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THE GARDEN ISLAND TUESDAY, JAN. 3, 5922
HERE ARE MAIN
CHANGES MADE IN
MISS ROSE AKO
WAS HOSTESS AT A
CHRISTMAS EVE PARTY
Enactment of new revenue legisla
tion has brought to the offices of
collector of internal revenue a flood
of inquiries regarding various pro
visii ns. The revenue act of VJ21 be
came effective November 23. 1921.
"unless otherwise provided for ac
cording to announcement from the
local revenue office.
To avoid error in the preparation
of their returns and later difficul
ties with the bureau of internal re
venue, taxpayers are advised to care
fully mite the changes and when
they become effective.
The excess profits tax Is repealed
ns of January 1. 1022. The rates
for 15)21 are unchanged.
The surtax for the calendar year
1921 are unchanged, and range from
1 per cent on the amount of net in
come between $.r000 and $0000 to G5
per cent on the amount of net in
come in excess $1,000,000. For the
calendar year 1D22 the surtax rates
range from 1 per cent on the am
ount of net income between $6000
and $10000 to 50 per cent on the
amount by which the net income ex
The exemption allowed for a de
pendent is increased from $200 to
$400. Married persons living with
husband or wits and heads of fam
ilies are allowed a personal exemp
tion of S2.S00 (instead of $2,000)
unless the net income is In excess
of $.r,000, in which case the person
al exemption is only $2,000. The act
provides that in no case shall the
reduction of the personal exemption
from $2.f00 to $2,000 operate to in
crease tho tax which would be pay
aide if the exemption were $2..rn0 by
more than the amount of the net in
come in excess of $r.,000. This is to
overcome tho disparity in the case
of two taxpayers, one of whom is
just within the lower $2000 exemp
tion and the other just within the
higher $2-500 exemption.
Single persons and married per
som-t not living with husband or wife
are allowed an exemption of $1000
Non resident aliens are allowed a
single personal exemption of $1000
Persons having gross incomes for
15)21 of $5000 or over are required
to make a return, regardlescs of the
amount of net income.
rrovisions are made tor the re
peal as of January 1, 15)22, of the
tax on stockholders of a personal
service corporation as such. After
that date such corporations are to
be taxed in the same manner as
other , corporations.
The income tax on corporations
for the calendar year 1922 and there
after is increased from 10 to 12
per cent. The $2000 exemption here
tofore allowed corporations is to be
granted only to those whose net in
come is $25,000 or less.
Many persons are under the im
pression that the taxes on ice
cream, soft drinks, etc., monthly re
turns of which are required, have
been repealed with the enactment
of the new act. These taxes remain
in force until the end of tho calen
dar year 1921.
Tax on Admissions
No change Is made in the tax on
admissions, except that after Janu
ary 1, 1922 there will be no tax
where admission is 10 cents or less.
Effective January 1, 15-22, the follow
ing taxes : ie also abolished: on mu
sical instruments, sporting goods:
chewing gum, portable electric fans
thermos bottles, fur articles, pleas
ure boats and pleasure canoes (un
less sold for more than $100), toil
et articles medicines and numerous
articles of apparel.
On and after January 1, 1922, the
tax on tho various works of art is
reduced from 10 per cent to 5 per
cent, tho tax on candy from 5 per
cent to 3 per cent, and tho tax on
carpets, rugs, trunks, valises, purs
es, funs, etc.. from 10 per cent of
sales price in excess of specified
amounts to 5 per cent of sales price
of specified amounts.
The tax on parcel post packages
Is eliminated, effective January 1.
The new act provides that no tax
payer shall be subjected to unneces
sary examinations or investigations
and only one inspection of his books
of accounts shall be made for each
taxable year unless the taxpayer ri
quests otherwise, or the commission
er notifies the taxpayer in writing
that an additional inspection is lie
The period for filing returns on
the calendar year basis is from
March 1 to March 15, 1922. This year
at last, the tax money may be paid
In full at the time of filing tho re
turn or in four equal iustollments
due on or before .March 15, Juno 15
September 15 and December 15.
Copies of the revenue act may be
had on application to the revenu
Miss Mew Yee Au Hoy was the
motif for a big Christmas Eve din
ner given by .Miss Hose Ako at the
A great long table with its holi
day ornamentation of green and red
composed of brilliant Hawaiian hol
ly berries and poinsettas and bright
ened by quaint little Christmas place
cards, made a most attractive table.
After dinner serenading was tho
diversion of the hour. Miss Hose
Ako's guests were Miss Belle Tsark,
Miss Margueiiate l'ua Wright, Miss
Daisy Chang, Miss Irene Chang,
Miss Emma Luke, Miss Ethel Ching.
Miss Lorraine Ako, Miss Florence
Ako, Miss Lizzie Kllauano, Miss Lor
eta Morinioto, Mr. and Mrs. Q. C.
Ako, Jacob E. Woo, Geo. H. Kaya
Wm. H. H. Wright, Belij. H. S. Chang,
Edwin A. Ching, Theo. II. Wramp
and Dave N. H. Luke.
