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OOMMEH CIAL .
FRIDAY. BOV EMBER 9, 1877
We hare to report a very qoiet week In commercial circle.
doe in a me ore to the long delay in the several expected
from the coast s which however experienced a relief
to-day in the appearence of the bark C currier.
In arriTala we note that of tbe Camden, from the Sound
with a fall cargo of lumber in addition to what we herald
judge waa an already well (applied market ; wb bk Rainbow
from the Arctic with one cf the old time catches, vis: 2,300
bbls oiL, 2,700 Ibs bone and 4,200 lbs Ivory since leaving this
port s also, scmr City of ew York from the Colonies.
The departures lor the same period hare been the J alia M
Averr with cattle and produce for Tahiti, and K C Wrlie for
San Francisco on the 3d with a fall cargo of principally
domestic produce, valued at $32,485,11. Stmr City of New
York left also for the same port on the 7th with domestic pro-
Uifca vaUed at $19,087.
By tbe antral of the Rats bow we hare later advice from
the Arctic, m foil report of which win be found in Capt Cogan'a
report. We regret to lean that Capt Nye of the Cleoos re
ported the sinking of the W A Tarnsworth, Keenan, in Octo
ber, through being stove in the ice, bat have not learned any
particulars. The whaling fleet will recruit this fall at gan
Francisco, with the exception of possibly three or four ships
wbidi may come to Eonohtlo.
Our business community and others will be pleased to learn
from the " By Authority " notice in another column that
the Government will make allowances for liabilities of Individ'
nala in the payment of taxes, upon application to the Registrar
of Public Accounts, and thus put us again upon the former
plan of taxation.
By the Courier, from San Francisco, we have advices to the
23d alt. We note no material change In Island produce. Ha
waiian Sugars were reported In active demand with recent
sales at fraiOic. the latter for washed grades. Coffee
was active but with a restricted tendency, quoted at 18i&20e.
Recent supplies of Hawaiian Bice had the effect to shade off
prices for round tots, quoted at 5J26ic.
Schr Energy cleared from San Francisco on the lSlh uit for
this port via Humboldt j Schr Cassie Howard sailed on tbe
20ia for Laaaioa, with machinery for tbe new Olowaia Planta
tion. Bk II W Alray is reported to have left the same day as
Etmr Australia arrived over in 7 days 10f boors from this
port. She win be due here en route for the Colonies on Thurs
POET OF HOZrOLULU, H. I.
Nov. 2 Schr Manuokawai. Naiwl, from Nawiliwili, Kauai
4 Schr W ailele, Kalauao, from Maiiko, Maui.
4 Schr Leahi, Kaaina, from Hilo, Hawaii.
4 Am bk Camden, Robinson, 81 dys fm Port Gamble.
6 Am wh bk Rainbow, Cogan, from Arctic
6P m 8 City of New York, Cobb, 13 days and 19 hrs
9 sjchr Kalamsou, Man, from Kohala. Hawaii.
9 Haw bk Courier, Ahiborn, 10 days from San Fran.
9 flaw scbr M Foster, Sears, 18 dys fm Port Ludlow
10 Sloop Live Yankee, Kaukahl, from Molokal.
Not. 3 Haw bk R C Wylle, Wolters, for San Francisco.
3 Haw brig Julia M Avery, Avery, lor Tahiti.
3 Schr Mary Ellen, Kuanoni, for HUo, Hawaii.
6 Schr Prince, Simerson. for Kona and Ran, Hawaii.
Rr-hr inni. Kalua. for Kan. Hawaii.
3 Hchr Warwick, John Bull, for Kalaopapa, Molokal.
6 Schr Ka Moi, Reynolds, for Kahului, Maui.
6 Schr Kekauluohi, Malaibi, for Hanalei, Kauai.
6 Schr Uilama, Puaahiwa, for Kohala, Hawaii.
6 Schr Marion, , for Koloa at Waimea.
6 Schr Manuokawai, Nalwi, for Nawiliwili, Kauai,
fl 8chr W allele. Kalauao. for Maiiko. Maui.
7 P M 8 City of New York, Cobb, for San Francisco
8 Echr Leant, Kaaina, ror tino, uawau.
9 Schr Mile Morris, Kealohanui, for Molokal.
VESSELS IN FORT.
Am schr C M Ward.
Am schr Gen Harney, Tripp.
Am schr Loleta, Dexter.
