Hind v. Willfong

*126OPINION OF THE COURT BY

GALBRAITH, J.

An appeal from the decision of the Tax Appeal Oonrt of the third taxation division, district of Kohala, Island of Hawaii, Territory of Hawaii. The record in this case shows that the appellee, R. R. Hind, returned for taxation, for the year 1899, Hawi plantation, located at Kohala, Island of Hawaii, at a valuation of $223,351.00; that the tax assessor for said district increased this valuation to the sum of $287,500.00; that from this increased valuation the tax payer, the appellee herein, appealed to the Tax Appeal Court for said district, that a hearing…