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EVnNINO BULLETIN. HONOLULU, H. T., WEDNCSDAY. NOV. 27, 1901.
Wl1 L4 TrrnFVTffi 'jyilSKWiWWI'H
Thtimp! Thump! Thump! I
That's the way the
Contain no harmful substances of any kind. They are PMltlvely
helpful to the nenes and system. Sold byall druggists at IOc.
and 25c. a box (four limes as many In the 25c. box.) Avoid powder,
put up In cachets (made of paste) because such covers warp open,
spoiling the powder and when damp are wormy. Cessler s Magic
Headache Wafers are guaranteed to cure absolutely In 20 minutes, or
return partly used box to druggist and ho will refund full amount.
POCKET A BOX.
MAX QESSLER, Ph. C, Mllwiuk.., Wit.
75 and 71) Kln 8treet
TELEPHONE NO. SI.
MOW la the time to get leak, and
breakages seen to, and your
Roofs Put in Order.
By competent workmen.
The Plumber's Strike
la over, and I am again prepared
to do Plumbing, Sewering and
Sheet Iron Work a. heretofore.
E.tlmate. furnished... Work
manship ana material guara.v
, teed. a
Jas. Nott, Jr.,
8tore, Beretanla opp. Alakea 8t.
lei. White 3571.
EDWARD M. WATSON,
Corner King and Bethel Streets,
'Phone Blue 661.
C. R. Hemenway'oFFicE-
OFFICE 406'JUDD BUILDING.
TEL. 314 MAIN.
Albert R. Cunha
ATTORNEY AT LAW.
808 Stanfienwald Building
f . Aistii Whiting,
f , J. Rebiisoi,
'fonved to Room 306, Judd Building
J. M. KANEAKUA,
ATTORNEY AND I
COUNSELLOR AT LAW, I
NOTARY PUBLIC. '
Office Bethel 8t Near the Po.tofflce.
J. D. Jewett
,. J. WILLIAMS
i In Pastels
i Water Golors
J OIL PORTRAIT8.
a New Lot of . ,
Beaver Lunch Rooms.
H. J. NOLTE.
Honolulu Iron Works.
Improved and modern SUGAR MA
CHINERY of every capacity and de
scription made to order. Boiler work
nd niVETED PIPES for Irrigation
purposes a specialty. Particular atten
tion paid to JOB WORK, and repair
executed at shortest notice.
That S'thewaylhe headacne eoesin cm minum
Gesiler's Magic Headache Wafers
are ujed. They send a :-erciiui mess
age to the hot and levered brow.
Gessler's Maelc '
r Headache Wafers
do not simply relieve they cure.
1 LISTEN I
hivs tried every remeJon the nurket and
find none that lupromrtndiureijrouri."
Cm. M. Seward. Toceka. Kit.
8urgons, Physician, and Dentists.
Dr. Archibald N. Sinclair.
Ofsics, Main jJj.
HOURS-ii A. M to i. P.M i
i to ) r. m : to i r.
P O. DOXtoi. SUXDAVJ II P.M.
Dr. Albert E. Nichols
1154 Alakea Street.
9 to 4
A. 0. WALL, D.D.8.
0. E. WALL, D.D.S.
Love Building, Fort Street
Hours. 9 to 4. Telephone Main 320.
Dr. J. Atcherley has removed his of
fice from 708 Fort street to 343 Kins
street, next to Opera House.
Hour. 10 a. m. to 4 p. m.
Tel. Blue 1261.
Office Tel. White 1371.
Dr. W. H. Jones
M.R.C.V.8, M.V. M.A, ondon.
i ma street
Dr. Wm. p. Rogers,
SURGlON AND SPECIALIST.
Eye, Ear, No.e and Throat Exclusively
REMOVED to new office, 1146 Ala
kea Street, opp. Hawaiian Hotel.
Hours, 9 to 12, 3 to 6:30, 7 to 8; Sun
days, 9 to 11.