Baw schr Giovanni Apiani, Weeks.
Aa bk Amy Turner, Newell.
Am bk Camden, Robinson, discharging.
Haw bk Courier, Ahiborn, discharging.
Haw wk brig Onward, Eldredge.
Haw wh brig W H Alien, Gilley.
Am wh bk Union, Hamblin.
Am wh bk Hunter.
Am wh bk Rainbow, Cogan, discharging.
Rcpobt or Am bk Camdkk, Robihsom, Mastkb. Sailed
from Port Gamble Oct 4th, and came out of the Straits on the
nth. then had trades light from ENE to SE; on the 16th, in
lat 38 20 N, long 135 N, spoke ship Charles Dennin, 154
dsys from Baltimore, for San Francisco; 23d, lat 28 IP N,
long 136 9 24' W, saw the ship General Bailer for Melbourne,
20 days out. v
Rspobt or P M 8 Citt or New Yobk, Cobb, Commas
dkb. Left Oct 19th, at 3 p m. Strong southerly winds with
rough beam sea to Auckland, arriving on the 24th running
lime from pilot lo pilot 4 days and 8 hours. Left same day at
lpm; have experienced strong E winds for first half of p
sage from Auckland to Honolulu, latter half strong head wirds
wUh heavy sea, arriving Nov 6lh, at 12 m running time from
pilot to pilot 13 days and 19 hours.
S. A. Beabdslet, Purser.
Rcpobt or Am wh bk Raibbow, Cowax, Mastbb. April
0th took a sperm whale in lat 28 , longitude of Bird's Island,
which made 133 bbls; 27lh , made the ice and went into it;
had strong EANE gales for about 16 days; May 6th and 0th
had a heavy swell, lost cutwater and considerable copper and
some sheathing, also two boat anchors with cutting talis and
other cordage; May 20th made King's Island in company with
barks Norman, Florence and brig Timandra; saw the first
bowhead on this dsy; July 31st made Point Barrow; Sept 9th
left for Herald Island, and on tbe 12th sighted the island, and
saw bow beads; took eight of the shipwrecked crew of the
Three Brothers, one of them, Joe King, died of heart disease
ou the 28th; Oct 1 got into the ice in the night while cutting a
whale, set the bark a leaking, and on the paassge down she
made about 10,000 strokes in heavy weather; 8th left Herald
Island, and on the 11th anchored in St Lawrence Bay; 23d
passed the Fox Islands. Our catch since leaving Honolulu
17 whales, 2300 bbls oil, 27000 lbs bone, 4200 do ivory. The
following is tbe report of vessels that had arrived up to Oct
16th at lit Lawrence Bays Norman, 14 whales, 1900 bbls oil;
Helen Mar. 13 whales. 1500 bbls oU; Cleooe, 11 whales, 1800
bbls oil; Pacific, 10 whales. 1400 bbls oil; Northern Light, 9
whales. 1700 bbls oil; Ml Wollaston, 8 whales, 800 bbls oil;
Progress, 8 whales, 1400 bbls oil; Sea Breeze, 3 whales, 1600
Fbom Post Gamble Per Camden, Nov 8 : 304330 ft lum
ber. 110 m shingles, 21 tons potatoes, 60 bxs aptIes, 4 bxs
Fbom Stbset Abcklabd Per City of New York,
6 : 221 pkgs general muse.
Fob Tshiti Per Avery, Nov 3:
Cattle, beads 76 Hay, tons 9
Champor Trunks, kits 4 1 Molasses, bbls 22
Value Domestic $1,371; Foreign $210
Fob Sab Fbabcisco Per R C Wylie, Nov 3
Coffee, lbs 8117Rice, ibs 71500
Molasses, galls 81 93; Sugar. Ibs 114921
Paddy, lbs 353937 1 Whalebone, lbs 7312
Value Domestic. . . .23,089.51; Foreign... .$9,615.60
Fob Sab Fbabcisco Per City of New York, Nov 6:
Bananas, bnehs....... 1017 1 Plants, bx 1
Betei Leaves, bxs 10 Rice, Ibs 134200
Coffee, Ibs 6600j8ugar, lbs 119192
Private Effects, cs..... 4 Specie, bx ' 1
Photo Goods, ca S Yam Nuts, kga 29
Paddy, lbs 649741
Value Domestic $19,037; Foreign $600
Fbom Pobt Gamble Per Camden Nov 6 J B Kellogg.
