Hawaii Supreme Court December 20, 1906 (Holt v. Achi)

*171OPINION OF THE COURT BY

HARTWELL, J.

This was a hill in equity brought by the tax collector to enforce by foreclosure a statutory lien for delinquent taxes, namely, $2945.93 for the year 1902 and $1400 for the year 1903, upon certain lands of the defendant Achi, together with the penalty imposed by law for nonpayment of taxes.