In re the Assessment of Taxes on the Following Sugar Plantations

OPINION OF THE COURT BY

FREAR. J.

These are appeals under the general tax law of 1896, (Act 51), the scope and effect of which were set forth at some length in Inter-Island Steam Nav. Co. v. Shaw, 10 Haw. 624. The distinguishing feature of the Act, so far as it relates to the present cases, is that it requires several kinds or parcels of property when combined as the basis of an enterprise for profit to be assessed as a whole, whereas previously the several parts of such property had been assessed separately. In 1896, the year the law went into effect, the sugar planters for the most part…