In re Assessment of Taxes

The appellant returned certain land situate at Hilo at $14,686. It was assessed at $40,725 and the court below sustained the assessment. The appellant now contends that the value of the property does not exceed $24,435. There was evidence to sustain the conclusion of the tax appeal court that the assessment did not exceed the full cash value of the land, and the presumption is that the judgment appealed from was correct. Hawi M. & P. Co. v. Forrest, 21 Haw. 389. Counsel for the appellant has not convinced us that it was wrong. The fact that other properties in Hilo have been assessed too low,…