
    No. 39.
    
      In re Assessment of Taxes, John Pulaa.
    Appeal fi’om Tax. Appeal Court, First Taxation Division.
    Submitted January 6, 1902.
    Decided January 18, 1902.
    About four acres at Kalihi, Honolulu, R. P. 672, L. O. A. 1541. Returned at $1500; assessed at $8000. Valued by Tax Court at $3000. Appeal by Assessor.
    
      Robertson & Wilder for Assessor, appellant. J. .4. Magoon and T. I. Dillon for tax-payer.
   Per Guriam.

Valuation placed at $4000. Perry, J., dissenting: Valuation by Tax Court should be affirmed.  