Fob 8am Fbancisco Per City of New York. Nov 6 J M
Davidson, B Adonis, L C Owen wife Sc child, O Hill, Dr W
Cheney, JaoSpeaee, A Unna, Miss Gorman dc nephew, J 8
Joaselyn A wife, Mrs B F Josselyn, J Walker, G W Dickie
f W Durham A wife, W H Dimond, Miss Ada Yan Winkle,
Miss Alice Van Winkle, J J Yates. F R Mellis, J C Glade,
wife A children, Mrs at Webster. W W Taylor, R HUlman,
Mrs Sarah Ciuhingham, II Cam land. Ah Sin.
At Papalk t, Hawaii, to the wife of Mr C C Coleman, a too
To the Blitor of the Pacific Commercial Advertiser:
Sir : Touching the subject of the Sabbath law, it
Is the moat eurprislrjr thing in the world that a
man can be found who has the unblushing auda
city to say that there ia more liberty for the peo
ple here ia this respect than ia the states of New
York or California. Tbe Connecticut writer in the
Gazette has proved nothing by the above illustra
tion. Bat oa the contrary kicked away the foun
dation upon which he la a puerile manner, at
tempted to base his argument.
If " Connecticut, " and all each of bis stamp
don't know, tbey ought to be told that any at
tempt to infringe upon the people's liberty in any
state of the Union would meet with very unhappy
results. And taking tbe place nearest home, be
ought to know that forty thousand christians in
and around San Francisco amuse themselves every
Sanday by crossing the bay in excursion boats,
thence per car to the various pleasure grounds in
tbe vicinity. There are also many good men who
go to church in the morning of the Sabbath and
attend tbe Theatre In the evening ; and I would
ask. is there not often as good moral lessons to be
derived from the legitimate drama as from the
pulpit. . .""
In Eflgland, India, Australia and in every. En
glish speaking country of modern times, liberty of
the subject and religious toleration are the main points
of consideration. And let us hope that the day is
sot far distant when the people of this Kingdom
will be emancipated from all such trashy nonsense as
srteating a man because he would run a pleasure
boat, at tbe request of good law abiding citizens.
Ths New Zealand parliament passed a vote of
want of confidence in the Atkinson Ministry, who have
svooordingly resigned. Sir George Gray has been in
vited by the Governor, Lord Normanby, to form
a new Ministry. " ' - -
Doktok TLdaie gives special attention to the
treatment of the Eye and Ear.
Commercial )3k xiist r.
SATURDAY. NOVEMBER 10.
His Majesty tbe EiDg sailed for Kauai on
Mondaj, on tbe schooner Marion, to return early
Her Majesty tbe Queen Dowager Emm left
town on Mondaj on tbe steamer Robbie, for a
fiait to tbe district of Waiaoae.
Tbs Gazette of this week takes up the cudgels
on behalf of its correspondent, who over the
signature of argues in favor of our
Sunday law as it stands ; bat who avoids discus
sing the point which we made, that any sort of
recreation on Sunday is absolutely forbidden.
Tbe editor takes up tbe subject of tbe Connecti
cut Blue Laws, and genially promises hereafter
to prove our correspondent of last week a " mali
cious slanderer " and a fool," by giving " a
brief statement of tbe truth concerning these so-
called Bine Laws of Connecticut.' " We, also,
can give a " brief statement of tbe truth " con
cerning those laws. Tbe Appletons of New
York have recentlj republished a work which
bad long been out of print Dr. Peters's Gen
eral History of Connecticut," wbicn waa origi
nally published in London in 1781. Tbe new
edition is furnished with interesting addenda
and notes by the author's great-grandson, wno
remarks in the preface that " there are possibly
not twenty persons living who have ever read"
Dr. Peters's history ; and that " as its trutnlal-
ness was unpalatable to the Connecticut colony,
the issue that came to tbis country, I believe,
was publicly burnt, and tbe court prohibited tbe
republishing of the work in the State." Tbe
Blue Laws of New Haven were " never suffered
to be printed," says Dr. Peters, but be gives a
sketch of some of them :
No woman shall kiss her child on tbe Sab
bath or fasting-day.
" No one shall read common prayer, keep
Christmas or Saints days, make minced pies,
dance, play cards, or play any instrument of
music, except the drum, trumpet and jews-harp."
