Case Name: In re Assessment of Taxes, Hawaiian Tramways Company, Limited
Court: Supreme Court of the Territory of Hawaii
Jurisdiction: Hawaii
Decision Date: 1904-03-10
Citations: 15 Haw. 725
Docket Number: No. 93
Parties: In re Assessment of Taxes, Hawaiian Tramways Company, Limited.
Judges: 
Reporter: Hawaii Reports
Volume: 15
Pages: 725–725

Head Matter:
No. 93.
In re Assessment of Taxes, Hawaiian Tramways Company, Limited.
Submitted March 7, 1904.
Decided March 10, 1904.
Castle & Withington for taxpayer. Robertson & Wilder for assessor.

Opinion:
Appeal from Tax Appeal Court, First Taxation Division.
Track, cars, horses, mules, land, leases, franchises, etc., assessed as a whole as an enterprise for profit. Returned at $39,454.56. Assessed as of January 1, 1903, at $125,000. Assessment sustained by Tax Court. Appeal by Taxpayer.
Per Curiam.
Valuation of the Tax Appeal Court affirmed.