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Legal Opinion

Re Taxes Pacific Guano & Fertilizer Co.

Hawaii Supreme Court

Decided June 3, 1932No. Nos. 1981 AND 1981APublishedCited by 5 opinions

1Opinion of the Court

OPINION OP THE COURT BY

PERRY, C. J.

The Pacific Guano & Fertilizer Company, a corporation, returned its property situate in Honolulu at a total valuation of $1,626,070 and its property situate in Hilo at $288,637, or a total return of $1,914,707. The assessor assessed the Honolulu property at $3,422,522 and the Hilo property at $735,263, or a total assessment of $4,157,785. The territorial board of equalization to which the taxpayer appealed valued the Honolulu property at $3,339,180 and the Hilo property at $560,820, or a total valuation of $3,900,000. From the decision of' the board the…

2Cases cited11 opinions

  1. Coe v. ErrolSupreme Court of the United States · 1886
  2. Low v. AustinSupreme Court of the United States · 1872
  3. May v. New OrleansSupreme Court of the United States · 1900
  4. Gulf Fisheries Co. v. MacInerneySupreme Court of the United States · 1928
  5. In re the Assessment of Taxes on the Following Sugar PlantationsHawaii Supreme Court · 1897

6 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. Stanton & Sons v. County of Los AngelesCalifornia Court of Appeal · 1947
  2. Simon v. County of Los AngelesCalifornia Court of Appeal · 1956
  3. Export Leaf Tobacco Co. v. County of Los AngelesCalifornia Court of Appeal · 1949
  4. Philippine Refining Corp. v. County of Contra CostaCalifornia Court of Appeal · 1938
  5. Youngstown Sheet & Tube Co. v. BowersOhio Supreme Court · 1957

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