
    No. 93.
    
      In re Assessment of Taxes, Hawaiian Tramways Company, Limited.
    Submitted March 7, 1904.
    Decided March 10, 1904.
    
      Castle & Withington for taxpayer. Robertson & Wilder for assessor.
   Appeal from Tax Appeal Court, First Taxation Division.

Track, cars, horses, mules, land, leases, franchises, etc., assessed as a whole as an enterprise for profit. Returned at $39,454.56. Assessed as of January 1, 1903, at $125,000. Assessment sustained by Tax Court. Appeal by Taxpayer.

Per Curiam.

Valuation of the Tax Appeal Court affirmed.  