In re Assessment of Taxes, Estate of Bishop

OPINION OF THE COURT BY

FREAR, C.J.

This is an appeal hy the Tax Assessor from the assessments made by the Tax Appeal Court of two pieces of land belonging to the Bishop estate.

The first is a lot fronting on Union Square in Honolulu, containing 8,350 square feet. Its dimensions are 90 feet on King street, 79.8 on Richards street, 94.5 on Merchant street, and 106 in the rear. It was returned at $30,000, assessed by the present assessor’s predecessor in office at $80,000, admitted by the present assessor to be of the fair value of not over $50,000 and valued by the Tax Appeal Court at $30,000.…