In re Assessment of Taxes, Hawaiian Sugar Co.

OPINION OF THE COURT BY

FREAR, C.J.

This is an appeal from the tax appeal court, fourth division, •sustaining, on appeal from the tax assessor, an assessment of $400,000, made as of January 1, 1903, upon the lessors’ interest in 3,933 acres of cane land held by the appellant, the Hawaiian Sugar Company, Limited, under a lease for fifty years, beginning January 1, 1889, the lessee being obliged by the terms of the lease to pay all taxes on the demised premises. 'The question whether the assessment was properly made against the lessee, instead of against the lessors, is not raised, and perhaps…