A. N. SANFORD,
1 MANUFACTURING OPTICIAN,
Boston Building. Fort Street.
Chlnesevand Japanese Firm.
SING CHAN CO.
Hardware, Tinware, Glassware
and Carriage Goods, Etc., Etc.
n nil Hewer Conncc-
tlons u Hpcclnlty.
229 King St.,
R. R. Depot.
between River St. and
Fine English and American Goods
C; Hotel street, and
Hotel near Nuuanu
p O HOIoOl
TEL WHITS g
ctt.D.4, dyed nl repaired.
Suits madt (o order.
Fit gutrinited. Lowell prlc.
Furl trctt. nr Kukul. tn4
nr Orptuum Ttititer.
Prlctt CUintflg oat suit, tsc
Dvtlnff tultSt m
Wank books of all description do
signed and mado at the iVKNINU
BULLETIN'S Job Office.
KAU CITIZENS DEMAND
Kan, Hawaii, Nov. 23. In your Issue of tlio 15th ou again seem to take the stand that the pollco depart
ment should remain inactive In murder cases till the public find evidence enough to Insure conviction, and not
till then should ti.cy exert themselves.
I may bo In error, but I hao understood that the duty of the police department Is to Investigate such
rases and search for cldcncc.
I will now state lu answer to yours, that 1 know that Sheriff Androws was told that If he would give cor
tnln assistance to the men who furnished him with nil the evidence In tho Yoshlda case (the police did not get
one grain of It), they could probably gut much more Important evidence, and that ho did not do It. And, ho
far ns Is known In this community, id effort has been mado to follow It up.
It Is nlso known to tho police department that 1 now hat a In my possession evidence that would go far
with Intelligent Investigators In the conviction of tne murderer, and tint they have never asked for It. It Is
theirs at any tlnio that they may desire It, and I further state that If some competent detective Is sent hero
from Honolulu that I believe I can put him on tho track or still more evidence, rind, I think, enough to causa
conviction; but 1 have no desire to meet men that receive my advances with Insult.
I have Interested myself In this case through a desire that Is general hero to solve the mystery of this
brutal murder, and I do not hesitate to say that the whole of tho community, with the exception possibly of the
police, are with me; and I now ask in the name of tho district and myself that the High Sheriff or whoovcr
is in authority will at onco send competent parties to Investigate, and he, as well as your Influential Journal,
will no doubt feel some surprise to know that every prominent person In this district is in sympathy with what
I have here written, and the question Is asked, Why Is an Investigation dodged by the authorities?
Is murder of a Japancso of so little Importance that the authorities treat it with contempt!
The Japanese are In no pleasant spirit and have demanded of Sheriff Andrews more protection and fur
ther Investigation, or they will In mass meeting pass resolutions to be 'forwarded to the proper authorities nt
Washington demanding protection. Whether the acts of the Japanese have any bearing or not Is out of tho
question except so far as It shows that the dlpgust Is general.
You have In your Issuo of thelCth seen fit, as I believe, to unfairly criticise what was done for the
good of the community, and it is only fair that you publish this In answer without cutting out parts that may
seem unpleasant. It. J. GREEN,
y 5i "5f fH & S! & " Vti ti -fli if O ffi S 5T ! & "5J -jVi! 5 & Sf "H "S 5 S! 5S 5S &
Tax Appeal Court Gains
One of Three '
QUESTION OF LEASEHOLDS
ELUCIDATED IN DECISIONS
Supreme Court Opinions on Two
Bishop Estite Assessments
and That of Mrs. Emily
A ileclslon of a tax appeal court,
though not having the conclusiveness
of a Jury verdict, should not be dis
turbed tor light reason!.
