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THLHSUAY, FttSHCAHY .
'lu of Uhlih;n,f a pa.-k.rt hrtwon 11-to aoJ u
Fri.i, wrral tiu- tilnr-1 . hot ii U ufi!j quite
r-nif that te au-J appear to h been eri.m!y enter
t&ianl. Thi eotrrj.na La favoraMc feature, do d-.uht.
AC Irant ocrur.b nf thr rspnrU (ill l-uik) D-w h:p.rd to tl.l
rsirt o m- from Hawaii, ami if it emiM alt be ecur"-d, 'H u-
rt'iuhi veil 4o.tain a Nrarly ail It ptita as 1 f iriptu, a
Isrfr iuaiit.ty of u'r (wy or nurc ihaj t!.n
i-aii) ith !, Liln, ik In. k Ian.lrr, i.c , Ac, ar j n
oo Uit UlinI, aaJ thrrv is io ! ul t Uit a Ir- rl. :
cf it &li (e bipl to an FrabriMTo direct ir.-t-l c.f i :a
Honolulu, as at prwrot, ttbjc. also irlf r the j rrst uxJf t
a ! iuK'e fr'iKh'-. extra CMDmios-vris, !, ,c. In rrtjt t the
polo, bcwever, we are info-uvf.1 thl it is shirii tn H fi- lu:a
't ilryiDjr, tb climate f liilo r.it ailowinj; it t-j ut up in at
it brJrr as frvra this i,rt- Tliis f-wt wuuM vtvI y .r---ut,
ittc-r rxlLt, shii'iciits of th;s rtirl a
i:in ff -m Ii:t tlirrrt U Sn r rxru.i-j, anI rrn'Irr 4'i:iof!-al-Iethe
main iint sheilcrr the esUl'l.si.ui'i.t of sjch a .rk-t
w-ml 1 .ajr.
But no if s) much expert indare Is offrrinit at Hiio, ml y
would noc a change in the progntiume '4 nir j.c-ts cover the
whole, inatra.1 of bruiyibg in a ticw ttL We Lc now thr-e
Wjl ruuninf to fan Frari'-iM-o, a!! aUvt the ncht t.xc.
Let one of Ibeto too b at II. J- rrirulirl oo her r.asae iluwc.
anJ ptrkapa on the passage haclc. delivering atid takmir n
Ixjaxi such freight aa bb.nrs to that n. This w-ul-1 Wtthrr.
the vovaice two to fur dajrs. I Hit save a irreat deal of cxopdm
to t.iopers, who eroM afford to rav more freight on their eoxJ.
But to carry out tins plan, which certainly ls like a pain?
experiment, the three packets nhouM work Vvther. and tvit in
cp position. Whicherer line falls into this prpscl new trad",
wilt, no doubt, find it remunerative. Bnules Uie regular pro
duce bosioess of that port, it is prohable that OK-re travelers
ff'tn San Francisco woubl embrace the opportunity of visi:irK
that island, which aff.rd one of the (reaat natural curiosities
to be found la the Pacific, and whsrn would be visited l y more
persona were It more aceeesible.
Onr arrivals during the past week have leen cotflnel to
coasters, excepting that of the Man Ida lt everjing-, from Fn
n inn's Island. The irneral dullness may be judged frm the
circumstance that, for three weeks Dp to yratcrday, not a n.er.
chant vesvl has arrived at this port.
The whalrship Hib'rtia, oo being examinetl, was f'und tw
t much decayed in her stern arid how, rend-rinz it impossible
to make her sa-worthyt exipt at treat expense. The sae of
her hall and effects) took place yesterday. The hull wss pur
ehanM ky Messrs. Bums it bntfi for 1 1.0J0. The sale of h-r
effects, which were not ciosed out oo Wednesday, will be re
tumed on Friilay at the auction rim of A. P. FrnrHt.
In hosioeas, aothins; has transpired worth noting. Tl.ere is
a general complaint of a scarcity of money, mach more titan is
usual at this season ef the year.
LATEST OATE-S rrcritrd ml fhia fJUlee.
Sa.i Vraneieo ........Jan. 3
Canaina. N. O N.v. Zf
New V'(, fpapij ...lee. &
les-graptue. . fee. tf
Taliiti.. S.pt- 3
London, fiiaperv) ....XoV. 14
" trlexraphic . . Nov. 'il
Pari Nov. 'M
ll .rnrkonj:. ......... i'
Mil bourne, Vic Kt. 2i
F' f ss faasi'tsco per Hero, Feb. liih.
( .a laaisa per Mana, tonwrrow.
foa Kosa per J"hn l mini, tu-ijiA row.
For Kotos p-r Excel, Friday.
PORT OX" ZIOIJOZ.TJZ.TJ. II. Z.
Jb." 2 Bo Ka Isms, Bovres, from IlUo, with 80 brls molues
awl 40 sheep.
3 Scb lliotibo, Kapuahi, fm llil-i, w::h 25,000 Its pula
SH kir suirar, and 7U brls molasses.
3 Feb Mary. BeirilL from Kawaihae. with cattle.
4 !ch Keoni Ana, fmtu Kotia, with oranges.
7 rtu Queeu. White, fruro Koliax, whilh tire wood.
7 b h aeann tte. Cook, frorn llanaiel. with fire wood.
7 cb Mary tilen, frotn Kiloa, with fire-wood.
Biteb Maria, Motienu, fm Labaina aial Kaiepolepo, with
fire wood and native produce.
9 Vb Kxcel, Ku Ileal a, fm Kukax, with 90 brls molassses,
IT tns suirar.
Sch Marihla. Hooper, 9 days from r'snning's Island,
with 1U.OX) (alls cocoauut oil.
3 S.h Kekauluohl, Man-hant. tr Lt.haina and K.
3 fch Motkeike, Wetherbee. for Lahaina and KahuluL
a Sfch Henry, MrOregor. It Kawaihae.
4 rb Kamoi, Wilbur, fur Labaina.
4 ss-h Kalama. Uorn-. for llik.
T Stoop Live Yankee, Morse, for ports on Molokai.
7 S"h Keoni Ana, Kikeke, for Kona.
cb Mary. Berrill, for Kawaihae.
y KM OR AM) A.
X7 Schooner Marilda. Hooper Keports nine days from
Tanning's Island ; with the except ion of three days fine weather
ami straily trades, bad a rough passage. Has beard from or
seen nn vessels.
m ,mmmw mum n fl fT,
Fnnri VxTXiso's Islxvd per Slarilda, Feb 8 Capt Knglisb
For Laaaisa per Kamoi, Feb 4 C Brewer il. Pr Seneer,
Ir R W W ood. Capt Jas Uray, C E Hotrou, awl about 40 or 6u
nat ire rS'tgers.
F r IIili per Kahuna, Feb 4 Hon 9 L A a-tin. Mr Myers,
14 Uboring men f-ir T. Metcalfs plantation, and iU or 40 others.
From Hilii per Kaiama, Frb 2 Mesor Jas A I'aly , W tloon,
Crocker, llalsey. and H'isl-y.
'nm Kawainaa per Mary, Fib 3 Mr Smith ami wife, Mr
tl.izt l, Mr Hughes.
Fpiro Lanaixa per Kckauluohi, Feb 3 Capt Yates, Mr
Fr Hilo per Liholihu, Feb 7 Mr Swain, Mr I Swain, Mr
IVeirman, A kins.
I M.io.m r Live Yankee, Feb T Mr L Chamberlain,
Mv Chamberlain, Mr J Rojer. Mr A Raymond.
Froro Laaxtaa per Maria, Feb 6 Mr Aram, and 1 China
man. From K"u per Excel, Feb 8 Mr A D 'Barnard, D Martle.
F Kawxntas per Mary Feb H Menrs Ilobnes, J X
Rrr.wn, U W Brant, U K liiff'il, llaail, 1'Uce.
TIIURSDA 1', FED. J.
The huit numTx;r of the Pulynnian contains
m fHir or fiTe i-oIuuhia of official com port
lftiotf rtlating to Nn j htiiits of Mr. J. T. Water
hoti.ne, made to the liovernDieiit through the
Acting DritLth Consul and Contriixr-ionor, Wm.
L. (jreeii, Keq. Tht-m? coutj Iaintd rt-hite j rinci
pall t the (as it w claiimsl) unjust aSM-sMucnt
f taxes uoilt-r the new CiTil C"1. The cor
rfiHntIon"e cvru rial's first, a ltter from tlie
Acting Dritinh Cotwul to the Minister of Turcica
lieLition-V enclosing Mr. Water house's eom
flainU. The replj corjHuts of a lengthy letter
from thj Muuter of Foreign Relation, uecoin
rxinieil hp-' himilur one from the Miuu-ter
of Finance, an. I another from 'One of the a.
