Honolulu Republican, Volume IV, Number 501, 19 January 1902 — SUPREME COURT TAX DECISIONS [ARTICLE]

SUPREME COURT TAX DECISIONS

Opinions io Eleven Appeal Cases Were Handed Down Yesterday. KIKUO MUTER SET FOR BEJBIKG WILL OF LATE ROBERT R HIND FILED FOR PROBATE IN CIRCUIT COURT. Property Worth Almost a Million Dollars Left to Widow. Sons. Daughter* and Granddaughter— Management of Property Left to John Hmd—Court N;tes. I UR- Humphreys y<-t»-rday morn ih; vet the Karr.alo case for hearing a w•-e k from next Monday. stating f ti,-,t he had had little doubt that he *ii« qualified to hear the matter, but I id m owed the question to go to the t ;> me Court to get it out < f the v ;i> The writ of mandamus was not i - Mied as Judge Humphreys took jmlirtal knowb dge of the decision and took up the ease without service of such a writ. Supreme Court Decisions. The Supreme Court handed down •bv. a decisions yesterday morning m 11 * > appealed from the Tax \pi< al Court. Associate Justice Perry dissented in a number of the cases. Tn« decisions are as follows; M S (irinbanm k Company, returned at $1—4.842 82: assessed at $184.542.82; valued by tax app< al eourt at amount returned; value I placed at 1150.000. C K C. Rook**. land at HonuakaU. returned at $-.SpO; assessed at $.’5.000 and valued at $2,800 by tax i.pp al court; appeal by the assessor sustained and the property is valued at $25 000. Kaptolani Estate. Kaplolani Estate: 4.23 ai ri > ,-outh ■le of Wilder and Makiki streets, returned at $3,200, assessed at $24. 000. valued by tax appeal court at $: 200; value $10,000; 11.325 square f-et north corner of King and Ala-, i i freels returned at s3o.o<mi. as «d at $40,000. valued by tax ap I a’ eourt at $30.0(K); tax court affirmed 152.01 acres Mokama Kalihi. •lurncd at $50,000. assessed at $300.•‘O'*, rallied by tax appeal court at $!‘T 2 (MV; tax appeal court affirm- d. S C Vilen. IMVi acres at Makiki re I • ued at $50,000, assessed at $90,000, \a in-d I>\ tax appeal court at $77.(0» rt ; lax court affirmed. Nuuanu Street Property. V Hocking, land and buildings on 1. H ;hw.--t corner of Nuuanu str-.-ts, i-turned at $40,000. n-sessvd at $75,(•••0; assessment sustained by tax np peat court; tax court affirmed. Jus tie lbury dissenting and placing valm at S4>.4RO. Antone Manuel. 15 800 square feet rii-rth .inur Nuuanu and I’atiahi it- r-turned at $12,000, assessed at $30,000: \allied by appeal court at *12.000: appeal of assessor sustained .iini valuation placed at $24,000, Perry il 1 -enting ;n favor of sls,oiH>; 4'>.99n ■j ;• ir< fe, t. Pauoa, returned at $•: imvu. > s< s.- -1 tt s<soo. valued by tax ap pi al i uirt at $6,000; affirmed. May A Graeme. 12.850 square feet -object ;o lease. Kaahumanu and i> ■■ < n streets. returned at $ 20,000, as ■••-<ed at sl4o.i>oo. rained by tax ap I al i -art at $20,000; value $45 000. Land at Pawaa. John li Estate land at Pawaa. reirmd at $40,000. assessed at s7<>.imio. valm-d b> tax appear i-ourt at S7O.(MMV, vahu $50,000. F»rry dissenting in t.ivor u $40,000; 4“2 acres Pawaa. r turn- ! at $2,000. assessed at $5,000,: bv tax appeal court $6,000, affirmed: k'oo acres Ewa pasture land, .returnid $2 l ,000. assessed $40.00", tax apis a< v alue $40,000. affirmed. b'hn Pulaa. 4 acres at Kalihi. returned at $1,500. assessed at s>.ooo, tax re -rt $3,000. value $4,000, Perry d -sen: ng in fa\-or of $“.000. Jam- s Campbell estate. 20.437 square feet at Hotel and Fort streets, r turned at $75,000. assessed at $150.000 tax appeal court $129,554 value $133,554, Perry dissenting in favor of $129,554, 521 acres on Emma street, returned at $30,000. assessed at $75.- ( 000. tj.x ceurt $50,000. affirmed. •lulia K. and Reeky A. Hunt. 1-3 1 a -e at Iwilei. returned at $1,200. as * - sed at I4.S00; 2-3 of aa acre re 1 t -ned at $2,000. assessed at $?.600. i both valned by tax court at $7,200, alfirnji'd. ] Left a Large Estate. Smith k Lewis yesterday morninu | t.lcfi for probate the will of the late Robert R. Hind, disposing of an es- \ fate valued at about $8(X».000. also 1 petitioning for the appointment of ; '•"bn Hind as administrator without < 4-nds. j R b-rt R Hind di d In November . Ust in Kohala The last will and , t- -lament was executed In San Fran cisco In January of 1*95 and has al- ' ready be«-n admitted to probate in that city where a iargp proportion of 1 the property is situated- 1 The San Fran -co residence is left *

