Shaw v. Booth

*118OPINION OF THE COURT BY

FREAR, C.J. (Perry, J., dissenting.)

Assumpsit for the collection, of taxes. After judgment for the plaintiff in the District Court, the defendant paid all the taxes assessed to him except those in respect of one tract of re.al estate, and contested only the latter in the Circuit Court on appeal as he does now in this court on exceptions. This tract is known as Pacific Heights and consists in general of the ridge between Nuuanu and Pauoa valleys. It was assessed at $100,-000 for the land and $50,000 for the improvements, and the amount in dispute is $1,500 taxes and $150…