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MATTER OF TAXES OF EWA PLANTATION CO. & WAIALUA AGRICULTURAL CO., LTD.

No. 4189.

47 Haw. 41 (1963)

384 P.2d 287

IN THE MATTER OF THE TAXES OF EWA PLANTATION COMPANY AND WAIALUA AGRICULTURAL COMPANY, LIMITED.

Supreme Court of Hawaii.

July 16, 1963.

Attorney(s) appearing for the Case

R.B. Greig, Deputy Attorney General (also on the briefs), for appellant Tax Commissioner.

R.E. Stifel (Anderson, Wrenn & Jenks with him on the brief) for appellees.

TSUKIYAMA, C.J., CASSIDY, WIRTZ, JJ., CIRCUIT JUDGE KING, IN PLACE OF LEWIS, J., DISQUALIFIED, AND CIRCUIT JUDGE MONDEN, IN PLACE OF MIZUHA, J., DISQUALIFIED.

OPINION OF THE COURT BY WIRTZ, J.

This case involves real property taxes for Ewa Plantation Company and Waialua Agricultural Company, Limited, for the year 1956. The total tax for each taxpayer was computed on the basis of the value of an average acre of cane land. The taxpayers did not object to the method whereby the value of an average acre of cane land was used to determine the value of all of their cane land for assessment purposes. Rather, the dispute centered...

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