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COIVTIVTER CI AL .
r rid ay. aorzMBER 2, ist;
urwnntr no rhanse in bovine matters !nce our last, and
learn nothing of special intere? t as a topic in commercial cir
cles save the recent decuion or i;ourt as 10 uouoie uu
a matter .f so much imwwtance is not to be cafcnly accepted
as just, though decided to be It gal, for the more ihe poiuts are
examined in all their bearings, the more glaring does the injus
tice appear. There is a point also that has not yet been touch
ed upon sis: That tesides being double taxation il is also
claw taxation, for the decision affects Ihe poorer class. thce
who are struggling to lilt themselves above waai ana utui, uu
have to give notes and mortgages fur loans to improve oppor
tunities that present themselves. And ia this way we look
upon the law as a national misfortune in placing a great hin
drance on the prevailing disposition to improve the opportun
ities (white enjoying the benefits of the Reciprocity Treaty)
O develop the resources of the country. It virtually tells our
people that they have no right to aim h:gher for commercial
nd agricultural prosperity. To those who are so unfortunate
as to owe anything, it would seem as if they were hereby ad
monished to sell all that they have, pay all their debts, and be
content to live poor, as, having nothing, the Assessor then
could get nothing.
In shipping we have had but one foreign arrival, that of the
Cer brig vVilhelmine from Yokohama, en route for San Fran
cisco. The departures bare been bktne Victor for the Sound; bit
Sierra Nevada for Astoria, 0, in ballast; and the schr Bonanza
for San Francisco, with a fair freight valued at $17,794.79.
The Falkinburg gets away to-day for Portland, with a full car
go of island produce valued at $13,123 51, and the brig Julia
M Avery sails to-morrow for Tahiti, with cattle.
BkRC Wylie is loading at ihe steamer's wharf, for San
tnr City of New Vork from the Colonies, en route for San
Francisco, will be due here on Tuesday next.
The bark Courier from San Francisco is considered due.
pout or nouoi.ui.'O', h. z.
27 Schr Fairy Queen. Peni. from Kohala, Hawaii.
27 Schr Mile M orris, KealohanuL, from Molokai.
2H Stmr Likelike, Enepberd, from Kauai.
2i tier brig Wtlhilmine, Bcse, 30 days frn Yokohama.
21 Schr Wailele, Kalauao, from Maliko, Maui.
29 tchr Kekauluohi. Malaihi, from Ilanalei, Kauai.
Nov. 1 Schr Mary Ellen, Kuanoni, from liilo, Hawaii.
1 Schr Annie, Kalua, from Kau, Hawaii.
1 echr I ilama. Poaaltiwa, from Kohala, Hawaii.
1 fchr Warwick, John Bull, from Lanai.
2 Hchr Prince. Simerson. from Kona Ac Kau, Hawaii.
2 Fchr Ka Moi. Reynolds, from Kahului. Maui.
Si gcbr Marion, Christian, from Koloa and Waimea.
27 Am bkln Victor, Sievert. for Port Townsend.
23 Am bk Bierra Nevada, Koerner, for Astoria, O.
30 Schr Fairy Uueen, Peni, for Kohala, Hawaii.
30 Schr Wailele, Kalauao, for Maliko, Maui.
30 Am schr Bonanza, Miller, for San F rancisco.
31 Get brig Wilhilniine, Buse, for San Francisco.
31 Sip Live Yankee, Kaukahi, for Molokai.
31 fchr Haleakala, IIopu, for liilo, Hawaii.
1 Scbr Nettie Merrill, Hatfield, for Labaina, Maui.
1 jcbr Pueokahi, Clarke, for liana, Maui.
2 Am bkln J A Falkinburg, Hubbard, for Portland O
VESSELS IX I'OltT.
Am schr C M Ward.
Am schr Ueu Harney. Tripp.
Haw bk R C Wyllie, YV otters, loading.
Am schr Loleta, Dexter.
Haw brig Julia M Avery, Avery.
Haw schr Giovanni Apiani, Weeks.
An bk Amy Turner, Newell.
Haw wh brig Onward, Kid red ge.
Haw wb brig W II Allen, Gilley.
Am wh bk Milton, Ilamblin.
Am wh bk Hunrer.
Fob Si Fbascisco Per Bonanza, Oct 30:
Fungus, lbs 1543 Rice, lbs 50000
Paddy, lbs 3322 Sugar, lbs 178833
Value Domestic f 17,794 79
Fob Astobia Ac Pobtlssd Per Jane A Falkingburg, Nov
Bananas, bnchs 40 .Sugar, lbs 441603
Rice, lbs 80000)
Value Domestic $ 43,123.51
Fbom KsdaI Per Likelike, Oct 23 His Majesty the King,
lion 8 G Wilder. ti W Dickie. G U Fogg, Mrs Kapehe and
child, J Baker. II Thomas and wife, Capl James Makee, Col Z
8 Spalding, J C Glade and wife, E P Adams, 8 B Dole, A Gay,
F Sinclair and wife, K Waipa, Mrs Haaliuuaile, Ok) and 75
Fob Sam Fbascisco Per Bonanza, Oct 30 Juo T Ionian
Fob IIilo via I.ahaixa Per Haleakala. Oct 31 Gov W
L Moehonua. W 11 Reed and wife, Dr J Wight, A Wight, R P
Bickerton, Mrs Kenway, Uansome and about 55 deck.
Fob Lahaixa Per Nettie Merrill, Nov 1Jss Campbell
and bride. II Torton, wife and 4 children, Sam Parker, Cecil
Brown, W C Parke. T C Forsyth, J B Sillowsy. Bishop Wlilis,
Hon II Kuibelani, Geo E Richardson, Capt Taylor, A Tilius,
Col Z S Spalding, I.ieut Christopher, II T Turton, Cbas N Ar
nold, K Waipa and about 35 deck.
