In re Assessment of Taxes, Hui of Kahana

*677OPINION OP THE COURT BY

PERRY, J.

This is an appeal by the Territory from a decision of the tax appeal court for the first judicial circuit declaring that certain water rights which had been assessed against the “Hui of Kahana” at a valuation of $400,000 had no taxable value on January 1, 1913.

The “Hui of Kahana” is a Hawaiian hni, of the same general character as other Hawaiian huis which at times have been involved in litigation before this court. Its members are tenants in common of its lands “in proportion to their respective ownerships of shares, so-called.” Pilipo v. Scott, ante 609, 612.…