.inorw. Were not the letters e lengthy, we
.thouM like to gie them in full. The coui
(laintV of Mr. Waterhou?e, whieh have given
' rise to this correct ndenee, are hrielly thre, as
sttted hy himself:
My ant in Lthin rendereil return of tny per
wntl property, also cf my real estate s,t tbat place.
The amount return! C. lim !:ter was tte price it
w is purcb.ae-J 6r me by the h tmiuer, an l p-ii.l for
by me about two jer si ore, during Wliicb time it
b.-vt beeu unoccupied and unlet. Tbe Assessors would
not accept of this return, and put it up twenty-five
fereenL and upwards; and if the had put down one
tho'isarvl JjJUr Cir every hundrel paid, I could not
help myself, ad there U no right of appeal, tut must
sutler any imposition I may meet with.
The a.noant of my aawesatnent io Lahaina has been
paid under protest, for which I have received the re
ceipt of the Ta Collector to that effect. You will
perceive under this ruling the slavery I am reduced
to under the existing Uw. I have been given to un
derstand by the Cvnsul General and Commissioner
for France, th it the existing law Lt contrary to treaty
Case The Government Tax Collector has brought
zne in a bill fur $o 12, assessed in Honolulu.
I informed him that a-vesment of my property it
self was wrong, and made the following statements:
The real estate was satisfactory ; the personal property
at the time claimed (31it August) was upwards of
$2o.OlO less than the amount assessed that is what
was actually in my possession, they having no jower
over my property that was not here, as 1 have not
taken the oath of allegiance; carriages, horses, dog,
etc, were returned also wrong. He informed me tbe
law left no alternative, and bis duty was to 'seize my
property. Against such an unjmt proceeding I have
no appeal, but beg to claim protection as a British
I am friendly deposed to the Government, and I
sympathise with them in what is jut, and would be
willing to forego what might be my legal claim as to
the payment of taxes at nil before September, 1SG0.
but cannot forego my right of returning a proper
1 wad ignorant of tbe law in regard to my making
a return of my property. Tbe Aetessi-.rs have never
called upon me fur my return, and have assessed tu
unjustly, against which there is no appeal. The
Government did not promulgate the Civil CJe before
the month cf October last, and by this neglect have
Kept uie in i uc uirt as to my uuiy in ruiniig a re-
turn. I would refer you to rvc. 1st. Civil Code, o
writteo Uw shall be oMigatory without being first
printed and made public." ALk see Sec. 2. "All
lws enacted by the legislative power of the kingdom
hall b deposited and preserved in the cfSce cf the
Minister of the Interior, who shall promulgate the
ame ly publicktir inuch new.paper or uewspif.crs
prime 1 at the seat of Government as Le may J.-ein
tJiir! pri'-vam-i; r-l:tt..- Ut u r fufil on the
I'Hrt i,f tli i.yV'-rtiiii'nt tj graut hint art anc-
ta!it t r th'J Kim ufuler th. hot 1 iv, which
a'.l t: j Kjintiairiit of ikrw auction''cr- for
iM.- i-Ur. I.
It will i: miu that Mr. Watt-rhouse al'wei
hie il lit at
iir..t to i,iii"r!y piy the high
tax' a-?- rxmd 'ill hi.S Ti.'rrtV thrrc, th'ill,
wt-rt; iail uii'h-r rrot-.'t. I..-e:iiin ti
a-tH-iM-iut'nt t!.i vo:ir w;ts n it in a
thr; reijilirelii- I,t of the Lr.V, iili'J tl:tt no r CuUr.Se
wan left hint to recover what In; h;id already
. r j ruU-st, ..r iaiht Ki call-l on
, .. .l.-cliii.- J Vt make :i return
I ay le rciitcr
his jr- prty isithin the term alh-'-d to h;tve
liet-n f:x'--l by tli! Code; and linlirig that the re
turn a.- ui.i'ie out hv tin; iOMiTvVirs was wholly irt-
( e.rr--t. unl almj that no aM.-ul from tlieir decis-
ion would he ullowc, In; aj i-ius to the rej re
iit.itive of his flovernrnf-nt for j rot-etion. If
his ruse, is justly ttated by him, he l:a8 nuit un-lu-stionahly
valid grouml for aj p al.
The a!; of Mr. Waterliouij is hut r-ne of
many that have occur rel in tin; kingdom under
the new tax-law. In ne.t instaut-es, however,
the amounts at iseue are niiall, that they are
jaid rathr than ont-t the legality of the
asn.-.sr-ment. Hut the jayment of such a tax,
Iiowetr wnall, by no lueaiis renders the u.r--r
merit just. The gri.-aiiee is mere bitterly felt
and harbored than if redress wa.s o'jtainahle.
Kven Mere it r.ractieahle for disaffected tax
payers to obtain leal rclress, it can only le
done at so grejit an exta-iise that in'jf-t jrsijna
are deterred from atteuijiting it.
Many view the or-eratioii and enforcement fif
the tax-law this year sis premature' and contrary
t j the g-neral understanding at the time of its
i-as.-age. And it has l-en t.hvious to all that the
delayed publication of the Civil Code, which es
sentially altered and reconstructed all our fscal
regulation.", woidd iiect-s;irily give risi; to com
plaints. Had tin; (ioverniueiit published the Code,
as it should ho.e done, " in one or more newsjia
p rs" immliattly after it hail received the King's
signature, a principal cause of grievance would
have been removed. The Legislature, after mak
ing tlue inquiries in regard to the time necessary
for publishing it, fixed on the first day of August,
as the date when it .should go into effect, sup
posing of course that the Ministers would See
that it was proiuiilgateil prior to that date. Dut
so far from the Cisle being published at that
time, there appears to have been either a cul
pable remissness or a frtudkd determination on
the part of the Ministers that it should not In;
made public, as the Legislature had dK-reed.
They had simply to give the order, and the Code
miglit have been printed in both the Pofyri'sian
and Cumm;raal before the 1st of August, or even
the 1st of July. And it was only after u month's
delay and coaxing, and an offer to do it for hss
than rttst, that it was finally concluded to publish
it in this journal, the completion of which took
place on the 1st day of Octolier. That is the
first date at which the Civil Code can be Kaid to
have lureii publicly 44 promulgated."
Hut even had the Code '"n published when it
ought to have been, the assessment and tax-laws
are among the most arbitrary enactments ever
imposed on any people. It ctrtainly was a
strange oversight, not only on the part of the
Legislature, but on the part of the Minister of
Finance, under whose immediate siiervision the
enactment came, to leave open bo wide a door to
injustice and oppression, as exists in this portion
of the Code. The interpretation official ly given
toartieli 12nd 14 of this law is, that the assess
ment-roll as handed in to the governors of the
rpective islands must le binding, irhnlirr riyhl
or icrony. According to the Minister of Finance,
there is no remedy provided in the law, and property-owners
are perfectly at the mercy of t.ny
ignorant, vindictive or mercenary person who
may chance to get the apjiointinent of assessor.
According to th.? Minister, there is no provision
for an appeal or inquiry to be had, except through
the courts (as he asserts, but incorrectly as we
shall show); but the tax-collector is empowered to
s-;ll out the property of thope who fail from any
cause to pay their taxes lefore the last day of
Xovemlier, on the order of the District .Justice,
or Circuit Judge, after giving five days notice.
Is it difficult to imagine a case where the assess
ors, with a view ekhcr to increase their own jkt
centage, and make up a resjectably heavy roll,
or through a mistaken estimate of the value of
property, may return a figure which shall be
double, or even treble the fair one? I!ut the
injured owner of the projerty is told by the
Minister of Finance that there is no remedy, that
he must pay, rijht or icrony, or take the matter
into court. Could any law be more tyrannical or
Hut let us examine whether the law is so arbi
trary, or tax-iycrs are justly left to the mercy
of a.-s-ssors. The Civil Cd. clearly and expli
citly clothes the Minister of Finance with full
discretionary ower in the following H-ction :
Stn s oil. The Minister of Fiuance, with the
consent of the King. s!ia'.l have j-ower, and it is here
by ma le his duty to prescribe o'.l neell'ul rules and
regulations for the aiTssnient an i collection ef l.txe",
in cises where no ruch rules and regulations are
definitely niMle by law : provided, however, that the
same ball not be in contravention of any existing
statute, or inconsistent with the I onstitutiou.
What more explicit provision than this could
have leen devised fr any can s of dispute that
might arise in tax-matters. It is clearly pro-vid-il
that t lie Minister of Finance "snwi. have
kwh, and it is hereby MAIK HIS IH TV" to
make all neecsary rr.c-s in anything jTtaining
to asessjiient and taxation which the legislature
might have f tiled to provide for. Yet in his letter
to Mr.Wyllie.on the complaint of the gentleman
referred to alve, and published in the Polyne
sian, the MinNtcr of Finance says :
"The r!iit:-s r-f the C. .ll.-ctr are plainly point-! otlt. an l I
r- unie it i his j-uri-e ! er-ute tliMu. If I w r; so ilis-
hold no pou t r la tnttrjrrr u it l kit durrrti in."
