Case Name: In re Assessment of Taxes, The Bernice P. Bishop Estate
Court: Supreme Court of the Territory of Hawaii
Jurisdiction: Hawaii
Decision Date: 1904-03-22
Citations: 15 Haw. 725
Docket Number: No. 96
Parties: In re Assessment of Taxes, The Bernice P. Bishop Estate.
Judges: 
Reporter: Hawaii Reports
Volume: 15
Pages: 725–725

Head Matter:
No. 96.
In re Assessment of Taxes, The Bernice P. Bishop Estate.
Submitted March 3, 1904.
Decided March 22, 1904.
Holmes & Stanley for taxpayer. Robertson & Wilder for assessor.

Opinion:
Appeal from Tax Court, First Taxation Division.
Eighty acres of rice land and four thousand one hundred and thirty-five acres of pasture land located at Punaluu, Oahu, under 15 year lease (with 13 years unexpired) for net annual rental of twenty-five hundred dollars. Returned at $20000.00 and assessed at $25000.00. Assessment approved by Tax Court. Taxpayer appeals.
Per Curiam.
Valuation approved by Tax Court affirmed.