Fbom Kahilci Per Kamoi, Nov 2 W R Seal, A Unna, J
Gray. J Smilh, Mrs E Bailey, Mis S K Gray, Miss L Green,
W il Cummings and wife, Jas Sandford, W K Banard, Akoio
ka, F C Acheong and wife, Cbung Fat and 30 deck.
Fob Astobia axd Pobtlabd Per J A Falkinburg, Nov 2
; Fbom Koloa A; Waimea Per Marion. Nov 2 H R H Li-
liuokalani Dominis, Miss Sheldon, Mrs Kapena, Mrs Wilson,
and 25 deck.
CruMiscfl Jacesos At Makawao, Maui, Oct 25th, by
- the Rev J 8 Green, Mr William H Ci-m.misos to Miss Clar
issa t. SI JACKSOS.
Campbbll J acbsox. In this city, Oct 30th, by Rev 8 C
Damon, James Campbbll, Esq, to Miss Abigail M Jack
Supreme Court October Term.
JUDD AND MCCCLIT, J. J.
The following ia a resume of cases adjudicated in
this forum since our laat report:
YV. Stevens Fahukula vi. W. C. Parke, aJm'r.
New (rial ordered.
Sam Kaupo ?s. J. W. Kalua, adm'r. Judgment
J. J. Itaimond and L. Bernard ye. A. II. Loo
Ngw&k; action of tori. Verdict for plaintiffs. Octo
ber 25, motion for new trial granted on ground of
Theo. II. Davies for himself and the use of Francis
Sinclair vs. II. Ilackfeld & Co; assumpsit. Discon
tinued. Kamaka re. Kaahanui; libel for divorce. Decree
Morris ose vs. Grace Rose; libel for divorce.
F. M. Green vs. Annie Green; divorce. Motion
for decree absolute, which was granted.
Yesterday the Court rendered decisions upon sev
eral cases in banco and questions reserved, as follows:
The King vs. Kalaikoa; illicit cohabitation. The
Court hold that the statute denning the offense of
illicit cohabitation has been repealed, and that
oSeoaes of that class must be prosecuted as either
adultery or fornication. The defendant was dis
charged. Alex. Hutehioson vs. Keikiohua and Nakookoo;
security for advance to a contract laborer. Remand
ed to the lower Court tor judgment.
J. A. King vs. Wm. Brash. Appeal from Com
missioners of Rights of Way. Judgment for plain
tiff, and defendant ordered to set his fenc back to
where it formerly stood.
The King vs. Thornton. Conspiracy. Exceptions
Naknaimana vs. Halstead & Gordon. On question
reserved. Verdict of jury stands.
Widemann vs. Lonoaea and others ; contract labor
er! on Waihee Plantation. Exceptions from Cireuit
Ccurt of Maui. The Court held that the labor of
be and servants is not assignable. The laborers un
der contract to serve the plaintiff cannot under that
contract be held to labor for his assignee. Judg
ment of the Court below affirmed.
The Court adjourned for the term on Saturday,
HasTaiias Caxedoxian Clcb. The election of
officers of this eliib for the ensuing year, took place
oo Saturday last the 27th inst. with the following
result : Chief. A. 8. Cleghorn ; First Chieftain, H.
E. Mclatyre ; Secend Chieftain, and Treasurer, Capt.
Daniel Smith ; Third Chieftain and Secretary J. M
Mac Do nail ; Chaplain, Rev. A. Mackintosh ; Stand
ard Bearer, Simon Grant ; First Sergeant at Arms,
Alex. McDuff; Second .Sergeant at Arms, Geo. H.
Eobertson ; Consulting Clansmen, H. Macfarlane,
J. W. Robertson, Robert Grieve aod James Renton
Senr. There was a full attendance of members at
the meeting and several Scottish strangers were
present by invitations. The club showed many signs
of progression towards permenancy a satisfactory
ant of money was declared to be in the hands of the
treasurer, and works of charity and usefulness were
reported with a beneficial results. JBevsral cases were
mentioned where advice and assistance bad been
given by the officers daring the year in procuring
emplopment for Scottish strangers and etherwise
helping them along. The St. Andrews Charitable
Fund will be discontinued for the present, out of
courtesy to a sister institution. It is hoped that a
library and reading room, will soon be established
la connection with the club, and care will, as hereto
fore, be taken of deserving Scottish strangers.
The German paper Evening Post of San Fran
cisco speaks of the Germans who recently came to
Jlonolula in the W. H. Deitz as " German coolies."
SATURDAY. NOVEMBER 3.
Her Royal Highness tlie Heir Apparent and
euite arrived yesterday evening from the tour of
Kauai on the schooner Marion, in good health.
As the vessel entered the harbor displaying the
Princess flag, a salute was fired from the bat
tery on Punchbowl.
The liberty of the subject is a matter of the
highest consideration, which may be said to
transcend all other questions, and even religion
itself must yield due deference to the grand
principle of human freedom. The Lord of the
world gave unto man free will, and left him at
liberty to elect between good and evil. Reli
gion, which inculcates the due respect of the
Deity, has no right to arrogate to itself the
pretension to make men good against their own
will; much less has religion a right to expect
the secular arm of the law to enforce the ordi
nances of religion, except in so far as the body
politic in question freely elects to uphold those
ordinances. Thus, the due observance of tbe
Lord's day is an ordinance of religion based
upon trie command itseii oi uoa. Xial the ob
servance of thia ordinance depends entirely
in our opinion upon the fiee will of those who
voluntarily submit to the requirements of re
ligion. We hold that no body politic on earth
has a right, (or instance, to force any people
against their own will to attend church or per
form any single act of religion on the Lord's
day. Their religious devotions on that day
entirely depend on their own free will and con
science, as the Lord of that day himself declar
ed, "The Sabbath is made for man, not tna
for the Sabbath.' At most, we lio'.d that
where a community are so religiously inclined
generally, that the majority agree to respect
the Lord's day by a particular observance, as
religion itself prescribes, by going to church and
abstaining from all unnecessary servile works
then, we think that the secular arm of the law
is justified in providing that the due observance
of the Lord's day by the large majority of the
people shall not be disturbed by a minority. In
many countries, where the majority of the peo
ple profess a form of Christianity which takes
its own peculiar view of the observance of the
Sabbath, even the " good people'' will go to a sol
emn service in the forenoon, and about 4 p. m.
