In re Taxes Waiakea Mill Co.

OPINION OP THE COURT BY

COKE, C. J.

The appellant, the Waiakea Mill Company, returned its property for taxation purposes as of January 1, 1920, at the value of $773,661.38. Thereafter the tax assessor increased the amount to $1,250,000. The mill company appealed to the tax appeal court of the fourth judicial circuit. Upon a hearing before that tribunal the assessment of the tax assessor was affirmed and the company has appealed to this court.

At the hearing before the tax appeal court counsel for the company and the attorney general agreed that the value of the property of the company, exclusive…