"To apply the eight-year rental rule
(Civil Laws Section 820) to determine
the nlue of the landlord's Interest In
land for purposes of taxation would be
manifestly unfair and unjust where the
land was leased nineteen years ago at
a rental of only $100 a year and la
Dow worth $30,000, although the lease
has twenty-one years yet to run. The
landlord's Interest Is assessed at $7,-
"When a taxpayer makes a return
within the time prescribed by tho
statute, and the assessor gives him
further time for furnishing additional
Information, and he furnishes such In
formation and It Is accepted by the
assessor as part of the return, tho lat
ter cannot object on appeal that the
return was not complete In the first
Tho foregoing Is a syllabus ot a de
cision of the Supreme Court on an ap
peal by the Tax Assessor from the as
sessment mado by the Tax Appeal
Court ot two pieces ot land belonging
to tho Dlshop Estate. The first is a
lot fronting on Union square, Hono
lulu, containing 8300 square feet. It
was returned at $30,000; assessed by
the former assessor, Jonathan Shaw,
at $80,000; admitted by the present as
sessor, J, w. Pratt, to be of the fair
value of not over $50,000, and valued
by the Tax Appeal Court at $30,000.
Evidence was taken regarding alua
tlons of adjacent property, but the
Supreme Court finds the evidence rath
er meager on which to base an esti
mate of the value of the lot. This Is
why the court does not care about dis
turbing the Judgment of the Tax Ap
The other lot Is at I'awna and con
tains about eleven acres, with d front
age on tho loner side of King street
bctneen Sheridan street and the Wal-
t -r -f -f -t- t
a alaaBiHiaaKAa?Ja9Ek dXjaaHaHaHdaaflaaaaaH
eLsHaVf WsWagelBfc: &MMmBBKM
saaaaaaH- i&? r TBieBeWrTr ' f4llWFBSSISKM
A QUEEN WHO WRITES BOOKS.
The latest book of the mtbiiIIIo Queen IMIkiiIh tli of ltuuiiiuula (Carmen
Sjlvn) has Just l'in lxued by u Chicago publishing house. The ulumt Is
vutltlud "A HcjI Queen's I 'airy Tules."
klki road. It was returned at $800, '$15,000, but that court nevertheless ad
assessed at $30,000 and valued by the hcrcd to the eight-year rule. Tho ap
Tnx Appeal Court at $S00. A peculiar l pellate court finds It need not makii
feature stated by the court Is that the
tract Is subject to a lease for forty
Mars at a rental of only $100 a year,
the lease hating twenty-one nnd a
half jears ct to run, while thero Bcems
to be no dispute that the land unin
cumbered Is worth $30,000. It Is upon
this phase of the case that the court
declares the principle already quoted
In the sltabus. In the body of tho
opinion the court says that the eight
jear rental rule, nccordlng to former
Hawaiian decisions, makes the valua
tion generally "manifestly unfair and
unjust" when, as In this case, tho
property was leased years ago at a
smaller rental than could now bo ob
tained. "The talue of the landlord's Inter
est Increases and that of the "tenant's
Interest decreases ns the expiration ol
the term approaches, other things re
maining constant,' obsertes the ap
Chief Justice Frcnr writes tho opin
ion. Justices Golbralth nnd Perry con
curring, and It concludes as follows:
"The decision of the Tax Appeal
Court assessing the lot on Union
square at $30,000 Is affirmed and that
assessing the appellee's Interest In the
i lot at Pawaa at $800 Is reversed and
that Interest Is assessed at $7600."
In arriving at the valuation ot the
Pawaa lot tho appellate court acted on
the consent of tho Dlshop Estate Trus
tees to an assessment of $5000 and on
a competition that $7500 "would be a
little less than $800 plus a sum that
would at seven per cent compound In-
terest amount to $29,200 In twenty-
one years, that Is, the present value of
$29,200 to be received at the end of
twenty-one years, discounting at the
rato of seven per cent per annum, com
Robertson & Wilder for the Asses
sor: Holmes & Stanley for the Bishop
THE MEHRTEN CASE.