they arc to be found enjoying the excitement of
a brutal bull-fight, while later at 8 p. in. they
may be seen gloating over the questionable poses
of a batch of theatrical ballet dancers ; and, in
fine, at 11:20 p. in. they are probably discussing
a bacchanalian supper prior to indulging in a
midnight fandango as a finale to the enjoy
ments of the Sunday. Their mode of keeping
the Lord's day does not at all suit the ideas o f
sober Protestants ; nevertheless, in their case,
the secular law docs not interfere to enforce a
different observance of the day, because they
form the majority of the community, and the
framing of the laws depends upon their will.
Thus, the freedom of the subject takes precedence
of the ordinances of religion respecting the se
cular laws on due observance or the Lords's day.
In these islands, the majority of the people
happily possess a form of Christianity which at
taches especial importance to the due observance
of the Sabbath. This is undoubtedly a great
blessing. Habitual non-observance of the Sab
bath brings a moral blight on every land where it
is practiced; and on the other hand, Sabbath
observance is one of the best proofs of the moral
health of a people, and meets with its due reward
of temporal prosperity and happiness.
But, with all due respect for the Sabbath,
(which we regard as a priceless boon to human
ity) it is often very difficult to determine, legisla
torially, what should be considered as legal offen
ces against the proper observance of the day.
The secular law which enforces in any particular
country a certain respect for the Sabbath should
be framed in conformity with the will of the
majority of the people. In fact, its existence at
all depends upon their will. It may be swept
away completely from the statute books of the
nation, if such be the will of the majority of the
people, or it may be practically ignored. Reli
gion itself has no right to dictate the terms of the
secular Sabbath law. Religion can only hope
and strive by its teaching that its votaries will
frame a suitable secular Sabbath law.
To come to the point of our remarks, it seems
that the Sabbath law of this Hawaiian kingdom
may be almost forced to do the objectionable and
repugnant duty of a penal enactment. Rational
recreation is certainly no sin on Sunday ; but
our law makes it a penal offence. In a mixed
community, where all are not Pharisees, a phar
ieaical observance of Sunday is out of the ques
tion. Here, are to be found members of all chris
tian denominations, besides jews and gentiles
with perhaps a sprinkling of non-religionists. It
is plain that no Pharisaical Sabbath law is suita
ble in thia society. A due observance of the Sab
bath is quite right, all allow but really our
o wn Sabbath law is considered by many to be too
Pharisaical, or even may be so interpreted as to
appear one-sided and partial. Our ministers and
deacons ride to church without scruple, (our
Bishops excepted) and the law does not arrest
them for harnessing horses on the Sabbath day
an unnecessary servile work, some think. Both
the ministers and their flocks like nice hot din
ners on the Sunday afternoon, which are often
cooked by a gentile Chinaman also an unneces
sary servile work besides the scandal to an un
bel iever on the Sabbath according to many
Pharisaical Sabbath-keepers. Xow those who
drive to church and eat hot dinners on Sunday,
should really make concessions to other people,
who think that it is no harm on Sunday to take
a driva to the Pali or Waikiki or a trip on tha
Roll-it to Ewn, as a rational and sinless amuse
ment. We hear, by the way, that the owner of
tbe Robbie has been mulcted for his trip outside
the harbor on Sunday last. If the master of the
Robbie had no other object than simply an excur
sion for the convenience of those who think that
a recreative pleasure trip does not desecrate the
Sabbath, or enables them to pass the day of rest
pleasantly without sinfulness, (for they may bave
no religion at all) we must frankly avow, that
with all due respect for the Sabbath, we do not
think that tho secular arm of the law is justified
in interfering with such people, no more than it
interferes with the Reverend Minister's, deacon's
and missionary's, cook or groom, who works on
Sunday in their kitchens and stables unnecessa
rily, in point of fact. We believe that our Sab
bath law requires some manipulation at tbe bands
of our legislators, and we think that even the most
juaT&us supporters of the due. observance of the
Lord's day must ultimately pome to view this
Hawaiian Sabbath law as altogether too Phar
isaical in its practical application to this diversi
fied religious community. Men should be at lib
erty to obserre Sunday in their own way, always
provided they do not interfere with their neigh
bors ia the enjoyment of the same privilege, nor 4
in tbe exerci&e of that liberty disturb the proper
quiet of the day of universal rest.
In our last issue appeared the text of the de
cision of the Supreme Court in the case of Scrcno
E. Bishop and Mrs. C. C. Armstrong, versus
Charles II. Judd, Assessor of" Taxes for Honolulu.
The legal point in question has caused consider
able discussion and comment amongst all classes
of this community, inasmuch as it seema to
involve a faulty state of our legislation, which
imposes an unjust system of double taxation on
property under certain conditions. In a recent
article, we commented upon the general question
at issue, double taxation, which all just legis
lation universally condemns, and we now propose
to make some remarks on tbe opinion of tbe
Court rendered by His Honor Mr. Justice Mc
Cully, in the cases above cited.
The whole question seems to be reduced to
this: Are mortgages and joint stock shares
fairly taxable ? Of course, if a law especially
provides in any body politic that they are taxable,
a judge charged wkh the administration of the
laws of the said body politic can only declare
that they must bear taxation, as long as the law
in question is held to be constitutional and con
tinues in force.