In another place he maintains that Mr. . is
in crmr in not first seeking his remerly in courts
of justice a mode which the law makes no
reference to in any case of dispute Wtween the
assessors or collectors and tax-payers, but on the
contrary Kirs an appeal to the courts', by pro
viding that the judgment of the assessor shall be
44 bindmy on all "zri-.e." Yet in direct opposi
tion to this provision of the statute, the Minister
I f he h:is l-e:i illegally a-il. the law of thT- c- untry
i.pl him. a w-li as ew-ry -t!i-.T r- ? i.l--nt or mc j-'-t, trie mrai.
of ain;le retire. Ttie courts are always rij--n rrud-.T jus
tice tj lutn, a:il all otlu r iuVLaing thur iTi-lfli--.i."
Here we find the Minister asserting that he
44 holds no fjwer to interf re" with the duties of
the tax-collectors, or remedy the grievances
which may arise in the unjust assessment made
by ignorant or stupid agents of his department.
The legislature never intended to compel dis
affected tax-payers to res rt to a court ot law to
find redress, hr.t evidently lia-1 this in view,
when clothing the Minister with full jinwer and
authority to j rovide for ad c.is--s that might
be found t.i ari.,aiid f t which no provision had
. Ixs.-n lead-1 or Could well Im made till cxp-ri'-nco
! showeil what might le rerjuired. It granted him
j large discretionary authority, restricting his acts
only by the clause that they shall 7 V in ron-
j tradition of t tis.iny statutes or the Constitution.
E- h , Minister of Finance is determined to
... , . .
countenance injustice and oT-fr-'SMon. or he is
j ignorant of the duties anil i-ower entrusted b
him. Wn lt-ave the public to judge, wlitlier in
either ca.; 1 e has not proved himself wholly in-coinj-.-teot
for the administration of the office he
We have Sought to -tabiish the following
J-oints. and luaiiitaln that they are cstablishi-d :
1-t. That tli proriiii'yf.loin of the t'iril C'odr
nas irnytlar, when compared with it provis
ions; and conse.,'i"n!y, tliat just exceptions
ran be tak-n b tiie arbitrary enforcement of
'Jl. 'I'iuit t)if a.i.y s'm nl-!uic rnalus no j.r-vtti'-'i
for aoij-a't to court arbitration, but on the
j contrary, such ajpeal on the part of a tax-payer
i i- i::cjiiestionaby burred.
I 3d. 'That th. yimtstT f Ftnar.re is fully
Vj j rl"t"i " outhr,tj to rnx,hj any irrtyularttf s
of 'h,tl ,lV,r" 'n''f- n,'Jh hn'J oyra.'i.m of
thr tar law. And there can be no rjins-tion
that, under s.-ctioii 514, (juotdl above, he can, if
disp-.si.-d to exercise his authority, correct any
unjus assessrmeiit, or even refund such taxes
after having la-en paid, provided adequate proof
of error is shown.
If we are correct in the positions taken by r.s,
then the letter of the Minister of Finance, as
published in the Polynesian, can carry with it no
weight, and mut piiss in this, dispute for nothing
but d.jlomatic flourish.
Mr. WylhVs lengthy reply to the Hritish
Consul, published also in the Polynesian, is
b:ised on the same erroneous ground in re.-jiect to
the mode in which redress, in cas-s of unjust as
sessment, is obtainable. His arguments, if such
they can Ire called, rest $leh on those of theMin-i-ter
of Finance, and if the latter are untenuble
the former must of necessity In; so. Ioth these
Ministers lay great stress on "icir courts of jus
tice," but neither of them hint what court is
ojicn or what process of law is provided. We
defy either of them to j oint out any process by
which an assessrn' nt grievance can be sustain
ed, or that will not be 'iahle to a non-suit. All
that Mr. Wyllie has to say alxuit the 44 Lute Sir
j John Dobsoii," and other great authorities, will
; very applicable whenever the case assumes
such a form as to be admissible into "our courts
of justice," which can only be after it has been
called into court by a warrant issuing from
it at the instance of the government or its
agents. Since the alnive was in type, this has
lieen done in the case of Mr. Waterhouse, and
the matter thus brought by tlie government be
fore tlie police court.
I'ut there is another view in which the despatch
of the Minister of Foreign A flairs will upjicur to
tlie public as ill-tempered and IikeK to engender
anything but kind feelings. And this is, the
open censure conveyed in the Minister's letter, to
the acting Ihitish Conul for his taking up this
grievance of Mr. Waterhouse, and stigmatizing
Mr. Ireen as only acting under an "official sop- -rior,"
to whom, the idea is no doubt embodied,
that the Acting Consul is in some measure re
sponsible. We quote Mr. Wyllie's words :
Mr. Waterhouse, perhaps, is not aware, as you
nn.st be, that your official sujierii-.r, II. Ii. M.'s Com
mir'sioner and Consul (Senernl William Miller, Es
quire, for years, inculcated upon this Government
and h:is promulgated to the world the expediency
of the abolition of all Custom Ifotie duties on goods
imported, and to raise the yearly revenue necessary
to support tlie Governmeat by the 8:ile of Govern
ment lands, and by direct tax ition. Nor can he be
HW ire of the rule proposed to himself by that absent,
but much respected functionary, quite consistent
with international law and with the declared policy
of the British Government, in nccoidance with which,
if Mr. Waterlioiise's official complaint had beeu pre
ferred to him, he wmild.have declined to receive it,
till after he had sought redress and, in vain, from
the King's tribunals, which is precisely the proce
dure that the Minister of Finance points out as the
only proper course. While making this remark, I
beseech you not to understand it r.s in the remotest
degree implying the fch.idow of a census, for your
admitting and passing to me officially the complaint
, w ....i uh, w it iimi'. mat essential, ami in an
Correct diplomacy, indispensible preliminary.
Xow, whatever may he the opinion respecting
the propriety of tlie Acting llritish Consul's ofli
cially entertaining this complaint of "one of tin;
most resectable British merchants residing with
in the King's jurisdiction," and generally there
will lie none, there can be no difference in regard
to the impropriety of the language used by the
Minister of Foreign Affairs, to the Acting Hritish
Commissioner and Consul (it-ncral. It is as
though one gentleman should slap another in the
face, and then say he does not wish it to be un
derstood as any incivility. It strikes us that
Mr. Creen has no "official superior," either
present or absent. Although only acting tem
porarily as British Commissioner and Consul
(neral, he demands and should receive, while
holding the office, the same respect as d'em ral
Vt'.. 1 i.
tinier would have were in; here. e have vet
to learn that an officer acting; during; the absence
of another is in any decree his inf trior, and that
lie cannot command the same respect that mav he
due to him whose idace he may fill. During the
absence of Mr. Alien t the United .States, Prince
Iit filled temporarily the office of Minister of
Finance. Was he not clothed with as full tiow
ers as the alsent-v officer, though only acting for
him? Was he in any sense an inferior?
Mr. Wyllie m-xt on to tell tlie Acting
(.Viiiimis-sioner what his "official superior" did,
and very rojK-rly did, in eases whieh are instan
ce. 1, but which afford almut as little eoinuirison
to the matter in question as the loiigj-nioob-d j ro-bli-tn
of what substance the umoii is made of.
The Ministere'.osesj his letter by very indiscreet
ly p ublishing; to the world, how much property
he holds and has been assessed for, and what taxes
he has paid, without grumbling all very well in
U l Vce, no doubt, but rather out of jlu-e in
what is intended as a state document. Xot less
so is tlie attempt to soft-soap (to use an appro
priate vulgarism,) the Minisf. r of Finance, by
noting freely from his famous lecture, which
everybody knows was nothing but a bid for the
office he now holds. The Minister of Finance is
no d oiibt a- good lawyer, but if tlie facts which
we have brought forward to-day are reliable, lu
makes a very jjor Minister of Finance. The ar
bitrary course that he is pursuing, (for the assess
in -tit and tax law are under his immediate cog-ni-mee.)
will inevitably create him enemies on
It is f irtunate for the public that tin's matter
of unjust tix assessing has lnvn brought up, fur
there are others who are intercsti-d in the issue,
most of them having paid their taxes, bpt soue
still disputing them. It is a question in which
all have an interest, and the agitation of it will
only serve to bring out the weak points of the
law er the faults of the administration, that pro
per remedies may lie appli.il. There is no ex-
i rnse ttiat a man fee is more k-enlv than the tax
on his real or personal j ruporty, and every gov
ernment in providing laws to collect it, should
aim to make them ojierativc without being harsh
or grievous. We by no moans sustain Mr. Wa
t. rhouse in all the points of his dispute, m.r on
the other hand do we free the government! or
rather the Minister of Finan.v. who is the execu
tor of this law, from tlie charge e f having given
cause fr just complaint in this as well as in
! other instances whieh are less public. And we
trust that our remarks will serve to show where
' in the fault ln-s ami bring the remedy.