A budget is a financial lighthouse
for many families floundering near
the reefs of debt. Thrift Week Flash.
DRIVE PLANNED TO
TO BE STOCKED BY
U. S. WITH TROUT
The United States bureau ot fish
eries will Bend 75,000 rainbow trout
eggs to Honolulu the early part of
next year for use by the Hawaiian
fish and game commission in sock
ing streams on the various islands,
and 10 000 black spotted trout eggs
will be received from Oregon for
tho same purposo, according to the
This announcement was made by
II. L. Kelly, fish expert with
tho commission, who states that the
federal bureau has signified its in
tention of co-operating with the
commission in every way possible.
Kelly has been trying to obtain the
black spotted trout eggs for more
than two years.'
Six streams on tho island of Ka
uai have already been stocked with
rainbow trout eggs brought, here
from Montana" and Utah. In 1C-20, 50,
000 eggs were imported, and the
hatch was approximately 35,000. This
year 25,000 rainbow trout eggs wero
imported the hatch being about 9,
000. Mr. Kelly visited tho Island of
Kauai about two months ago and
,. 1, ; 1 . :... r
Arthur McDul'ue, captain (it lie- , , . , , '
visited the ones ulrnarlv ntncltnrl Tn
tcctives, of Honolulu, announces . .. .
ihat the entire ciiy detective force
will be concentrated on a drive to
make that city dry. The announce
ment was made at a conference held
with City and County Attorney Heen,
Judge Lightfoot and l'rosecutor
Don't try to build a house or a
family without a plan, btart mat
thrift Week budget.
SHOW BIG INCREASE
The board of health reports that
out of 73 new cases of tuberculosis
in November there were 37 deaths
from this disease. The ratio of
deaths is appalling, according to
Mrs. C. I'. Figeley, chief of the tub
erculosis bureau. She urged that
persons auecteu report ineir cases
A budget sprinkles savings
on the slippery path of debt.
up during Thrift Week.
CHANGES IN STAFF
OF HILO SUGAR CO.
Changes in the staff of tho Hilo
Sugar Co., become effective Jan- 1,
when Manager A. A. Scott left to
take over the the duties of outside
supervisor of plantations represent
ed by C. Brewer & Co. Alexander
Fraser succeeds Mr. Scott as man
ager and G. Y. Bennett becomes head
DELEGATE KUHIO ILL;
Word comes from Honolulu that
Delegate Kuhio may postpone his
trip to Washington on account of
ill health. He has been confined to
his home for some time under the
care of a physician.
a letter to the commissioner of fish
eries at Washington, he stated he
had never seen, even in the virgin
streams of the Cascades, more fish
ihan those in the prols in the Kauai
streams. He stated that there were
literally dozens of them in each
pool, many as long as ten inches and
large and fat.
The closed season for these fish
will continue until July 1, 1923 and
shortly prior to that date the com
mission will determine whether an
open season should be declared.
Some of the fish now in the streams
should spawn in January and Feb
ruary, while others will spawn at
other periods during the next year.
Provided all goes well during 1923
the commission will allow fishermen
to take fish from these streams prob
ably for two or three months.
mere is notning uotng at pres
ent with regard to bass. There have
been applications for the placing of
bass in the reservoirs in the Kouala,
Hawaii, district, and Mr. Kelly is
now arranging for nets with which
bass can be taken to send there. He
plans to take the bulk of them from
the Wahiawa dam.
One good stream has been found
by Mr. Kelly on Hawaii. As far as
temperature and abundance of food
is concerned, it is as suitable for
trout as any of the Kauai streams.
Two streams on Maui have also been
declared suitable for trout. Thus
far no streams have been found on
Oahu suitable for these fish.
Unless your spending plans are on
paper, your financial future is lia
ble to be wholly on paper. Make a
budget this Thrift Week.
WAIMANALO GETS NEW LEASE
A wedding of great interest was
solemnized in the beautiful decor
ated Hawaiian church of Kilauea,
last Tuesday night when Mr. Mauui
cio Vetera and Miss Rosalie Alba
were united In wedlock,, with Rev.
H. W, Bayless performing the cere
mony. Four beautifully dressed Am
erican children were the flower girls
while Mrs. L. L. Patterson was the
maid of honor. Dr. Patterson, with
stately form escorted the groom to
the altar, while Rev. John Regala
gave tho bride away. Little Miss
Lursen, daintily attired, was the
After the ceremony, all of the
skilled employees of the plantation,
were invited to attend a luau in the
plantation community house, which
had been wonderfully planned and
prepared by tho Filipino community.
It was a demonstration of the high
esteem In which Mr. and Mrs. Vel
era were held by their fellow couu-
trymen. Mrs. Velera is a nurse on
the plantation, while Mr. Velera is
engaged in religious work under the
Hawaiian Board of Missions. At
the conclusion of the banquet, the
manager., Mr. Larsen, gave a splen
did brief address highly commend
ing the happy young couple.
The patients and staff of the Ma-
helona hospital wish to express their
hearty thanks to the kind friends,
who gave Individually, to the stores,
and to the American Legion, all of
whom contributed so liberally, mak
ing it possible for us to have the
moat joyful and happy Christmas in
the history of the institution.
