Oahu Railway & Land Co. v. Shaw

OPINION OP THE COURT BY

JUDD, C.J.

Under the statute “Eelating to Internal Taxes,” &e., (Act 51 of the Laws of 1896) an appeal is allowed from the Tax Appeal Court to the Supreme Court. The assessor can appeal if the valuation placed hy the Tax Appeal Court on the property is less than that placed hy the assessor, and the tax-payer can appeal if the Tax Appeal Court places a valuation on the property higher than that returned hy him. The appeal is heard by us on the evidence sent up and we may, in our discretion, allow further evidence to he introduced by either party. *644"We are judges of the…