Not in violation of 5th or 14th Amendment of the U.S. Constitution. 23 H. 621.

Lessee liable for taxes assessed on property as of first day of January of the last year of the term even though the lease expires prior to the last day of that calendar year. 30 H. 334.

Cited: 26 H. 46, 49; 27 H. 604, 606.