In re Assessment of Property Taxes Makee Sugar Co.

OPINION OP THE COURT BY

WILDER, J.

This is an appeal by the Makee Sugar Company from a decision of the tax appeal court of the fourth division fixing an *332assessment of the company’s property for taxation at $900,000 as of January 1, 1908, the return being $686,180190 and the assessor’s valuation $1,000,000. This taxpayer conducts a sugar plantation, its property consisting of real and personal property of several classes or kinds of each which are combined and made the basis of an enterprise for profit within the meaning of R. L. Sec. 1216. It ivas therefore properly assessed on the enterprise…