Hawi Mill & Plantation Co. v. Forrest

OPINION OF THE COURT BY

ROBERTSON, C.J.

These appeals were brought by the taxpayer in each case from decisions of the tax appeal court of the third judicial circuit.

In the case of Hawi Mill & Plantation Co., Ltd., the company returned the aggregate value of its combined property as the basis of an enterprise for profit as of January 1, 1912, at the sum of $700,000. The tax assessor assessed the property at $1,300,000 and the tax appeal court fixed the valuation at $1,200,000. From the decision of that court the company appealed as to so much of the assessment as exceeded the sum of $800,000.

The…