"Under our statutes, one who re
turns land for assessment purposes as
solo owner, without mention of a
lease to which It Is subject, cannot on
appeal set up the lease to show that
he had a less Interest than that re
turned." Chief Justice Frear Is also author of
the unanimous opinion of the Supreme i
rn.,m . ...l.fy.t. .. .nAlnn I. U
Xn ' .Ul " ' V," '"' " T6" "M",; I"
syllabus, on the appeal of the Tax
Assessor from the assessment by the
Tax Appeal Court of a lot In Hono
lulu belonging to Emily K. Mehrten
having a frontage of 345 feet on Ala
kea street, 32 feet on Queen street and
97 feet on Halekaulla street, the area
being 18,987 square feet. The lot Is
subject to a lease made in January,
1895, for fifteen years at, an annual
rental of $900. An undisputed finding
Is that the lot, if unincumbered by the
lease, would be worth $25,000. Tho
value of the landlord's Interest by tne
eight-year rule would be $7200. This
li the amount returned by the taxpayer
and fixed by the Tax Appeal Court,
but, as In the Bishop Estate case to
which the o'plnlon refers, this rule Is
considered "manifestly unfair and un
just." Consent was given before tho
Tax Appeal Court to an assessment of
1 -f "f
an estimate of the value of the prop
crty subject to the lease. In Its opln
Ion, "the statute mado tho assessment
by the assessor conclusive and not sub
Ject to appeal so far ns the oulstand
Ing lease Is concerned."
It Is pointed out that this case dif
fers from that of tho Bishop Estate In
that no further time was given for
furnishing information as to the
lease, no such Information was fur
nished and tho nsscssor knew nothing
about It. While the lessee, the Hono
lulu Iron Works, gave the Mchrten
lease for $900 In Its return, this was
the return of another party, the de
scription was very brief and the names
of the lessors were given as "E. & J.
Mehrtcns," while the return In this
case Is from "Mrs. Emily K. Mehrten."
The court says It cannot presume from
this that the assessor knew that tho
Icasa mentioned In the return of the
Honolulu Iron Works was that at
tempted to be set up now or that he
had such in mind when assessing tho
property in question, even If the court
could hold that. If the assessor did
know It, the taxpayer could set that up
In the present proceeding under tho
circumstances. The statute provide
that tho Interest of every person shall
be separately nsscssed, and that leases,
mortgages, etc., on property shall bo
set forth In the return. In conclusion
It Is decided, that:
"Tho assessment of $7200 by tho
Tax Appeal Court Is set asldo and the
assessment of $25,000 by the Assessor
la allowed to stand."
Robertson & Wilder for tho Asses
sor; Holmes & Stanley for the tax
payer." Hi MEET
The annual meeting of the Scottish
Amateur Athletic Association was held
last night In the rooms of the Scottish
Thistle Clug. Among those present
were the following: D. W. Anderson,
It. Anderson. J. Cummlngs, J, F, Fen
wick, A. S. Guild, J. Catton, J. Cralk,
J. Bole, J. Hall-Flddes, J. I,. Cock
burn, W. Goudle, N. Kny and J. C. Mc
1 -D I 4 1 ( , VIIIUCIOUII 1VUU IIIU 1UIIUVV
Prua Lie! A ti,lAann wAAfl II.A 1lAto
for the year past
Gentlemen: Wo meet tonight In
this the first regular annual meeting
of tho Scottish Amateur Athletic As.
soclatlon of Hawaii, and I think from
the performance of our football team
last year, wo have every reason to
congratulate ourselves that we did
form this association. It has brought
us together In a way that could not
have been done otherwise, and has
given definite proof that Scottish sons
are still alive and able to make a good
fight In any part of the world, wher
ever they may be.
In an association such as ours we
havo all sorts of contingencies to face
and unfortunately One has already oc
curred. I regret. In fact I am sure we
all regret, that we have not been able
to enter our Scottish team In tho As
sociation Football Le.igue this season,
owing to circumstances over which wo
had no control, but I look with pleas
ure on tho sensible and sportsmanlike
way In which you have all made the
best of the situation and thrown In
your lot with the different teams com
peting In the league thisseason.
