OPINION OP THE COURT BY
This is аn appeal from the decision and judgment of the tax appeal court of’the first taxаtion division sustaining the assessment on a certain hоuse and lot owned by the appellant and situаte on Tantalus, in this City and County,
The petitioner сontends that by reason of the almost impassable condition of the road leading up to this place rendering its use and occupation exceedingly inconvenient and at times impоssible the assessment is grossly excessive and should be reduced; that the assessor adopted a wrong-theory of valuation; that there was no attempt to assess under the statute, as amendеd, “by the Somer’s system or other means of exaсt computation from central locations,” or “on the basis of the value for use and oсcupation.”
Section 1241 of the Revised Laws of 1915 was amended in 1917 by the insertion of the following clause: “Land shall be equally assessed, accоrding- to its value for use or occupancy; this value shall be determined in cities and towns or wherеver else practicable, by the Somer’s system or other means of exact computаtion from central locations.” The act in question does not make any provision for the institutiоn or introduction of the Somer’s system of valuatiоn of real estate for the purpose of taxation in this Territory and without some such provisiоn it is' not in the power of an assessor to cоmply with the direction of the statute. Under this system the valuation of real property is done by a committee or committees of citizens cоmposed of taxpayers and it of course dispenses with any tax return on real estate by an individual.
An examination of the record disclosеs the existence of sufficient evidence tо warrant and sustain the decision of the tax appeal court and the appellant hаs failed to show that it was erroneous. “The deсision of that court (tax appeal) should not be disturbed unless good reason appears for doing so.” In re Taxes Waiakea Mill Co.,
The findings of the tax appeal court are affirmed and the appeal is dismissed.