Hawaii Supreme Court May 27, 1926, No. 1677. (Re Taxes Charles H. Swain)

OPINION OF THE COURT BY

PERRY, C. J.

The taxpayer in this case returned a piece' of land situate in Hilo, Hawaii, for tax purposes as of January 1, 1925, at a valuation of $4200 and the buildings thereon at a valuation of $8500. The tax assessor assessed the land at $5000 and the buildings at $11,400'. The taxpayer appealed to the tax appeal court, and that court sustained the assessor.