulu. Returned at $12,000; assessed at $30,000. Reduced by the Tax Court to the amount of the return. (2) 45,990 square feet, Pauoa, Honolulu. Returned at $6000; assessed at $8500. Reduced by Tax Court to the amount of the return. Appeal by Assessor.

Opinion:
Per Curiam.
The appeal is sustained on the first piece on the authority of In re Assessment of Taxes of Mehrten, 13 Haw. 677, and the valuation of said property fixed at $24,000, and as to the second piece, the decision of the Tax Appeal Court is affirmed fixing the valuation of the property-at $6,000. Perry, J., dissenting as to first piece: Valuation should be $15,000.
J. A. Magoon and T. I. Dillon for tax-payer. Robertson <£• Wilder for Tax Assessor.