In re Taxes Estate

DISSENTING OPINION OF

PARSONS, J.

I cannot concur in the foregoing opinion. There is undisputed evidence or there are findings of the tax appeal court in the case to the following effect: The tract of Avhich the land in question once formed a part extended across Avhat is noAV Ala Moana and included a triangular piece of land on the mauka side of the road. It Avás leased about the year 1881 at a nominal rental to the government by Princess Ruth Keelikolani, the then OAvner, and came to the Bishop .estate subject to that lease which expired in March, 1931. During a portion of the tenancy a…