The Weather. The few evenings preceding the
full of the moon weie very fine, but on Monday even
ing, aV-ut seven o'clock, the sky became overcast
with clou ls, the moon struggling unsuccessf ally to
clear them otf. l'uriag the night the wind blew in
hea'-y squalls from the northward, accompanied by
rain. Ihe morning broke tine, but a strong breeze
blew, stirring tip the dut in largo quantities
oti:s or thk w i:i:k.
Levying for Taxes. On Tuesday, Mr. Wm.
Webtr the tax-co'lectJr, acoompaniel by the sheritf
at. J a p-sse of constabh-s. pruce lei to tlie sti re f
Mr. Waterhouse. corner i f Queen and Knahutiianu
streets, end seized a qaautity cf g Js, ctnsistiog t f
&i 1 lies and woolen shirt?, tu satisfy the goverumfnt
personal and leal estate tax on that gent!eu:.an's
estate amouutiij to a Ik-at S'Joo.OO. It apfars that
Mr. Waterlioure hal detuned to comply with the tax
l-lixr O C f.,n.trual V,. .l.rt tT ,V t m IIIT-1 II PTlN. flfltl h ft.. 1
..... j v'-...iu. t j fcii-
aj po-aletj to the repreieiitative of the Uritish govern
uiciit for interference, l'uring the pending of nego
tiations, the levy was made. A large crowd of Loth
natives and foreigners collected about the premises,
and Captain Spencer, as a irienJ of Mr. W., offered
to satisfy the government claim. Mr. Waterhouse
having decliLed his aiJ, the goods were Uken away,
and notice served on him to appear and show cause
before the Police court why the geods should not be
soil. The case was j-ostponed yesterday, but will
probably t-e br, tight up to-lay or to-morrow, and
argued. Letting alone the question cf the propriety
of the collector's levy while negotiations on the sub
ject were in pieces., the manner in which the levy
was made excited the indignation of spectators and
no doubt had s rae effect on the ow ner, wke mind
appeared unusually distaibcd. The law directs the
seizure of goods to Le made by tac tax-couectoi alone,
(.nd only in case of roiitjnee, empowers him to call
in the aid of the Sheriff. However, as it is the first
instance of levying for taxes, the want of experience
us to the modes of procedure may perhaps be set up
with some show. Immediately after the seizure of hij
goods by the government, Mr. Waterhouse closed his
store, and has kept it closed up to this.
Y'rniiT Smart Again. The Polynesian, in trying
to p ck ff iws in the Advertiser, stumbles irto far
worse blunders itself, and makes it appear supreme
ly ridiculo.is. It states the Susiiuehunna to be a
44 screw steamer," when everybody knows her to le
a side-wheel vessel. This blunder ii the more netiee-
! able, as it U only a few years since she was here.
We stated that probrbly the Powhatan could not
come in the harbor, as she was reported to be a
steal i fr'g e of the first class. The Navy register
(to which our smart Cutenip-oraries have referred ) gh e
her tonnage as 2115, and conscqueutly she can enter
as well as the other.
In its bsue of the 27th ult., it states that orders
for new water pipes went forward by the Yankee,
and that they are to lie hereby or before September.
The 44 orders" for pipes went forward some weeks
before the last departure of tlie Yankee, and the
funds to pay for them went by the Co-net. Instead
of their being here by September next, they are not
expected under twelve or fifteen months from the
time they were ordered, as they are to be obtained
in Scotland. This is about as near the truth as the
Polynesian Usually comes, however.
iMr.i.va Tukft. An impudent and daring larceny
was committed ou board the bark Zoe, on the night
of Wednesday last. The vessel was lying alongside
Steamboat Wharf, at the eastern end of the New Es-
I lanade, for the purpose of discharging her cargo of
, . i , r ..: . ,i ilt
coal. A lot of wearing apparel, tieionging to the
Captain, was abstracted from his state-room, to the
value of aiKiut ipou, also a poctet-uooK leionging to
the cabin-boy, containing There were some
valuable clothes among these stolen from the Captain.
The blacksmith' shop near by was also opened, pro
bably by tbe sameanarttcs, and a good pair of boots
taken out, which lore found on the following day
buried in a pile of amber. None of the other arti
cles have yet been F'covti'ed. The robbery was evi-
dently committed y some one conversant with the
locality. On Thursday evening, two natives con
nected with the steam dredge were arrested on suspi
cion, but were afterwards discharged, there not being
any grounds for detention.
Kit.At'EA. By advices from Hawaii we learn that
this old crater has been increasing in activity for the
past few weeks, ami now affords a beautiful sight
I the large lake being in a molten state, and shooting
j up jets of lava from its surface. It is about one year
! (Jan. '23) since the last eruption broke out, and pcr-
hap old Rele has concluded to sh.ahe herself up an
! nually hereafter, for the benefit of sight-see-ers.
Thk Ti'RF. A race comes off this afternoon on the
Waikikt race-course, between Mr. Webster's favorite
horse " Sloven," and Frank Spencer's sorrel horse
" Tasman," for a considerable wager. Great ex
citement prevails among the sporting community,
and a large crowd will no doubt be present. A hard
contested race is anticipated for the championship,
as both horses are decidedly " fast."
Wiialkrs ofp Hawaii. A letter received from
Hawaii, reports that tliice whalers have been cruis
iug cT Kona for t-on.e weeks past, and that two ves
sels have been seen boiling out. A boat came ashore
on the 27th aud procured some fowls anil goats, and
iKa r. iiiirna v.i rws . t 1 iina n hi tliA If I fill 'I'liA tf 'il n
L - t ,.- .:r. 1 -1:1 1 .:... v e
i taui uat ins vine ixuu eiunt nun 111111. .iu i epoi i vi
I oil was given.
'tf An election for officers fur Mcchauic Engine
Company, No. 'J, took place on Tuesday evening.
i Tlie following officers were choseu :
A.J. t'.VHTWiiionr f.irr man.
W. 1'.. V Kii.iiT Jtsistant Foreman.
J. Smithiks , Secretary.
J. Stkwahu Trrasun r.
The Company is in excellent drill, aud numbers 40
active members. 1
Fi.iiki'aky I'th. To day is the pnniversary of the
birth of His Majesty. The Fire Department will
parade about t.ooii. At 4, i. M., a race takes place
on the plains; and in the evening. His R. if. i'rince
Lot gives a hall Ht the Court lb. use.
Which is Uiciit? Some discussion has been had
on the proper pronunciation of Powhatan. The old
English pronunciation is to accent the second sylla
ble. The Indian and Virg'nian pronunciation is to
give each syllable full, with the fullest accetit on the
final syllable, Puwhat-ta n,a.i it is sometimes spelle-d.
Waitino fob Nkws. It wdl be five weeks to
morrow since the last ni.il (that of Nov. arrive 1
by the Comet. If any vessel is now on the way with
our mails, theie is wind enough to speed her at a
good rate. Tne Palmer ought to be iu by the loth.
Coast Whalino. A lt-Dgthy description t f one of
tbe lagoons ou the Coast of California, where our
whalers spend their w inter seasons, will t e fouud ou
our fourth pnge.
Wheat at Kac. It is reported that the natives
at Kau Hawaii, with the exception of one or two
have given up planting wheat, as the price held out
to them (To cts.) is coiitidered insufficient.
Jf" His MAJtsTif, on Thursday, left Lahaina for
Molokai, where he intends to spend a few days and
return to Honolulu by the .Maria, the middle or lat
ter part of next week.
2r Attention is requested to the advertisement of
sale of sundries from whale-bark IWernia; to-morrow,
at 10 o'clock, A. M., at Mr. Everett's Auction
Kootu. Sec Auction column.
, Fike. Asout half-past two this morning a fire
occurred, aud a small grass house on rung street,
near Robert's Row, was consumed.
The Southerners are getting sharp, aud promise to
beat the wooden nutmeg makers all out. They put
sand into their cotton, and get 15 cents per pound
for it. A firm iu North Adams recently t.ok 102
pounds cf sand from a bale of cotton for which they
had paid lo cents per pound.
The Japan plum trees about New Orleans are in
IK.otii, atel tlie Picayune says, although this exot
ic has, within only two or three years, become com
mon in that vicinity, it promises to be one of the most
profitable of the fruit-bearing trees. The fit.-t shrub
was iiitroluced about ls-'Z from France.
