Oahu Railway & Land Co. v. Shaw
Hawaii Supreme Court
Appeal From Tax Appeal Court, Island of Oahu.
1Opinion of the Court
OPINION OP THE COURT BY
WHITING, J.
Appeal by the respondent Tax Assessor from the decision of the Tax Appeal Court, Island of Oahu.
The issue in this case is whether or not the coal elevator or coal plant at the Railroad wharf at the harbor of Honolulu is property subject to assessment for taxes. A contract was made between the Government and the Oahu Railway and Land Co. in accordance with the Railroad Laws of Hawaii and contained a provision for exemption of property from taxation under Section 576 of the Civil Laws, which is as follows: “Such contract *77as herein, authorized may contain a…
2Cases cited7 opinions
- President of Harvard College v. Board of AldermenMassachusetts Supreme Judicial Court · 1870
- Milwaukee & St. Paul Railway Co. v. City of MilwaukeeWisconsin Supreme Court · 1874
- County of Todd v. St. Paul, Minneapolis & Manitoba Railway Co.Supreme Court of Minnesota · 1888
- Chicago, Milwaukee & St. Paul Railway Co. v. Board of SupervisorsWisconsin Supreme Court · 1880
- Portland, Saco & Portsmouth R. R. v. City of SacoSupreme Judicial Court of Maine · 1872
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3Cited by6 opinions
- Re Taxes, Haw'n Pineapple Co., Ltd.Hawaii Supreme Court · 1961
- Holt v. WoodHawaii Supreme Court · 1907
- Oahu Railway & Land Co. v. PrattHawaii Supreme Court · 1902
- In Re the Excise Tax of Robert Hind, Ltd.Hawaii Supreme Court · 1936
- In Re Tax Appeal of the Von Hamm-Young Co.Hawaii Supreme Court · 1941
1 more not listed; retrieve them via the Exa API.