to the widow. Mr*. Mary Hind, as well a» some property in Kohaia tore- ■ - w.tb an :nc*-.jne of S2.V- per month for the rest of h»r life. Mrs. Mary Hind, although her home is in Sac Francisco, is now in K*>halo. Twenty thousand dollars are left to John Hind and slvW6 are set aside :n trust for Katie Renton, granddaughter of the deceased. The balance of the estate is bequeathed ia •jual part# to John. Robert. U and J. M Hind, sons and daughlers of the deceased. Kona and California Property. The real estate in Kona is esti mated at SIT 2." < |" and personal property al sl2s.*>•>** Th® estate in Cal ifornia consists of ♦4<)4.OM real property and sl"o. , r«j personal property. It is recommended in the will that the estate be not partitioned during the iife of Mrs. Hind and that John Hind remain as marae- r of the -ugar plantation of Hawai; and that George F Hind remain manager of the prop erties in California and British Co! In th- ev» nt of the marriage of either of the daughters, a snitabl *nm will he paid over to her to enable her to live in such comfort as sh° may tie accustomed to. All the sons tnd daughters are nam d as execu-j tors and executrixes, but all have re-: pounced exc'-pt John Hind who consent-. to act and whom the others are willing t-» have appointed without bonds. In the Federal Court. On the motion for a new trial of the condemnation\ suit against the Honolulu IMantation Company in the I nit- : States Dlstrf.-t Court by District Attorney Dunne yesterday mom ing. Judge Estee ordered th“ case submitted on briefs. Mr. Dunne will ; -*tv- his brief on Hatch A- Silliman. attorneys for the sugar company wlthia three days, then the defendant’s brief in reply is to be served on him within thre,- dajs \n affidavit of M M. Kohn. a juror, denying th* rlieeations of prejudice in the affi uavit of Captain Pond to the motion tor n» w- trial, was filed yesterday by hateh & Silliman. Court Notes. Mrs Carl Limburg by letter from Germany ha> receipted for $4,235,94 tr J< hn Ena. administrator of the *>s tat* of Julius Holing. Attorney General Edmund P. Ivdanswers with general denial the complaints in th*- suits for fishing rights brought against the Territory by Victoria Ward and the Kapioiani Estate. Limited. The Supreni- Court yesterday morning heard the submission of a case between the Oahu Railway ALand Company and th Tax Assessor involving the liability of the railway company to tax. E. B. McClanahan sat in the place of Ctiief Justice Fr ar who was disqualified.