Cost or thk Late Abctic S;: auchks. Mr. Snc-vr,
formerly seemd in command of the discovery ship
Prince Albert, in the course of a recent lecture, sta
te! that there hal U-en io less than ninety expedi
tions fitted out to search li.r Sir John Franklin, at a
Cost of ? I.O.MI.lMH).
Kelatias " lc I'smplniats J T. oler
liou. II. R. M. I'oNst i.tiK liiwr ii,
Ibmolulti, IVb. 4. 1M..0.
-;a; I yes. er Jay re-Ned irrm His Lxi-eUency the
Miuister tf tVrtiju Kelations a commuLication datvl
o'.'th ult., with reference to 'your cniplaint of '2rd
u!t., a 1 dressed to me.
I enclose herewith cory of si', l-coi.iniiinicutioi!. ms
well as copies of the coaituunvarion aJdresse-i by M;s
Excellency to the Minister of rinance, :itid tue icp'y
: 01 trie jatier, a. so e"i; vi :i t-uonmie. .-.
' Pease to the Minister of Finance. I also enclose f r
' your perusal sundry Jiiuaieun referred to iu the
I dispatch of His Excellency the Miuister of Foreign
1 You will observe that a! I tlie points in year eotn
' plaint ae en-trod upon and discussed by Their Ex-ci!!cncie-
the Ministers of Finance and Foreign Af
; fairs. With regard to what nppcavel to me the mest
materia', part of your statement, in so far at least as
your claim for protection through the Representative
cf H I. Majesty's Government is t ae l, viz : That
you had no means of appeal r ledress agi'.nst over
taxation from a too high assessment, throtisrh the
courts of this kingdom you will be glad to learn that
you have been nus:ufortuei, inasmuch as tbe tenor of
: Ix-th Their Excellencies communications is distinctly
i to the effect that the Hawaiian leal tribunals are
, open to you in this matter, and that should you have
been i'iegally as.-tssed, these tribunals would atlord
you the means of prompt and ample redress.
I I do not doubt therefore that you wdl in the niean-
time avail yourself of the means indicated, as far as
I you tiu l ir 'possible; should these fail to redress any
i grievance which you may consider you have suffered,
your case may ti.eu be again brought to my notice,
and if such complaint be well foiiuJod, may become
the subject of further diplomatic correspondence.
V iih n u.ua to the iM.ia of jour bt iiu rolurvl au iiiu L.uitvr's
j !u-eue I -tva u.e ou .re uot a lliota.iftn suljecl, 1 l'c to rr
li r "j l.i 1'ie i i-i-irs of Cumii;unieul!"!H alreml.v p-iVmil 0 from
Tli-;r r:x-e!lt-!:i-- the Ministers i f Finance Mini Ki-reipn Affairs,
by which y.i-4 foil eii-rve the views of Hi llawaiiau Mjvy'
i..vcr;ii:Rr.t the hearing i f the e ia-l ariicle '! the liritiih
Tre..Ly on :he ni.i ! an alien to an micti-Mif r"s license.
; V nt will ohs-.-rve also that the Minisar !' tatnua-e introduces
auoihi r rrual f-ir yi ur Hiicatuii hin- heen rolUM-d le
. s: i i--j.it v'i ie!!iit an aiten. viz : thitt'ti.e tail imniler of licen
ses ;!..eil l y la were eiiin-r promised or ahviuly issued.
The int. i t.iti.ni of the words of the Tie.i:y as l-earii.p on
: the tirst :ioun.l, may per.'i ips I'e fairly a sil jcct f r !is ussion,
; hat tJie ipleslioi set ins lloW to present itself as one for Ihe coii
' si icrn.tii of the tiro governnu-nts to t-e setilel on jreiierul prtn
! cipVs r.i;r r th in us a r.ie f -r a speciric chiitn. I slr.ill take an
early oj iMi:uniiy of olit.iiniiii; the vi- i of Her llrita uiii: Sla-je-tv's
tioveniini-ait on the general tpiestion.
. " 1 uui. Sir, Voui most olwdieiit Servnnt,
V . L. Orlex.
Act:ii; as II. U. M. C'linni'sshinerand Consul General.
To John Tiio jas Watekuoisk, F.-i.p, Honolulu.
! To W I m.i am L. Green, Esq., Her Britannic fajes.
j ty's Acting Commissioner and Consul-lleneral :
I Sltt : I beg to acknowledge the receipt of your
j favor of 4th inst., enclosing a Copy of the communi
1 cation from His Excellency the Minister of i'oreigu
j Relations, dated 30th ult. ; also copies of the com
; munication addressed by His Excellency to fie Min
! is.ter of Finance, and the reply of the latter ; also
copy of a communication from Mr. l'easc to the Min
! ister of Finance, with sundry documents referred to
J in the dispatch of His Excellency the Minister of
' Foreign Affairs.
! It is true the points are discussed by their Excel-
1 lencies, the Ministers of Finance and Foreign Affairs,
and a wrong impression may be made by their pub-
1 licatiou in the Government Organ without my being
! able at the same time to make a reply. 1 would
. ,, .. , 'y .
respeotiully cull your iittentin to a few fuels in reply
th.u may u.,u.r xil.lin IIly tnie p,.sition, aa.i present
my case in a simple, m atter-t t-tact light
The Minister of Finance states that my deduction
! of the 1st section of the Code is evidently erroneous.
liuld respectfully submit that I know of but one in
j tefprctatien, and that is a common-sense one, that the
etatute means just what it says, iz : "Ni written
law shall be obligatory mthout being brst printed
and made public." This applies to past, present and
And it is also stated the Civil Code prescribes a
ru'.c for itself, as laid down iu section "This
Code shall become the laws ot the laud ou the 1st day
of August, ISo'J."
His Excellency, the Minister of Finance, professes
the law to he published on the 2inh May last by
Authority. I hare carefully read over tlie paper
which is amongst the enclosares from the Minister of
Foreign Affair, but I have utterly failed to discover
either myself, or by the assistance of intelligent
friends, the publication according to the Civil Code,
but find a mere extract by Authority of sections -17'.'
to oOI. I made every effort in my power up to the
1st of October to purchase the Civil Code, but was
unable so to do until in the early part ot Ootubur,
when it was for the first time published by Authority
in the Commercial Advertiser.
The Minister of Finance states that it is hardly
possible lor me to have forgotten that the Advertiser
printed and promulgated the entire body of the Code
iu ample time to advise me of my rights and respon
sibilities. I have not justice done me in the state
ment v hen the assessors had to make their returns
on or before the first day ot September iu each year,
S:e. You must percoive it is entirely manifest that
there is a great error in this' respect.
1 would .'-ubmit it is an entire Code, or nothing at
nil, and I conceive mine to be a case of special protec
tion by my Government.
Iu reference to my application for an auctioneer's
license, there is some wrong information. The fol
lowing arc the facts :
I sent my clerk in the latter part of May, or early
in June, vviih a written application for a license, and
which I was informed was placed on record iu the
office of the Minister of the Interior, and have in my
possession a copy id' same, but cannot lay my hands
upon it at this time without much trouble. I was
infornie-d mine w:ia the first application. F'arly in
August, a card was put in the newspaper by two of
tlie present auctioneers, that the public would have
to pay the giiverumeiit tax of one per cent., and con-
t-cquenuy bom wuiioui paying any license. It was
reported in the public street mat 1 would not be able
to obtain my license, as I was not aa Hawaiian sub
ject. I waited upon the Minister of the Interior and
informed him I had Called for my reply to my request
several weeks ho. He demurred to giving a third
license, as it would injure the present ones. He in
formed mc hi Woui l reler it to the Executive.
I hid oiy reply after three months delay from the
time o'' application ia writing, stating that there
were three appointed, aril that was as many as
the 1 i v provide I for. I had in the former con
versation stated mydcsiicto sell my own tuods. if
need he, in this matin, r, and would be willing even
to give the Liovcrni.-ienf s.iO' per allium, besides the
auctiiii tax, with bonds required by law, yet was
unsuccessful, as all thse gentlemen that applied
after myself, and received their licenses (as a matter
of course), were Hawaiian subjects.
I desire that you should know the facts, as there j
appears such a desire on the part of the Minister of
I iiiai.ee to make it appear that I have made erroneous
i ded actions, errors, mistaken opinions, cic.
In regard to aua:ion license, 1 fotl iiite coutent in
' its present position, as a suhjeet for the consideration
! of toe two Governments, to be settled by general
! principles, and have no doubt but the matter will be
! placed before other Governments.
I 1 would also remind you that the Judiciary here
I are a pai t of the Executive and Lord Palmers-on '
1 decision in the Greece case wiil sustain uiy position
j as it now is.
j 1 have the honor to be, sir,
. Vour most obedient servant,
(Signei) John iiios. Waterholsi
I Honolulu, I'ebru try 0, lMji).
