In re Assessment of Taxes, Lam Wo Sing

*61OPINION OF THE COURT BY

FREAR, C.J.

The taxpayer returned bis rice plantation at Waikiki as separate items: real property in fee, consisting of many small pieces, $14,332; leasehold interests in many small pieces of land,, nothing; rice, paddy, &c., $13,152; growing crops, $9,000; and live stock, $630. The assessor raised nearly all the valuations to a greater or less extent. The fee simple property was raised about fifty per cent. The taxpayer acquiesced in all the increased amounts except that of the leasehold interests, which the assesor placed at $19,621. As to that he appealed to the Tax…