8 Haw. 196 | Haw. | 1890
Opinion of the Court, by
This case comes from the August Term, 1890, of the Circuit Court of the Fourth Judicial Circuit, upon the following bill of exceptions:
1. That the declaration and proofs show no cause of action against the defendant.
2. That the basis of valuation on which the assessment of said Tax Assessor was made is shown by the proofs to be incorrect, being not the present value of the land in question, as indicated by its rental, but the prospective and possible value.
3. That Mrs. V. Knudsen should have been joined as a defendant.
The evidence taken by the local Circuit Judge in Chambers, and exhibits, are to be considered with the bill.
Suit was brought in the District J ustice’s Court by the plaintiff, the Tax Collector for-the District - of -Koloa, for the recovery
The gravamen of this controversy, it is plain from the defendant’s statements and correspondence on file, is that property purchased in 1868 for $11,000, under leases having several years yet to run at $750 per year, is now assessed at a valuation of $35,000 and taxed $350. On this is founded the second exception.
The general tax law, enacted in 1882, provided, Sec. 25, that “in respect of real estate held in any tenancy exceeding a yearly tenancy, the interest of the owner of such real estate shall be estimated at a sum equal to eight years rent received from such real estate.” C. L., p. 121. If this provision were now existent the assessment of $35,000 would clearly be incorrect, in violation of a statute rule, and it would be within the jurisdiction of the Supreme Court to set it aside, notwithstanding any action of the Board of Tax Appeals confirming it. But by the Act of 1886, Sec. 6, the above provision
The cases in Avhich the Supreme Court can vacate an assessment are examined in the recent case, Knudsen vs. Stolz, ante, page 81.
The assessment in this instance may be too high, or not fairly apportioned between the lessor and the lessees, but upon this it is not our province to pass judgment.
The exceptions are overruled.