Mr. Justice McCulIy finds enactments of the
Hawaiian Legislature which oblige him to de
clare that mortgages and joint stock shares are
legally taxable in this Kingdom ; and the Court
pronounces the opinion at the close of its discus
sion of the case, and rendering judgment there
on : " We do not find the statutes to be uncon
stitutional." Now, in our opinion, it must be
evident to any one of common sense, that it is
illegal for any government to levy a tax twice on
the same property ; and wherever such a faulty
state of legislation has crept into the statute
books, the tribunal of last resort is the one to
apply the proper remedy. Legal quibbles can
not be suffered to stand in the way of equitable
taxation. Each taxpayer is bound to pay bis
own fair share towards the general taxation of
the country ; but the moment he finds that
he pays a tax two or more times on the same
property, he is then not only justified, but it
is his bounden duty to uplift his voice against
such an injustice, and call upon the judiciary to
sweep away from the statute-books any such in
Suppose a man has twenty hundred-dollar
shares in a joint stock concern ; he wants $2000,
and says to a friend : lend me $2000 and take
these twenty shares as security, or buy them
with the proviso that I am to have them again
when I pay back the $2000 loaned. Under our
law, it seems from the decision under discussion,
that both those men are liable to be taxed for
those twenty shares, besides the joint-stock con
cern itself; and, furthermore, the shares may go
from hand to hand to several other owners in the
same way, who are all liable to taxation on the
shares according to our present laws on taxation.
The same argument holds good in the case of
mortgage deeds. A man may raise money on
bis mortgage deed, and so the deed may go round
from hand to hand, each holder of the mortgage
being liable to pay a tax on it, according to our
statutes. This is an argument ex absurdo on the
late opinion of the Supreme Court, with refer
ence to their not finding the statutes in question
unconstitutional, the force of which every man
must feel keenly who is taxed twice or oftener
for the same property a system to which no
amount of forensic quibbles is likely to reconcile
him, at the cost of his own pocket.
A man owns half the shares in a joint stock
concern, valued at $100,000, and is taxed accord
ingly, so that when the yearly accounts of the con- J (page 2G5) lays down the law of the United
cern are laid before him, he finds that he has States to be that he (the share-holder) is person
been taxed for his share of property valued at j ally liable for his proportion of all claims on the
$50,000; but to his astonishment and dismay, i concern, which include, of course, taxation;
the tax collector calls upon him again to ray a i
tax on $50,000, his share of the joint stock pro
perty in question. If this is not double taxation,
with a vengeance, we can only say that no
Turkish Pasha ever levied purses from his Rayas
with more injustice than does the Hawaiian tax
collector under this ruling of the Supreme Court,
in view of statutes which evidently require the
emendation of our legislators with all due
deference for his Honor's opinion as to the said
statutes not being " unconstitutional." As we
have already remarked, we are willing to allow
that, according to the law of the land, Mr.
Sereno E. Bishop and Mrs. C. C. Armstrong,
have both been compelled to pay double taxation,
and we believe that not all the forensic eloquence
of the Judges of the Supreme Court or the
Hawaiian legislators to boot, could convince
those two plaintiffs that they own property to
the extent and value of their share of tbe gen
eral taxation levied by the collector under our
present laws. We believe, too, that every intel
ligent individual in this community, must 6ee
the question in the same light as the two plain
tiffs so mulcted, for being so unfortunate as to
own a mortgage or possess joint stock shares. If
the man in the case we supposed above as half
owner in tho joint stock concern, bought up the
other half share in the concern just before the
tax collector called on him for his taxes, it is
plain that that official could not then have any
chance of kvying a tax on bis shares in the con
cern, inasmuch as he wonld have become the full
owner, and no longer a share-holder at all. Now,
it is plain that the taxation of a nation, which
goes to make up its revenue, should depend upon
something more solid than mere law quibbles,
setting forth as taxable property "what really has
no existence or is reduplicated according to law,
for the con venient purposes of the tax collector.
As a further illustration of the injustice of
our present tax law let us suppose the case of a
man who has a mortgage on a piece of land val
ued at, say, $10,000, the mortgage being for
$5000. The land is taxed for its full value, and
the mortgagee is taxed for $5000. In this case,
the fiscal revenue is raised on $J5,00Q, whereas
there is no more than $10,000 value of taxable
property. We recently heard of another case
in point, whereby government will get triple
instead of double taxes from the same property.
The " plant " of a certa'm corporation is assessed
as a whole; Mr. A., who owns a number of
shares therein, is assessed for their value sppar?
ately ; he also holds a mortgage on tbe plant,"
which is separately assessed. Now, with all
respect for tbe position, legal acumen and
conscientious purpose of the gentlemen com
posing our Supreme Court Bench, we but
echo public opinion when we say that such a
system of taxation, eo based upon fictitious values,
is an outrage upon the people, is contra bonos
mores, and opposed to the spirit of the Con
stitution. In addition to the foregoing remarks, which
are based upon the general principle of common
6ense, we now proceed, even at the risk of being
deemed somewhat prolix to quote a few law
authorities on this subject very appropriate in the
present conjuncture. Chancellor Kent declares :
"Itj not sufflcient that no lax can be imposed on the
citisena but by (heir representatives in Ihe legislature. Tlio
citizens are entitled to require that the legislature itself shall
cause all public taxation to be fair and equitable In proportion
to the value of property, so that no one class of Individuals,
and no one species of property may be unequally or unduly
Jlere, evidently the rjgbt qf the people is fully
recognized by a learned jurist to ipsist upon an
equitable system of tajatiop beiDg established
by their legislators, so that no species of pro
perty may be unequally or unduly assessed."
