
    No. 57.
    
      In re Assessment of Taxes, Mrs. B. M. Allen.
    Appeal from Tax Appeal Oourt, First Taxation Division.
    Submitted February 24, 1903.
    Decided February 24, 1903.
    Land on Kewalo street, Makiki. Area, 6 acres. Returned at $20,000; assessed at $36,000. Valued by Tax Oourt at $27,910. Appeal by Assessor.
   Per Curiam.

Valuation appealed from affirmed.  