Parker v. Shaw

Opinion of the Court, by

Frear, J.

This is an action of assumpsit to recover $200 paid December 15th, 1893, under protest, by the plaintiff to the defendant as taxes alleged to have been illegally assessed upon a tract of land called “ Waihee,” in Koolaupoko, Oahu. The land which is leased for thirty years from March 15th, 1869, at a yearly rental of $400 was returned by the plaintiff at $3200, this being eight years rental; but the assessor increased the valuation to $20,000. The case comes here on plaintiff’s appeal from the District Court of Honolulu. At the trial in that Court the defendant…