II. II. M. Consulate Gf.vekal )
Honolulu Feb. 7, 1 j
Sik : I have to acknowledge receipt of your com
munications of yesterday's date and of this morning,
containing your further views of tiie di'b-rent points
bearing on your cas-?, together with your statement
of the views of three- legal gentlemen, that you have
no means of appeal or of obtaining redress.
I beg to enclose copy of my dispatch of this date to
His Excellency the Minister of Foreign Aifiirs :
; which will explain to you my views of the present
! position of your case.
j 1 can only repeat to you what I have already
. stated : that should it finally appear that you have
j not be-eti able, and connot now obtain re Ire-s f-r any
grievance whi -h you may consider you have suffered,
j through the Tribunals of this kingdom, 1 shall con
i si'h r it my duty, not only to entertain your case, but,
! should there appear sufficient grounds ,i warrant it,
forward the whole particulars of it to II. B. Majesty's
I I tru-t that you will in the meantime continue to
pursue the line of conduct for whieh you have hither
to teen noted, of quietly abiding by the laws of this
king lorn as they stand, renting assured that so long
j as you omit no proceeding which those laws indicate
1 f..r obtaining reiress, you will ultimately have full
justice done you either by the-.r means or through
i the interposition of your government.
I remain Sir, your u:..-t obedient servant,
W. L. GaF.fc.v.
Acting as II. 15. Commissi--ner and Consul General.
To John T. Wateliiol'se, E-q.,
! l S. II iving just learned that your pr perty has
be-eti attached by the officers f his Hawaiian M ij.-stv's
Government for the payment of the taxes f ,r winch
, you claim to have been illegally assessed , I have ad
: dressed a note to his Excelietiey the Minister of For
eign Aifiirs. as per enclose.! copy, and I trust His
' Majesty's Government may take such measures as
' will prevent the sale f it for trie present
! II. R. M. C01 LATE fiKNt PA I.,
i Houolulu. Feb. 7, ISu'h 3
j Sis : I had the honor b receive on the "d inst.
! your EicUency-s dispatch f 30th .lanuary, respect
! ing the c'-ni plaint cf Mr. J. T. Waterhouse. and en-
ci'-ing copies of your communication to his l.xeel
; Ie::cy "the Minister cf Finance on the samo sa'.jsct,
1 and "his reply; aisa cf the reply of Mr. Tease to the
latter, a we'd a the ether documents, copies and
originals, referred to in slid dispatch.
The full an i careful manner in which your Excel
., looey . as well as bis Excellency the Miuister of
Finance, have been i '.eased to explain your views of
! the different points referred to in Mr. Waterhouse's
complaint, can o-.ly lie regarded by me us a proof of
! the desire on the par: of His Hawaiian Majesty's
; Government M cultivate the friendly relations so
! U,:is existing between it and the one 1 have the In nor
i temporarily" to represent, more especially as your
Excellency" Ct csiders the complaint as one of which
'your Excellency was not by strict diplomatic rule
I compelled to take cognizance.
! I can bearan:p:e testimony to the truth of the cir
' eums! ance of which your Excellency reminds mo,
' that H. 1. M.'s Commissioner and t'onsul (icneral.
j Win. Miller, E.nj , always inculcated the principle of
direct taxation in preference to duties on imports as
! a meansof raising revenue. What his views might be
i upon the policy of imposing direct taxoYs at the same
! nn nient that the duties on the importations of ge
I era! merchandise are doubled, while stamps, licenses
j an l ether imposts are increased iu like proportion, as
is done by the recent statute la-vs oi mis Kiog tom, is
not so apparent.
Rut whatever his opinions may be on these points,
they would seem to have only a very remote bearing
on Mr. Waterhouse 's case, as I do not un ierstand
that this gentleman objects to the tax itself, but only
to the manner in which he has beeu assessed.
A tax may be eminently just in principle, while the
mode of levying it may be quite the opposite, a dis
tinction which your Excellency will leadily recog
nize. Your Excelhncy will not expect uie in this place to
! do more thau allude to Mr. Commissioner Miller's
v iews ou the principle of free trade, and toyour argu
ments ajainst their applicability to this kingdom, as
: detailed in the appendix to your Report on Foreign
I Relations of l&'io, to which vou refer uie. I would
culy remark that it appears to be the misfortune of
inai principle, mat muiviauais nil i nations, vviiusi
they almost universally approve of it and recommend
its application to others, only demur and object when
it is proposed to apply it to themselves.
I have perused with attention your Excellency's
exposition of the general principles on w hich a diplo
matic correspondence should be inaugurated anil
conducted, particularly with reference to any griev
ance supposed to be suffered by a foreign resident.
aim iiioc liiviuiii Ii CI nil III llic VI livii VI wtKi
: ., , , o . i ici-
British Government on the Uth of September, 1NIJ,
i on mo- complaints oi .nr. v. iiariion ana ouier jiritisit
: . l I .:. f li i . i f . i
sut j 'Cts, as weil as to the advice and opinion of the
late Sir John iKibson in that case. Also to the de
clarations of the British Gove-iiu.ent in 18d3 to the
Lniied States and France, respecting the policy to
be pursued towards this kingdom; to all of which
you refer inc. Nor can I neglect to bear in mind
what your Excellency has recalled to mv attention,
that ' the Emperors of France and Russia have de-
i ..' .i .i.... ... ,i. . ..- :...)...,.... i
j Vil'lieVl I IICIIISCO 1.3 If kJJ lilt UlCV lui .s li lllur j'i lin-
I ent nationalities," and "that it is well knowu to be
' tiie opinion cf the Right Honorable Lord John Rus-
sel, that the small States ot Italy should be gov
erned by rulers selected by themselves."
I only regret that anything either in the matter
or the wording of my short communication of ll'ith
ult., should have induced your Excellency to consider
it necessary to remind me ot tliee l'lustrious exam
ples of forbearance aud fair dealing towards smaller
The rule that alleged grievances should not be
made ihe subject of diplomatic correspondence until
the party feeling himself aggrieved has sought re
dress, and in vain, before the tribunals of the country,
seems perfectly in accordance with the authorities
! and examples to which you refer uie, as well as in
To what extent it may be sometimi-s expedient
and advisable to relax the strict interpretation of this
rule may perhaps be a subject for consideration, a
may also the determination as to whether Mr. Water
house's case presents any features to entitle it to
rank among the exceptions, as I canned suppose that
the ground which your Excellency informs me you
intend to take in future in such cases, is meant en
tirely to debar the Representatives of Her Britan
nic Majesty and other-governments frotn the privilege
of placing themselves in communication with your
Excellency on these subjects.
Vour Excellency calls my attention to the course
which H. B. M. Commissioner and Consul General
would have taken in this matter, which your Excel
! lency seems to have no doubt would have been to de
1 dine to receive Mr. Waterlmuse's ollicial complaint.
i he ca-e of Henry Nathan, Esq., respecting winch
I you were so kind as to forward me all i he documents,
and to refer me as bearing upon this point, is iu
many respects interesting and valuable.
It seems however to partially fail in its applica
tion as an example of the lule by which General Mil
ler would have been guided on the present case,
111:1.11:1. .Ii no ! . ft i.ri, i .1 .1 ) . If V ! . 1 .1. U'.k u ,..
J '".7lillH.ll ill llli; l.iilliJH'illli II ... 1 . tMil, I ll.l llli
I only received by him, but became the subject f a
; long official correspondence with your Excellency;
the only point for my consideration appearing to be,
that copies of that correspondence were not trans
mitted to 11. B. M. Government, "because, as you in
form m the ciimis'ol Aiir Mr. Nathan had omitted to
! seek reiress for him by nn appeal from Mr. Lee's de
! cision within the period re-quired by law." The par-
ticul irs of this case, ami v-otir Excellency's comments
I upon it, leave upon my mind the impression that the
: t IT I! vt f 1.11
j 1 cji c.scin;iiiiii.T 01 11 1.. .... ouiiin.s.-ioiici imiuiu H.oc
j been very valuable to Mr. Nathan, liad not the period
I allowed by law tor an appeal unfortunately expired,
j and that hud it not been for a technical omission,
1 .vir. .vatnan would nave in mi prot.atiiiity obtained ; tcr it sli.iil have been proved judicially, by the action
j the justice he sought, either through the courts of j rendered necessary by the mea-un of which you in
; this kiiicloiii or through the Kepresentative of bin form mc in your No. 3, whether .Wr. Wuicrhnuse was
That the ceneral course II: IJ. M. Coinmissiotier
i would have adopted in the present instance would
have been in strict accordance with correct diplo
matic rule and equitable principles I cannot for one
moment doubt ; but as to the precise measures he
j would have taken iu this part .'il:ir cas-- I feel my
! self quite unable to decide. L'ni'ortunately, as at the
j distance 1 am from him the responsibility of what
i ever course I may adopt in performing the duties
j which temporarily dovolve upon me, falls solely and
entirely upon myself, I am compelled to exercise my
j own judgment, as the casei arise, ami it would only
add to my embarrassment t hesitate- lietwen the
course which that directs, and the one which another
! might prefer to pursue.
