In re Assessment of Taxes, Manuel

Per Curiam. The appeal is sustained on the first piece on the authority of In re Assessment of Taxes of Mehrten, 13 Haw. 677, and the valuation of said property fixed at $24,000, and as to the second piece, the decision of the Tax Appeal Court is affirmed fixing the valuation of the property-at $6,000. Perry, [694] J., dissenting as to first piece: Valuation should be $15,000. J. A. Magoon and T. I. Dillon for tax-payer. Robertson <£• Wilder for Tax Assessor.