
    No. 41.
    
      In re Assessment of Taxes, C. R. C. Rooke.
    Appeal from Tax Appeal Court, First Taxation Division.
    Submitted January 7, 1902.
    Decided January 18, 1902.
    I^and at Honuakaha, Honolulu, containing an area of 196,891 square feet. Returned at $2800; assessed at $35,000, and valued at $2800 by Tax Appeal Court. Appeal by the Assessor.
    
      AtMnson & Judd for tax-payer. Robertson & Wilder for Assessor.
   Per Curiam.

The appeal is sustained on authority of In re Assessment of Taxes, Emily K. Mehrten, 13 Haw. 677, and the valuation of said property fixed at $25,000.  