Property, which, by a law quibble, is twice
taxed, is, it is plain, both unequally and unduly
assessed. Yet. legislation may very easily take
a false step, especially in the matter of taxation.
Hence, it has been laid down as an axiom of
state : " that a frequent recurrence to the funda
mental principles of civil government, is abso
lutely necessary to preserve the blessings of
liberty." Legislation must amend itself. The
people are bound to demand a remedy for
the mistakes of their legislators there is
nothing perfect under the sun. Sir William
Blackstone, the great exponent of English law,
speaking of the absolute rights of individuals,
"la vain would these 'rights be declared, ascertained and
protected by the dead letter of the laws if the constitution had
provided no other method to secure their actual enjoyment.
It has, therefore, established certain other auxiliary subordi
nate rights of the subject, which serve principally as outwork
or barriers, to protect and maintain inviolate the three great
and primary rights of personal security, personal liberty, and
In the United States, and in Hawaii nei, the
judicial power exercises a control on legislative
action, and may declare its enactments unconsti
tutional, and consequently null and void ; it is
thus the judge of the constitutionality of the
legislative action. In this recent test case here,
our Hawaiian Supreme Court has expressed an
opinion in favor of the constitutionality of our
present taxation enactments. That it is the
province of the highest judicial authority of the
realm to consider and decide on the constitution
ality of laws passed by the Legislature, is a well
understood principle. Says Chief Justice Gibson
of Pennsylvania :
" It is idle to say that the authority of each branch of the
government is denned and limited in the Constitution, if there
be not an independent power able and willing to enforce the
limitations. Experience prove that the Constitution is thought
lessly, but habitually, violated; and the sacrifice-of individual
rights U too remotely connected with the objects and contests
of the masses to attract their attention. From its very posi
tion, it is apparent that the conservative power is lodged in the
judiciury, which, in Ihe exercise of its undoubted rights, it
bound to meet tvery emergency ; else causes would be deci
ded by the legislature, but sometimes without hearing or evi
dence." Learned lawyers have never been remarkable
for unanimity of opinion ; it might be well for
society if they were. Our Supreme Court has
just decided that mortgages and joint stock
shares are liable to taxation, under our taxation
al enactments, besides the direct taxation on the
property or stock involved. In volume xvi of
the California Law Reports, (page 167) we find
the following :
" A mortgage is not personal property, nor liable
as tuck to taxation. Prima facie a mortgage ia no more
taxable than a deed or any other instrument of title or mere
security, and the money which it secures cannot be taxed
without a more particular description than the general desig.
nation personal property.' "
And in volume alvi of the same California
Law Reports (page 415) the law of mortgage is
laid down in direct opposition to the recent
decision of the Hawaiian Supreme Court as
"If a debt for money lent, which is secured by mortgage, ia
taxed and the mortgaged property is also taxed, it is double
taxation, and a violation of the Constitution."
Now, if, as our Supreme Court declares, our
present taxational statutes are not " unconstitu
tional," it may become necessary to contemplate
the expediency of some emendation in the Con
stitution itself, so as henceforward to make it
decidedly unconstitutional to attempt any legis
lation which subjects rate-payers to the greatest
possible fiscal injustice double taxation. On
the subject of the obligations of members of an
incorporated company, or joint stock share-holders,
volume xiv of the California Law Reports
-which include, of course,
is very different from our
but this is very different from our Hawaiian
legal procedure of taxing him personally for his
own proportion in the Joint Stock Concern, and
at the same time taxing the Joint Stock Concern
itself for its full value. With these comments
and citations, we leave Hawaiian tax payers
themselves to judge whether or not they are
being forced to submit to the universally allowed
fiscal injustice of double taxation according to law.
To the Editor of the Tactfc Commercial Advertiser:
Sir To the publisher of a newspaper there can
be no more delightful task than to chronicle the ad
vance of the country in which his editorial sanctum
is placed, in arts, science, and above all, in true re
ligion, godliness, pure and undefined. Such, Mr.
Editor, is at this moment your happy privilege. 1
refer to the earnest effort made by godly reformers
or informers towards inciting an earnest striving
after doing their duty in tbe hearts of the guardians
of the law the Sabbath law. Not long since a shot
from a cannon just at the moment when the preacher
said Amen thundered from Punchbowl Hill, and
ruthlessly divided tbe word into halves. Only the
"A" was heard, and the men" blown into the
middle of next week, to the serious loss and detri
ment of the congregation.
On Tuesday last the proceedings in the Police
Court were made interesting by the trial of Mr. J.
II. Black for desecrating the Sabbath by running
the Robbie with passengers to Diamond Head and
Kapiolani Park. Some of the passengers went for
fresh sea air, after being cooped up during the week
in the odoriferous town, forgetting that the divine
law of Hawaii especially enjoins the people to abstain
from all recreation (refreshment of the strength
and spirits after toil Webster) on the Sabbath, and
that a godly people should sit on that sacred day
rather in sackcloth and ashes, regretting their sins
of the past week, and thankful that the sun, which
shines on that day for the benefit of all nature, in
God's mercy, which tempers the wind to the shorn
lamb, shines for them also, to keep warm the ash
barrels. Others went in the boat to visit Kapio
lani Park, also forgetting that this Park is by no
means created and inaugurated to be visited by a
pleasant sail on the sea on Sundays, but has been
established for the benefit of a virtuous people who,
in following the example of Christian, in the Pil
grim's Progress, have to wander through the slough
of despond and surmount all the difficulties of the
road to enter into Eden
" where noses
Bloom like roses."
