Matter of Taxes of Ewa Plantation Co. & Waialua Agricultural Co., Ltd.

*42OPINION OP THE COURT

BY WIRTZ, J.

This case involves real property taxes for Ewa Plantation Company and Waialua Agricultural Company, Limited, for tbe year 1956. The total tax for each taxpayer was computed on the basis of the value of an average acre of cane land. The taxpayers did not object to the method whereby the value of an average acre of cane land was used to determine the value of all of their cane land for assessment purposes. Rather, the dispute centered on the method used by the Tax Commissioner of the Territory of Hawaii1 to determine the value of an average acre of cane land and…