j In giving course t the complaint of Mr. YVater
j house, your Excellency will no doubt n-de that I
I male no cliiiii whatever on Hi' Hawaiian Mijesty's
j Governmcn: in h:s name, but merely .resented his
case for consideration, at the same tune asking for
exo! anaiione. In the bitter object I have, through
the kindness of your Excellency,' been successful
i ne position wincn aione it was my tiesire to as
sume in ad Iressiug your Excellency, was not one op-
I posed, as I understand it, to the rule inculcated f..r
j ltritish Consuls by the hiIi authority of Lord Ial
I mersron in lo", and to which you reler me.
i TI ie complaint of Mr. W aterhousp, although ;ip
I pouring to me in many respects reasonable, is riot I
! am reaTy to admit of that ineont n.vei tib e nature
i which would indn.-e tne at this sraoe of the case to
persist in an appeal fl.r r-lief through your Excel
j lency to His 11 iw aiian Majesty's G:ve.'lifiii-nt, still
! less to make any demand ou them in bis name; nn 1
I more especially after the ussu ranee of your Excellen
cy and the Minister of Finance that the tribunals
of tlie Kingdom are perfectly open to him; and to
those- tribunals I have recommended him in the
; mean tune to ap; ly.
! I should however perhaps state that previous to
addressing your Excellency on this subject, this
I method of obtaining redress had U-en suggested by
j mc to Mr. Waterhouse, and that he had noolied to
more than one lecal gentleman as to the best course
to be a be te l. It apjieared that no provision had
been made in the law regarding the assessment for a
simt.le and mem' -isive mode ijf unrneib f.r iti f ier
f r any precise mode of appeal, an I lielieve is -ener- i
al'v the fW in otbrr c.,ei..a Too r.e..., .. .l.. I !
- .i ... ... .. . . . v ... iii...iii iiiriii.i.
of bringing his grievance before the courts of this
kingdom s-emel therefore not to be very clearly de
cerned even by gentlemen of the legal pr..fe-ssi( n.
Under any circumstances the course appeared to in
volve considerable time, trouble, and expense.
It is true that the excessive af.rr-iisfmprit of Mr
Waterhouse's Honolulu property, of which h" com- !
pliins, n,,yinpatt le referred to the fact that he j
"I'F113 ii i.c oiiimea making any return of bis
propertie-; valued by himself. This arose however
from the view he took cf the right of the Ass,rs to
aak f.r such return ; and although this view mav
j p-rh ips be an errone-nu-j one, it was, from circurn
I stance, sharel in bv other-: and ai rour Kxceliei-
cy remarks the polity of the Government in impo
sing the rc-etit tax.-s" atel the duty of ad Aliens: to
pay them. seems to be bally understod by ninny
respectable foreigners residing iu this community."
In view of these circumstance I determined upon
submitting Mr. aterhouse's case toyour Kce-l!ency,
in the hope that terhaps some action of the executive
might allow tne of ourtunity of yet making bis ow n
return if property, which h proposes to do, and
which indeed it is not cjiii'e clear that be ever in
tended filially to refuse to do; or at any r ite that he
might be allowed 1 1 p ly u:...n no more property than
he- actually p-is.-.ss..a.
Although, as I have already stated, I have not
claimed, aud do not now claim, a settlement of this
matter by the present action of His Hawaiian Mi
jesty's Government, it would afford me great satiafa:
tion had it been in their j-ower to have it arranged
without entailing upon Mr. Wnterlum-e the ex,
ami annoyance ct perhaps a long lawsuit.
The d liiculty in which he i placed is one evi,lcr,,
arising from the state of the law on the fcuhl,f , J
assessment, which, as the Minister of Finance nr
! ready to admit, is faulty, for he observes that ast
! its details, it is quite possible that many defects
ist," and agaiti lie remarks, f...r my own t art f
see the necessity I..r ma iy changes, IkkIi iu rejrsrd t
assessments an 1 collection.' 0
It is true the cotil .le ice that voiir V,t!
nlaces'iu the knowhdjo and iud.f motTt ,.r tt ' '
l of this dis.rxt, q'l i!it;es which would sir-.
- -r oii;f-
alleviate the evns of nny deftvt iu the law i
evinced by the tact, of which you inform me e
your having paid without question taxes on fed t'ij
whilst at the Mine time you would have Uen g!u J i
accept Sr 70,001 in cash f..r the property fa appraiJ
Still it can hardly be expecte 1 that others not fiin
your Excellency's opportunities of U-ing acquai,,,
with those assessors, thou Id have the same utibouujed
cotiddence iu them, nor ought it perhaps in strictness
i to be advanced as 8tjy precedent for others, that
principal officer of His Hawaiian May-sty' Govern
uient is net dissatisfied with an over assesetueut raaJ
bv its own otlinais.
.s this matter new npje:irs to stand, divestinrfft
of all subtihties, and npait trom any refmenieut cf
arguniotit cither ou Mr. Waterliouse's view t.f jj
that of His Hawaiian M ijesty's G -vernment, ?te a
peal from over assessment through the ordiuary tri
bunal, alluded to iu your Excellency's dispatch is
not, 1 humbly conce ve, such an upeal as a t4X
payer, be he natie or foreign, is fairly entiiled t0
demand; it is nut, I would resjH-ctfully tubinit, the
appeal to which the subject of a foreign governt'ient
who is over assessed should be Compelled to resort
and I would respectfully In-g to request of "vour Ex!
eclieney, if" it is in the power of ll-.s Hawaiian .J
,iesty's Government to remove the difficulty iu which
Mr. Waterhouse is laced, as the law stands, that it
may be done, without compelling him to take ihe
ordinary legal course, which may probably be both
expensive and vexatious.
I have carefully considered your Excellency's views
; on the subject of the interpretation i f the wording of
the second article of the Uritish treaty as bearing on
; the claim of a British subject for an auctioneer's IU
cense, as well as those of. the Minister of Finance oo.
j the same subject, and the explanation of the latter
with regard to Mr. WateihoUse's application. I
I would bog to call your Excellency's attention to wlut
I I cannot but conceive to Ik; a misconstruction lioii. r
the part of your Excellency and of the Minister of
Finance of the paragraph in the Jtid article of th
; British treaty, quoted iu my last dispatch as bearing
on this questiou.
j The whole sentence stands thus "They" that Is "the uhji-cti
; of each of the two Coniuciiii p irtits" " may remain and re
! side in any part of the said territories restH-ctitcly and hire and
I occupy houses anil wxrelioiises; and timy trade hy r Uulrs.ile or
retail in all kinds of produce, tuaimhiclur. s and merchandise of
! lawful coninieret-; enjoying the same exemptions and privileees
iiuii.ir Bu'jioa nun pitiyiii uiwu io die same laws and es
taldished customs as nat ve sul.jivis." A I und. isimid tint
,i,jm...i. ....- .:..
: sentence, the words "eiij..yinp the s.nm' exrmp.ti.ins and pnvi
. le.-sas native subl.i-ts." do not refer rartieuiaru- ..r ..i..u. ....k.
i: i . J
iireceilinir clause e, 11:1111. im iiii:, "uii mav timle 0v a l,.,l.-.i- .
: retail," hut quite Its lliueli 0. tie- first eliiilse Ci'llluieiieine. "they
j may remain hikI reside." .Ve., (..rjiw Ko. llei,ry w,i i.t.trrrt
; in tlie ordinal (or at least nn printed la t ie t ivj c.nle) that
tin-re ia tlie same separation hj a (.eiuu.,.ii Ihiih-. ii tjle eond
1111.I tlur.l elausen b ili.-re i I- te.-n the rim 111. .1 mvoih! ll.ut
! divine the word "rnjoyiiu.' tli s.ime exemption,. i,i pr:'ile-
11s native su.jecii," an 111 I. -n.li.it and pent ral reference l,i,irg
iinl.rai-iiiu- at tin- aine time -trade hy li. les .le ai.d mail tj
; whieh latter alone your Keellen. jr aiid the Minister of r'm'mce
n.-em iiielili.il to cuitine it. Thus whether it In- cm-.lere.l t1Kl
: the designation "trade l.y whol.-salt- nr retail" emhracri the
husines r an j.ueti.meer or whether it does nut. the psrairnuih
in my huuiM jmUtiient preserve the auie f Tr.; a hearinit
ujmn the point n question.
