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IN RE ASSESSMENT OF TAXES OF OAHU RAILWAY & LAND COMPANY, APPEAL BY THE TAXPAYER FROM THE TAX APPEAL COURT, FIRST TAXATION DIVISION
Per curiam:
The tax-payer’s interest was properly assessed and was not over-valued by the assessor or hy the tax appeal court. This interest of the Oahu Railway & Land Co. had not entered into the valuation of the Ewa Plantation and had not been taxed as a portion of its property.
The decision of the tax appeal court is affirmed.