In re Assessment of Taxes, Castle

OPINION OF THE COURT BY

FREAR, C.J.

The taxpayer returned his residence at Waikiki at $25,000 for the land and $60,000 for the improvements. The assessor-raised the valuation of the land to $29,100, in which the taxpayer acquiesced, and the valuation of the improvements to *2$100,000,'from which the taxpayer appealed to the Tax Appeal Court, which placed the value of the improvements at $75,000, from which the assessor appeals to this court.

Robertson & Wilder for assessor. W. R. Castle for taxpayer.

The improvements, consisting chiefly of the dwelling house, cost about $150,000, are comparatively…