Last seusan our football eleven did
excellent work, winning ull their
matches In the league and coming out
easy winners of the challenge trophy,
which trophy I am pleased to Inform
you has been duly subscribed for nnd
Is nt present being selected In Sun
Francisco by ex-Judge Stanley on be
half of the league.
'ilio treasurers report, snowing a
balance on the right side, was read
nnd adopted. The election of officers
for the ensuing jear resulted as fol
Honorary president, Alox. Young;
honorary lco presidents, Hugh Mc
Intie. W. II, Ualrd.
I'lesldent, D. W. Anderson; vice
president, R. Anderson; secretary and
tre.i8iiicr, J, C. McGlll; board of man
ngement, president, vlco president, sec
retary and treasurer (cx-oftlelo), W
Goudle. J. Cntton, J. Cralk, J. Hall
Flddes. Football Committee W. Goudle,
captain; J. Catton, vice captain; It.
Anderson, A. Guild, J, L. Cockburn.
Cricket Committee R. Anderson,
captain; J. McUlll, J. Cralk.
Golf Committee D. W. Anderson,
captain; N, Kay, R. Anderson, ,
The football committee waB Instruct
ed to arrange for an association foot
ball game with England, the same to
be played under the auspices of the
Continues io Cnre Those Afflict
ed with Dandruff and
was n time when peoplo
with Dandruff thought It
could not be cured and let 4ho bother
Homo disease grow upon them until It
caused the loss of their hair. How
llftoient today are their feelings, now
that a handy, s'afo nnd pleasant toilet
spcrlllr Is obtainable at their nearest
Drug store. .No man can .ic so totally
blind to facts ns to doubt that Coko
Dandruff (Jure will not cure him after
tint public test that has been mado of
till great Cure in Honolulu In tho
pant thirty days, which was started
by the successful distribution of Free
Snmpli'S at Hobron Drug Co.'s.
We might publish hundreds of testi
monials, but feel that we havo ad
vauced sufficient proof to convlnco tho
skeptical as to the great merit in Coko
Take a bottle home now and savo
your hair, for when once gone ou tan
never get your hair back again.
Ifobrou Drug Co. sell it. All first-
clans Harbors use it.
STANDS BYHIS FACTS
Editor Evening Bulletin: My atten
tion tins been culled to an article In
your Usue of Nov. 17th. If you had not
taken notice of It, I certainly should
not for the reason that persons cloak
ing themselves under tho synonlms,
"Correspondent," "Citizen" nnd so
forth, when they make a distinct
charge as In this case "The Kau Po
lice," they shuuld sign their names and
not be cowards, thereby placing them
selves In the position of beln g beneath
The Yoshlda murder case so far as
ICaluna Is concerned has been bottled
and backbiting attacks on Sheriff An
drews flo not serve any purpose. Sher
iff Andrews may hate his faults and
may not come xi ' the standard laid
dowu by your sneak named correspon
dents, but I know the man personally
and what Is more I know that he Is
nun enough to resign the position he
occupies If, his Judgment leads him to
that conclusion, provided always that
his stab lu the back correspondents
are men enough to meet him.
The purpose of this letter Is In strkt
accordance with the latter clause of
your editorial, "This Is the fact and I
Ktand by It." Let your correspondent
state the facts and sign his name and
If he Is correct I shall not be afraid
to slsn mine as I do now.
W. F. IffiYNOI.DS.
bail and Fair
to be held at
NOVEMBER 30, 1901.
In aid of The Sisters of tho Sacred
Tickets for sale at all stores.
SEEING IS BELIEVING
Our Wall Paper
Is unequoled In price and quality.
Let us show you our stock, i t
Lewers & Cooke. Ltd.
HENRY ST. GOAR. ,
Members Stock and Bond
Edward Pollitz & Co.
