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. From the judgment of the tax appeal court the taxpayer appeals to this court.

The substance of the taxpayer’s claim was in the tax court and is in this court that other pieces of land and the buildings thereon in…