Too much praise cannot be given to the efficient
officials, the Attorney General, Marshal and Peputy
Marshal, for their godly efforts to execute laws
which so truly serve godliness, as do the Sabbath
laws, and fill all hearts with love and respect for this
heavenly minded government. AH earnest people
sincerely hope that those able officers will persevere
in the good work, and on next Sunday arrest every
carriage which desecrates the Sabbath by flaunting
ii0 hrio-hfnpsa and nride in the very face of the
churches; close every barber's and butcher's shop;
arrest every post official, newspaper vendor, &c,
and in fact, every ungodly person. I dreamt and
saw a vision, and I saw heaven opened, and the Ar
changel Gabriel standipg in glorious raiment, and
I saw the Attorney General standing near him with
his hands in his pockets, and the Marshal and the
Deputy Marshal, their faces shining like unto molten
gold, and Gabriel said In a loud voice which sounded
through the heavens " well done you good and
faithful servants of the Sabbath, enter and partake
of the joys prepared for you from the foundation of
the world." And the door opened and I saw angelic
messengers in fine raiments entering, bearing large
platters of silver, gold, onyx and precioua stones in
their bands, filled to their utmost with baked beans
and pork, and they made obeisance to the godly ser
vants of the S ibbath. and sat the plates before them.
And they did eat, and the beans looked like unto
marbles. I awoke, and the vision vanished; and I
blessed tbe Sabbath laws of tbe country.
P. S. Scientists may find an opportunity to study
the age of the world from baked beans. I have no
doubt that any questions in regard to beans will be
P. S. S. I most devoutly pray that henceforth
and forever, on Saturdays the order of every Chris
tian household will be
Polly put the kettle on
We'll all have beans
The writer of the foregoing has doubtless right
on his side but personally we object to any attempt
to parody ecripturai style. Ep. P C. A. J
Letter from Hilo.
IIilo, October 10th, 1877.
Leaving Honolulu at 5:30 on Tuesday we ar
rived here Friday morning ; twenty hours longer
than the Kilauea was, in making the same passage
three years ago, yet the Likelike is a fleeter vessel,
and the difference in time was occasioned by delay in
different places to discharge freight. We arrived
at Laupahoehoe about noon and did not leave till
some time after sun-down, having sent ashore 20,
000 feet of lumber. Such delays are wearisome to
the passengers ; yet I heard no grumbling. The
Likelike rolls worse than did the Kilauea, and on
this account is not so comfortable for those subject
We arrived in a rain, and found the streets of
Hilo quite muddy, and there were no conveyances
for those who prefer riding to walking. What a
contrast to Honolulu where a score of expresses
are at hand cn the arrival of every vessel that may
be expected to have passengers, and this lertainly
is a want of Hilo; one of oar lady passengers felt
her strength give out before she reached Father
Coan's and she was obliged to sit down and rest.
It seems to me that one or two express carriages
might be profitable here.
Hilo is as green as ever, resembling a well
watered, if not a well cultivated, garden, a large
part of almost every enclosure, yards or lawns, or
whatever you please to call them, is covered with
the Hilo grass, a grass which no animal will eat
until half starved. This grass is an importation
and, like other importations, as the lantana, indigo,
thorn etc. is a real nuisance. Were it not for this
grass, the people of Hilo might keep cows and
have abundance of milk and butter ; but now.
they have to pay ten cents a quart for milk, and
there is no butter to be had. For beef they are
charged five and six cents a pound.
There are noble fruit trees here. One during the
past season produced 1200 aligator pears, averaging
one pound in weight, and quite a number of them
weighing two pounds each.
The trustees of the Hilo Boarding School have been
holding a series of meetings, and they have decided
to take, if possible, a new departure. While Mr.
Lyman was able to teach and to manage the affairs
of the school, it was very prosperous and accom
plished an untold amount of good. But when he
was obliged to resign his position, and a native
was installed as principal the school began to wane,
and the principal himself became convinced that
the head teacher should be a foreigner. The trus
tees have written to the American Board, requesting
them to send out a teacher, paying the expenses of
his coming, and pledging him a salary of $1200
and a house. To build the house one of the trus
tees offers $1000. This action of the trustees shows
that they regard the building up of this school as
a most important work, Aliqcis.
A Russian Heroine. At the battle of the Lorn,
a young Russian officer was shot while gallantly
endeavoring to rally the flying Muscovites. On
burying the body, it was discovered to be that of a
handsome young woman. All else mystery.
DURING MV AKSKXCE FROM THE
Uawaiiao Kingdom, K. T. O'HAM.OKAN. Ksq.. will
attend to any matters of business in which I am entrusted.
n3-3t J. M. DAVIDSON.
THOSE DESIRABLE PREMIMENNOS.
148 and 150 Nuuanu Avenue. Apply lo J. II. WOOD
Nuuanu, or E. A. WILLIAMS, 64 Fort St. (n3 tfj
MARINE SIGNAL CARDS
DOST OFFICE ISSUE. CORRECT ED TO
Price, Ten Cents Each.
Can be had of
TIIBCM & OAT.
GEO. HARRIS, Blacksmith, haviaff left
car employ WITHOUT CALoK, all persons are hereby
cautioned against trusting him on our account, as we will not
be responsible for any debts contracted by him.
n3-lm WEST A CHAYTER.
T. P. TISDALE, Iff. D.
HOMEOPATIIIST. OFFICE AM RESI
DENCE (until further notice) AT HAWAIIAN HOTEL.
DR. TISDALE has devoted a considerable of the time daring
twenty years to the treatment of diseases of the Nose and
Throat, Incipient Consumption, Affections of the Kidneys
and It ladder , and the diseases peculiar to women, lie Is
provided with a complete set of the Modern Instruments and
Apparatus for the treatment of these maladies.
&. H. Particular attention given to the treatment of
Office Hour from 8 to 9 A. M. 1.-30 to 3 P. M.
o27 and C.-30 to 7.-30 P. M. ly
Comfortable Sleeping Rooms To Let,
,1'RXISIIED, OV HOTEL STREET
Af FLY AT
n3 lm HORN'S Restaurant.