AND DEALERS IN
Particular attention given to pur
chase and sale ot Hawaiian Sutai
Eastern and Foreign Stocks an.
403 Colltornla St.,
San Francisco, Cal.
Set of 5 maps, $2.00
GO CENTS EACH
")n sale at oflice ot . . ,
THE . . .
Subserilicrs to tho BULLETIN
not recoiving their papers promptly
will confer a favor by notifying tho
Business Office; Telephono 250.
II. P. BALDWIN President,
J. B. CASTLE 1st Vice President
W. M. ALEXANDER.... 2nd Vice PrM
J. P. COOKE Treasurer
W. 0. SMITH Secretory
GEO. R. CARTER Aadltof
Sugar Factors and
Hawaiian Commercial & Sugar Oa
Haiku Sugar Company.
Pala Plantation Company.
Nnhlku Sugar Company.
Klhel Plantation Company. '
Hawaiian Sugar Company. '
Kahulul Railroad Company, ''
Tie CalifonU tut Mcitil S. 5. 0,
W. G. Irwin & Go
Western Sugar Refinery Company
Baldwin Locomotive Worka of Phila
delphia, Pa., U. S. A.
Newell Universal Mill Co. (National
Cane Shredder), New York. U. 8. A,
N. Ohlandt & Co.'s Chemical FerUl-
Alex. Cross & Sons' high-grade Fertil
izers for Cane and Coffee.
Reed's Steam Pipe Covering.
ALSO OFFER FOR SALE:
Parafflne Paint Co.'a P. A B. Paints sa4
Papers; Lucol and Linseed Oils;
raw and boiled.
Indurlne (a cold-water paint), In whits
Filter Press Cloths, Cement, Lime as4
CASTLE & COOKE
The Ewa Plantation Co.
The Walalua Agricultural Co., Ltd.
The Kohala Sugar Co.
The Walamea Sugar Mill Co.
The Fulton Iron Works, St Lonis, Ms.
The Standard Oil Co.
The Geo. F. Blake Steam Pumps.
The New England Life Insurance Oa,
ot Boston, i
The Etna Fire Ins. Co. of Hartford,
The Alliance Assurance Co. of London.
LIFEJ and FIRE
Nbw England Mutual Life In
surance Co. of Boston.
tna Fire Insurance Compart
Wm. G. Irwin & Co.
Wm. O. Irwin. .President and Manage)
Clous Spreckels Vice President
W.'M.-OIKard.. Second Vice President
H. M. Woltney, Jr. .. .Tress, and Bee.
Geo. J. Ross Anditor
Commission Agents .
AGENTS OF THH 4)
Oceanic Steamship Co.
OF SAN FRANCISCO, CAL.
Agent., Broker, and Jobber.
G. BREWER & 00., LTD.
Queen Street, Honolulu, T. H,
Hawaiian Agricultural Co., Ookala '
Sugar Plant, Co., Onomea Sugar Co.
Honomu 8ugar Co., Walluku Sugar C
Makee Cugar Co., Halcakala Ranch Co?,
The Planters' Line of San Francisco, '
Packet; Cbas, Berwer & Co.'s Line ot
Boston Packets. l
LIST OF OFFICERS.
O. M. Cooke, President; George
Robertson, Manager; E, F. Bishop.
Treasurer and Secretary; Col. W. H.
Allen, Auditor; P. O. Jones, H. Wa
terhouse and Geo. R. Carter, Directors.
Tii8Von Hamm-TOQDE Go. Ltt'
QUEBN ST., - HONOLULU
Tho Lancashire insurance Co.
The Balolse Insurance Co.
Union Gas Engine Co.
Domestic Sowing Machine, Etc.
Pens) 1 van ia Fire Insurance
Chqs. T. Wilder,
General Manager ot
THE EQUITABLE LIFE
Ot the United States (or the Ha-
Merchant Si. :
., - W OAfr- ti. j