County of Kauai v. McGonagle

OPINION OP THE COURT BY

PETERS, J.

Under the provisions of Act 40, 2d Sp. S. L. 1932, as amended, hereinafter referred to as the “1932 Real Property Tax Act,” all real property in the Territory is subject to an annual ad valorem tax at a rate to be computed by the territorial treasurer. The method of determining the rate is prescribed by section 21 of the Act as amended (R. L. 1935, § 1921, Am. L. 1935, Act 191, § 1).

The Kauai county budget for the calendar year 1936, as submitted to the territorial treasurer on'February 19 of that year, disclosed that in computing the amount to be included…