BOSTON BOARD OF UNDERWRITERS
rflHE UNDERSIGNED, AGENTS OF THE
M. Boston Board or Underwriters, notify Masters of Vessels
and others that all bills for Repairs on Vessels, and all bills
for General Average purposes, must be approved by the Agent
oi me Boston underwriters, wno must alio be represented on
au surveys, or aucn Dim win not De allowed.
n3 ly C. BREWER h CO., Agents
CALIFORNIA INSURANCE COMPANY,
T1HE UNDERSIGNED, AGENTS OF THE
. above Company, have been authorized to Insure risks on
Cargo, Freight and Treasures
from Honolulu to all ports of the world, and vice versa.
n3 ly H. IIACKFELD A Co.
WILLIAMS, BLANCHARD & CO.,
Shipping & Commission Merchants
N. 218 California Street,
mh28 tf SAN FRANCISCO.
riiysiciiix and Surgoou
ITAS REMOVED HIS RESIDENCE frta
KM. Garden Lane to the SNOW COTTAGE, HawaiUn Hotel,
cuinnce on uoiei sireei, ne uoor ia me l neater.
Night Calls Promptly Attended to.
Office as formerly, at
Fort and Hotel Streets.
E. Strehx's Drug Store, corner
TAX COLLECTOR'S NOTICE,
District of Honolulu, Oahu, 1877.
T1AX PAYERS IN THIS DISTRICT ARE
notified that the undersigned will commence the collec
tion of Taxes for the current .rear, at his Office in Marine St.,
Aienui, on THURSDAY, NOV EMBER 1st, proximo. And in
conformity with Section 603 of the Civil Code, all persons lia
ble to Taxation are required to make payment of the same
On or before the 30th day of ovembtr, 1877.
GEO. II. LUCE, Tax Collector, Honolulu
Tax Offics, HonMulu, Oct. 39th, 1877. n3
SALMON ! SALMON ! !
50 HALF BARRELS PRIME SALMON,
ILST RECEIVED EX UNA. AND FOR
CP BALK Hi
E. P. ADAMS.
FASHION LIVERY STABLES
Dr. H. B. Hales, Proprietor,
HORSES AND CARRIAGES CON-
stant'y on hand for Sale or II ire. Horses taken on
Livery by the Day, Week or Month
Ilorsts Broke to Harness and Saddle.
For Sale or Lease !
milEWELUKXOWN fc THOROUGHLY
M. fitted establishment on Hotel Street, known as Horn's
Diniue; Rooms," is offered to a responsible occupant. The
failing health of the Iddy Manageress is the sole reason for
relinquishing the business. For particulars as to terms. 4-c,
apply to (n3 IQ C. t. HORN.
JEWELRY! JEWELRY ! !
riMIE UNDERSIGNED BEGS TO NOTIFY
1 the public that he has re-occupied his old stand in tbe
new acd commodious brick store on ort street, opposite Odd
Fellows' Hall, where he will be happy to wait upon customers
in his line as
He has secured the aisistance ol a skilled workman recently
from Sao Francisco, and is therefore prepared to execute in the
best style and on reasonable terms.
Masonic and Odd Fellows' Insignia,
KEY srONES, LOCKETS, PIN3, c.
Diamonds and other previous stones set and resei in the latest
styles. Eugraving and Enamelling done lo order.
CHRISTMAS AND NEW YEARS are near
at nana, ana now ' y' '
N. U I am prepared to execute promptly all Jobbing or or
den,o3rilnePi',ring' WM. M. vTEXSEB.
pIRECT FRQM HONGKONG.
10 000 Extra large Bire, and 60 to 100,000
2d Sire, all of the Best quality HARD BRICKS, arj
will fce SI4 Lsw. by
SPECIAL NOTICE ! !
WE have liramMliEBissoraT
imm AND CAMBRIC
And 1,000 Ollaci- Article.
HASTE! HASTE!! HASTE 1 ! 1
CASTLE & COOKE HAVE ON HAND,
FROM SAN FRANCISCO, NEW YORK & ENGLAND,
G E N
PARIS PLOWS, RDLLI1 COULTERS, Hi STEEL PLOWS
Steel Horse Flows, xl and zO; Moline, No. 40 and 80; Eagle, No. 20 and 2;
Plow Beams, Handles and Extra
AXk M ATI OC
uumvators ana iiorse noes, uaraen noes, uanai narrows, Wheel Barrowi
DEH.OO'S & RAKE8, I'ICK MATTOCKH, BKI.TINO. CKNTRIFI'dAL MMMJH 111 nil If r iiitii
K, PICK A XEs, rLKDUKP, UANK UN I V r.!, HI 111! KK I' A (KINO. MIKAM I'ACKIMil "
ETS, SCYTHES, HANDLED AXES. HEMP PACKING. AHIKfTOH I'AL'KINU, AHtEHlOK,
A Superior Assortment of
SHELF HARDWARE, AT LOWEST PRICES !
Self-titra.t Irons, Axles, lialf patent and steel, 1 ami 1 1-8 im:li; Ilnr Iron, Nil ix'; Kouml lion, 3 d to II Irirlii Mslrlies
HinRliam Buckets, Rope, all sizes, to 1 inch-, Cut Nuils, 3d to Wkl; Cut Kpiku anil M roufilit Naili, llurap Nails, Horse hs
Ko. 1 to 2, fore and hindi India Kubber Hose, J. 1, H, 1) and i inch, very cheap; lli., and JUw Oil, While l'ad and 7.1 no
Paint, Green Paint, Chrome and Paris', a Uood Assortment of Paints in Oil, in 1 and 2 lb.
FIRE-PROOF ASBESTOS PAINT, BEST ARTICLE IN MARKET I
Galvanized Tubs, Pails and Wath liaxiin. Paint, Vmnli.li, W. . H-nril, UlarkinK llruakrs
Centrifugal, Teeth, Crumb, Nail and Hair llruh. . '
A GOOD ASSORTIYPT of STATIONERY.
