In re Taxes Waiohinu Agricultural & Grazing Co.

Citations

• 23 Haw. 621
• 1917 Haw. LEXIS 50

Syllabus

<p>Public Lands — general lease.</p> <p>A lease of public land for a term of twenty-one years, which, is designated upon its face to be a “general lease,” and which does not come within the category of any other kind of lease described in R. L., 1915, Chap. 30, relating to public lands, held to be a general lease within the meaning of said chapter notwithstanding it included a provision allowing the lessor to withdraw the land or any portion thereof at any time during the term for homestead, settlement or public purposes.</p> <p>Constitutional Law- — taxation—leases of public lands.</p> <p>Section 385, R. L. 1915, providing that the value of general leases of public lands, for the purpose of taxation, shall be taken to be the value of the fee of the land demised, as applied to léases made subsequent to the enactment of the statute, held not to deprive the lessee of property without due process of law, or deny him the equal protection of the laws, in violation of the Fifth or Fourteenth Amendments.</p>