We thank you. pnd wish you all
a Happy New Year. Signed:
.EDITH M. MOORE.
A budget hounds like a Klaxon be
fore the train of debt hits you. Stop,
look, and listen during Thrift Week.
A family budget tells you where
you are going to success or dis
asterbefore you get there. Look
ahead in Thrift Week.
The teachers and pupils of the
Anahola school held a Community
Day, with the following program
for the parents and friends in the
Opening Chorus: America School
Prayer Judge R. Puuki.
Song: Kalalea School.
Drama: Old Mother Hubbard Grad
es 2 and 5. .
Home Life Grade R-l.
Useful Animals and Plants Grade
2a nd 4.
Solo Ruth Ewaliko, Grade 1.
The American's Creed Grade 2-4.
Flag Drill Grades 2 and 4.
Drama: Christmas Grudes 5 and 8
Santa Claus Kenneth Nakao, Grade
Hand Work Exhibit.
Volley Ball: Boys' school team vs,
Village Fathers and Older Boys.
The school has an enrollment of
91 pupils, which is the largest num
ber ever on record. Of these 90 are
Americans of Japanese, Chinese and
Hawaiian ancestry and one is Japanese-born.
An interesting class is being held
to help the retarded pupils. This
class consists of all pupils in the
school eleven years old to fifteen
years, regardless of grade. The pu
pils are so interested in store keep
ing that the retarded ones are gain
ing points for promotion rapidly and
the brighter ones get very practical
The following are the teachers of
Principal Mrs. Carlotta Lai. Ter
ritorial Normal School diploma. Oa
hu College diploma.
First Assistant Miss Carrie Pau
ole. Territorial Normal School di
ploma. Bible school diploma.
Second Assistant Mrs. Adeline
Rodrigues. Kapaa school diploma.
Summer school student.
We can't have everything; a Tam
il's commonly a case of family
budget or bills payable Mako your
budget during Thrift Week.
Plain and Fancy
6X PERTLY DON
Hemstitching Day Every
Wednesday of the Week
Bring in your oiden early!
H- rj Trtni ,Trr tittttt" i , nj na: GLXIi TtCiiTT . iZTEi SI liiniiill'iiSulIEnillB
Everything in the
Silver and Gold Line
Tjch Cut (jlass
and Jlrl Goods
ihttrchandise of the
2)est Qyality Only
H. Fo Wndhmmaira
& Co. LftA
P. O. BOX 342 HONOLULU
V; 1 m I
ijj Puddings jj
I Cream Sauce V
I Fudge l
I Srfvie )) 4
Cakes J Y
I Biscuits J7
w i rzs-
P. M. Kodaira
P. O. Box 47 Lihue, Kauai
I Sugar Factors and Commission Merchants
IMPORTERS OF GENERAL MERCHANDISE
Theo. H. Davies & Co., Ltd.
HONOLULU AND HILO
Safes Refrigerators Spark Plugs
Paints Varnishes Brushes Oils
Harness Saddlery Roofing Trunks
Cane lands under lease to the
Waimanalo Sugar Co., have been re
leased to the company by tho terri
tory under a clause of the act es
tablishing the Hawaiian Homes Com
mission. The tract which comprises
3.314 acres, will bring in an animal
rental of ?20 250. Thirty per cent of
the revenuo will go to the rehabili
tation fund administered by the com
mission. The company intends to
make extensive improvements in the
mill, and may build a new oue if
iou earn money by your intelli
gencea budget brings intelligence iiy budget helps us to get the things
to bear on its spending. Start Thrift we need most. Budgotize during
Week. Thrift Week.
Fancy and Staple Lines, Feed, etc.
Shoes Toilet Supplies Stationery etc. etc.
Writers of Fire, Marine, Compensation, Automobile and Miscellaneous
Canadian-Australian Royal Mall Steamship Line.
Upon application information will be cheerfully furnished In regard to
any of our lines In which you may be Interested.
- t- $ 4.4.
We wish our friends
Happy New Year
A rainiiy imugci tciu wuther vou
are get! lug profit or Iocs from your
hard work In shop or office. Make
one in Thrift Week.
Waimea Stables, Ltd.
At Waimea and Nawiliwili
The Most Famous Garages on Kauai.
The place to get transportation to
The Barking Sands, Olokele Canyon,
Waimea Canyon, Kokee Camps,
Kukuiolono Park, Wailua Falls,
Hanalei, Haena Caves
Our automobiles are comfortable, our drivers are re
liable and have been with us for many years, and
know every Inch of the country.
We rent Ford Cars Without Drivers.
We do draylng and hauling by trucks all over the Island.
We run the stage line between Lihue and Kekaha
three round trips per week
Tel. 43 W
A. GOMEZ, Mgr.
CLEM GOMES, Mgr.
H. T. TONG, Merchant bailor
If IP TOP
Pricei very reasonable :: Suits Guaranteed to Fit
Clothes Neatly Cleaned and Pressed