Pure English Spice, Carbonate Boda and Cream Tartar, Onldi ti Gale and Oregon I'lnur, Frenh Corn Meal,
Cracked Wheat, ac, Assortment of Tin and Galvanized Ware.
Agents for Dr. Jayne's Celebrated Patent Sledhliifs,
l?ent for Singer and Hllfox and Glbbs' Sewing Mai bluet,
Agents for the Onnlue Abetos Cohering Material,
Agents for I lie C'lant Towiler omian) ,
Agents for tbe Make Steam ramprr
Three Fine Pianos, from Celebrated Boston Manufactures I
THE CLIPPER SHIPS
SOW ON TIIK WAV
From Liverpool & Glasgow
RESPECTIVELY, ARE UKINGIXQ
Fill! 1SSI II. 11111,1)1
To Our Consignment,
WHICH WILL K Ol'CKR Kl
For Sale to Arrive !
LOWEST MARKET RATES I
For particulars, see future advertisement.
GREEN, MACFARLANE & CO.
N. B. Our Glasgow vessels willaiternate every three
months with Liverpool line, thus giving shippers frequent op
portunities to order goods, and to keep up a fresh and steady
XT Special rates of freight will be agreej upon with Ilono
lulu skippers, by our lines of vessels.
Agents for the Glasgow Line, Messrs. GRAY, MACFAtt
LAN E CO., 4 West Regent Street, Glasgow.
A rents for the Liverpool Line. Messrs. JOflN HAT CO.
2& Brunswick Street, Liverpool, 11 Leadenhall htreel, Loudon.
F O Xfc
THE LMDS OF tlDI.Ul, HAIKU,
AND KAALAEA !
In Hamakua, !Mxmi.
Tt ese Lands together are
Well Ada pied lor a Sugar Plan
They are well wooded and watered
Full particulars on
LABOR CONTRACTS !
riMlE UNDERSIGNED HAVE HAD
HAVE HAD PRE.
M. pared Ly competent legal authority, with special
ence to the
Master aol Servant Laws now in force ia this
BLJLR FORMS OF LABOR CONTRACTS !
Suitable for all cases, which they would now offer for sale, to
those desiring to employ servants, with the full assurance
that they are the only forms now in use that comply, in every
particular, with Laws governing the relations between Master
Agents on the other UVaadt will be furnished with these
blanks at liberal tates for cash.
IIEitKV W ATKKHOCBE,
CHA8. T. GULICK,
Agent to take Acknowledgments to Contracts fur Labor.
District of Kooa, Island of Oahu.
Honolulu, May 8th. 1877. mj2 Cm
SCOTCH FLAX SAIL TWINE !
A SUPERIOR QUALITY.
For sale by eOLlESfcCQ.
November 24, 1870,
U I N FJ
Points, Ox Yokes, Ox Bows, Planters' Hoes
ANOTHER IWOKKOr- THOSE J1NTL.V
Melbourne Preserved Meals,
Com prised in pail as fullnwi:
Ox nncl Whoop TonKiioH !
KQI .11, TO A W 1'ATK UK I OIS CKAS,
Also Cases of:
Roast Beef, Dolled Beef, Roast Mutton, Hmlrd Mutton,
Irl.h Stew, Hotrli Poteh. Tripe (plain),
Trl.e and Onions, llarrlrot Mutton,
Ox Cheek and Vegetables,
Spiced Ueef, Splcei) Nuttoov
Kisoli-i (m'mioiipiI), Hump Steak Stew,
(Jnllard Head, Ileefa at Mo-lrj
Soups, in 20 different varieties I
Ox Tail, Mulligatawny, Juli uus, Beihe de Mer,
Mock Turtle, Kidney, l'rince of Wales,
I'ale d' Italie, Mutton llrotl.,
Oravy, Maccaronl, etc, etc,
(Prepared according to the directions of Baron LMlg )
This extract of meat, Is lurx rior to any that list ever been
off-red in Honolulu.
These meats are prenervrd In vacuo, and are ML'AUAN.
TEED to remain fEKfECTLY SWEET, for any length of
time. In any climate.
Just the Ihiii'j for richica, and Putties trnid!nj on
the other lKbtnds.
Itlaods Orders refjxrlfully solicited and filled at prices to
Order the Melbourne Meat 'reserving Co.'s Meats, and you
can rely upon KVKKV TIN being In perfect order.
For sale only by
Ell I EI. V lil'MII,
t u2a ' Wretl.
f1IIE I;NDERNI0NED ARE I'!IEIAUEI
ML to furnikh to tbe lraU-, In qaantitiea to suit. a suiierior
article of '
Hawaiian Preserved Meats,
OTHER STYLES OF PRESERVED BEEF (
Prepared Ly a New Scientific Troceis by M. ECKAUT,
at his Factory In VTalmea, Hawaii.
sei r. a. flciiArriR cu.
200 Coils Best New Bedford Cordage.
A SHORTED SIZES, FROM I
lk 4j Inch. (tiy6) (vrealeby
1.9 INCH TO
BULLKb ft Co.
Per bark R. C, Wylie fm. Bremen
35 IRON PTOfK ANCIIOKS.sisesfrom 80 P to 2.300 lbs
HMALL CHAIN, In quantities lo suit, sixes I Inch lt
V-loof an Inch, ... . , . ,
CHAIN CABLK3, 6 8, 3-4. 7 1. 1, 1 1-4. 1 ,aidl 6
inch. for sale low by
HOM.K3 A CO.
CHAS. T. CULICK.
AGET TO TIKE 1C13S0HLEDCKME.1TSI
Xj A U O XI.
k8 ly Interior Office, Honolulu.