The appeal is sustained on the first piece on the authority of In re Assessment of Taxes of Mehrten, 13 Haw. 677, and the valuation of said property fixed at $24,000, and as to the second piece, the decision of the Tax Appeal Court is affirmed fixing the valuation of the property-at $6,000. Perry, *694J., dissenting as to first piece: Valuation should be $15,000.