1 The Minister of raiiaiieeasl.il if Mr. Waterhouse "wiu!, main
' tain the riirht to own an l sad iner.-haut vessels under the s.
j waiiau flni. beeaune Hawaiian sul jecta are enti; led to it?" n
I ternalionul law as Mlleciuiir 1ne1eliH.it vessels is almost a cutirof
. itself, and its generid provisions nre peculiar and -xc':iunaL
1 whilst at the same time lli. y are so well understood th;it I c.m
ceive no valid ar-ninent could le niautaiiied on e-.insi.l. ratiun
of this kind, lor if it he rhiiini .1 thai the business of au alio
j ti.'iieer may he C011tin.il to liawaiiiinsul'j.-on,i.rr -innr theprin.
, ciple is admitted in the ease f Hawaiian ships, what ' to pre
; vent the same principle lM-in still further Carried out, so as to
. Con U lie ta Hawaiian mil.j. cti the business of hrokdr or huikrr
; or any of the other num. -roup huitie,s. s an l professions, whicll
; also cannot lie hruucht under the .l. ji-iiali-.ii. so stnmlv Iiims.
te.l on as imp .rt. 1 lit hy your Kxeeilency, of "trade hy oli.tlesale
or renin. 1. .lew 01 me iuesioll WliU'll 1 Cilllllol
your r.xcellen. y woul.l sustain, Iea.lini; as it noes to j
1 should have b-cii Klad if jour EKi-ellem-y ia.l ixvti at t to
atate. whether there, was any Uritish law which would ptritnt
: an alien from ohraininj; a license in Knpiand as an auetleneer
as shnuhl this he the case, of which I am in some ilouht, it would
iiiiin-sti.iniil.ly have an all inijiortaiit liearins on the preseta
suhject. That during your Kcel!eney's residence in Londou
you cannot c.dl to mind one alien who acted as such, I can read
ily conceive, as it is not a husiness in which a f..r. iiriier would
he likelv to coiiie te suceeslu y Willi a native if the country
la-rfectly familiiir with the Kih-h luucuae;.-; n hik- on the other
hand had there hveii aliens so acting, who possesseil the Utter
fiialiHcatii.ii, it would have hii-n dull, ult for your Eicrllecy to
, n-cojruize them as foreigners.
In the lieht iu which this question now presents itself it be
comes rather a sul.ject for mutual consideration aud settlement
on general principles than lis a (.-round for any ssxitic claim,
; and I shall take an early opportunity of pivsoiitiiii; ,t 10 the no
tice of 11. r Itritannii: Majesty's Uoveriun-fil.
I caiin.it conclude without here ohserv inn that I feel mrself
un.ler an ol.liK.ition to your Kxcell. i,. y f,,r l.riin.-injt to mv notica
the practice of the II. .n. .1. W. lhirdeii in pettliui; nil the rreat
and omplex interests c.nnnitte l 0. his car.- chiefly l,y verbtl
discussion, exchaiiKiui; ollicial notes with your Excellency only
when necessary for the sake of rec .r l. I n.-e l hardly sr that
this is ail exan.ple which it will iu fullire he uiy nio-t anxious
end. avor to imitiit-, slthiiucli it f-xhii.ils a pn.lici.-ncy in tfca
praiaice of diplomacy which I can hardly --t to attain in tlie
short peri.sl in which I mil likely to have the opportunity of rx.
creasing jt. Still us the matters eoiniintti.l to ii.y clur-e will I
trust he comparatively simple, 1 may pcilmps Luiie for partial
I am happy to have this opportunity of assuruur your Rxoel
leocy of the distiiiL'uislie,l coi.siilenition and respect Willi which
I have the honor to he. Sir.
Vour most otiedient and hutuhle .'rvaiit,
. . .. , W- 1 Juk.
Acting as II. 11. SI. Commissioner aud Consul OencrmJ.
Ukpabtment of FohKio.v ArrAiBi.)
Honolulu, Kel. 8th, liO. )
I had the honor to receive bv the ham! nf
JHr. Uucorron, one of your clerks, late laM night at
Uosebank, yourdispatches Nes. 2 and 3 of yesterday's
date, which, of course. I coul.l not t-f.nl t,. i.r..M
1. t , .. v
layiii tiieiu neiore my cil.eagues.
I ilaving done so, tlii.s moi ninK as early ns it was
possible, I have now the honor to slate to you tlifit
the reply lo those dispatches will be deferred till at-
: ngnt in assuming that the king's tribunals were in
; competent to afford him just redress from his alleged
: grievances, or whether the Uiuiste-r of Finance and
j 1 we:,c wrong in declaring to him, through vour re-
ppectahle medium, that those tribunals were'open to
j him whenever he might be pleased to prefer his com
plaints before them.
It may be asserted, ns a generfd truth, admitting
! of no cavil or contradiction, that no one is rrfu-eJ
justice until be feck for if, of the parties and in tbe
j form und manner prescribed by law.
I Ti whole i-siio l-teen i,e Kin'!, jr-.v niment ntvl von. on
i nelialf i.r Mr. ater house, revive it-Hf, in mv IidihM 'appro
lieiision. hiio the very iinei.j.,ii, whi,--, i.. , on 1-r Uie iw-fore-.
niiiti..i. measures, will u- ,. ci-l.-d by thr.- io oI.mii the Coo
. stit'ition ha left th- irn-er t., i"ci.le it, u.....-r Article M, S
! Wlnic taitiiiK the ' non-Ied-e , f that .1. cision, l ef .re 1 reply
to your twrouniMitche. l"r only a. s n . ,. ;. e-I, I ur-l lll-
cer.lv r.n rraiul it- you U.n the i-r-.lu v..i h ive th.-n hv done
to the ju.hniii.nt of tin.- lilty ll,,ii :, re-i.i,.,.,, tK) rm-i'-od vou
t iin.l. rtake the provLsioiial .l.seharjie of 11 i!. :..u-u.iiil
r.erl, and to tiija..rt;..ii.n,:,s;,H.ir Miil r 1 iin-elf. w ho l,u
.isur. .l in- that if pns-ni, he -..iii. ,.,ve n.a 1- the fame felec
tioa ; mid 1 more esiieriully ronvraiuiate mvs. lf u-.n tlie op
K.r:.i'nty which the pres-m i-ori-.-p..ti,l-i1e hn hiT. rle l r:, of
making to y.,u that as.sur.uice, c- .u,.ie. with tltat of the h'.fch tf
l:ct and Coi.., ration, iirj nhieri I l..lVe the horior to U,
sir, y.,nr i;i..st ol,.lt. hnmhl- s -riant.
... . . Ii. C. W VI.l.lE.
Vliei iAn I.. (,i,ri:v, r.- , II. 15. M. Artlotf e on.uiis.,i..iier an.1
e oiisul General.
lM-;tf A' ir ? e
-sun' t-ii a xii i. i:k.
IVII-..RTKU AND I.I.AI.KK IX (1 I.N KK A I. M Ki;f H NtiI;E,
Ililo. tin wnii.
N. U Money lv:n,.-. j ,,,, U hai. r IIilN. 1'.4-tf
A-1 WHIIK MATTIXt; OF Ml'EKIOR
ouslity. f..r pill.. I,v
1' ,-4t " A. I'. KV Kit KIT.
V STATE OKKK'K ( It A IKS. WOOD
"HI hi: n.fr !. r."T s.-ile l.v
A. 1. KVKRKTT.
I!I(ITS AXI M(K.
l1.,SKS K S SI'I.IT UKOGAXS. no. DO.
kl..' -"am--. 'I"- -! '.
'asi-n men's aula Oxford iin.
For snle hv
A. V. KVKRE'lT.
f7H S I,K uv
A. I'. KVEKETT.
Tt ) R h KI'S t n 1') O ALh. KRCS 1
m-" "inP- V-kkki:
I'IbOT It It K A l.
I kst ii a v aiiax n.oni.i; k a i I a m D" -
M M ile-t pilot hrestd navy il. K.,r mile hy
A. T. KVKUETT.
Atrent li iA io.oi rl'iurC'i.
Preparations for H;iir.
S II A I II KKSTOK ATI VK,
Mrs. Alk-i.'i. 7. !ol.:is ,, ,,,,
liole's llypn i!i,
Buniet' t.'o. . For ale r.y
J. M. MIT11 CO.,
Corner Fort and HoU-i streets.
J. M. SMITH CO..
Corner l'..rt and 11 '- I treeW.
Ji sr KfK i:ivi:i:
DU. flU KCIIIblS S'll. IIVIMJSIMIOS
philvs lime an I ho..i. Kne.Iy'i M-liral iicovtry,
licneral assoi tineut jmtetit melii ines and ilrui.-.
Kor tie bv
J. St. SMITH ii CO..
191 'ni Corner fort arid I lotnl itreett