In re Assessment of Taxes, C. Brewer & Co.
Hawaii Supreme Court
Appeal from Tax Appeal Court, Honolulu.
1Opinion of the Court
OPINION OF THE COURT BY
PERRY, J.
(Galbraith, J., dissenting.)
The appellant returned for taxation for tlie year 1902 its 'leasehold interest in certain parcels of land, and the buildings thereon, at $36,902.98, merchandise, cash in hand and ether personal property at $45,302.18 and gross insurance premiums received during the year 1902 at $24,832.99, and the total of these separate items, $107,038.15, as the “aggregate value of the combined real and personal property which is the basis of the business enterprise known as 0. Brewer & Co., Limited.” The assessor, on the other hand, assessed the…
2Cases cited8 opinions
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
- Sanford v. PoeCourt of Appeals for the Sixth Circuit · 1895
- Castle v. LuceHawaii Supreme Court · 1885
- Inter-Island Steam Navigation Co. v. ShawHawaii Supreme Court · 1897
- Kapena v. Bishop & Co.Hawaii Supreme Court · 1877
3 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- In Re the Tax Appeal of Hawaiian Telephone Co.Hawaii Supreme Court · 1980
- Re Taxes, Haw'n Pineapple Co., Ltd.Hawaii Supreme Court · 1961
- In re Taxes Onomea Sugar Co.Hawaii Supreme Court · 1920
- Hawaiian Trust Co. v. BorthwickHawaii Supreme Court · 1940
- Pan American Airways Co. v. GodboldHawaii Supreme Court · 1942
6 more not listed; retrieve them via the Exa API.