In tbe same history we read that " An Episco
pal clergyman from England was, as lata as 1750,
tried, convicted, and fined in Connecticut for the
distinct Sanday crimes of whistling, of walking
too fast from church, of picking a bunch of
grapes from his garden, and of combing a dis
composed lock of hair on the top of his wig "!
A reviewer of Dr. Peters 'a history, in the Galaxy
for September Bays, quoting the Reverend au
thor's preface : " Whatever other historical
requisites it may want, it must, I think, be al
lowed to possess originality and truth."
Some time past, we had occasion to make some
remarks upon tbe desirability of the Hawaiian
Kingdom being included in the Postal Union at
present established between most countries of the
world. It is unnecessary to revert to the sub
stance of our previous article farther than to
observe here that while we are waiting for this
final result of our application to be admitted to
the benefits of the Postal Union, it is highly
desirable that meanwhile something be done by
our Minister Resident at Washington to improve
our present postal relations with the United
States. It appears that complaints have been
made to His Excellency, Mr. Allen, by the
U. S. Post-master General regarding irregulari
ties in tbe amount of postage paid on letters
from tbe Uawaiian Islands, which are often not
fully paid. This may ariee from the fact that
letters are received on board tbe Mail Steamers,
up to the time of departure, beyond the surveil
lance of our postal department, in the matter of
postage. It is tbe practice, too, for war
steamers to take a mail, with very questionable
right in tbe matter, as all letters dispatched from
this Kingdom should pass through the post-office.
Some years ago, tbe River Plate Republics had
a very serious difficulty on a like matter, as the
British Consuls of Montevideo and Buenos Ayres
had consular poet-offices, beyond the control of
government ; and in tbe long run, it was decided
that all letters should be forwarded through the
postal departments of those states. Now, while
our Minister Resident at Washington is engaged
in discussing matters relating to the postal de
partment of his government, the occasion might
be favorable to press upon the United States gov
ernment the expediency of according exceptional
postal privileges to tbe Hawaiian Kingdom, in
view of our especial mutual commercial relations
under the Reciprocity Treaty. For instance, the
system of postal cards prevalent in the United
States as well as in Europe, might be extended
to this Kingdom. Also, the system of Post-office
money orders. This would be most convenient,
particularly for the transmission of email
amounts. In the United States, small Bums, say
of five dollars, can under this system be at once
sent through any post-office to the most remote
localities in Europe, by which poor friends and
relatives are immensely benefitted. In conclu
sion, we think that our Ministers would do well
to inquire how far our postal relations with our
very good neighbor over the pond, might not be
susceptible of improvement, in complement to
our special conditions of commercial Recipro
city. Ox the subject of taxation, our attention has
been called, by natives and other small property
owners, to what tbey rightly complain of as a
grievance in the proceedings of the tax assessors.
Section 3 of an " Act to amend Sections 483 and
484 of the Civil Code," provides that :
The tax of three-quarters of one per cent provided by
Sections 483 and 484, as above amended, shall be collected
only upon property in excess of three hundred dollars, be the
same real or personal."
It may be as well to quote here the two
sections, in their amended form, referred to above;
Section 483 is as follows :
" AU personal property of whatever kind, not subject to
specific taxes, or specially exempted from taxation, shall be
subject to an annual tax of three-quarters of one per cent.
npon the full cash valuation thereof. The term w personal
property shall be construed to include all household furni
ture, roods and chattels, wares and merchandise, an ships
and vessels whether at home or abroad, all money, notes of
hand, unsecured debts, growing crops, public stocks, stocks in
corporations, and every specie of property not included in
Tho next Section, 484, as amended reads thus :
There shall be assessed and collected npon an real property
within this Kingdom, not specially exempted from taxation,
an annual tax of three-quarters of one per cent, on ths full
cash value of the. same, to be assessed ia the district where
situated irrespective of any mortgage. Ths term real pro
perty" with respect to tho assessment and collection of reve
nue, shan be deemed to Include all lands and town lota, with
the buildiogs, structures, and other things erected on, or
amxeu to tne same."
The definition both of " personal property "
and real property," in the terms of the statute,
is very plain, and the only question at present is
with reference to the exception made by section
3 above cited. The grievance) has been com
plained of largely in our bearing that this sec
tion 3 is allowed to become a dead letter, and
that taxes are levied of three-quarters of one per
cent, on real and personal property, whose own
ers in each case do not possess property real
or personal to the amount of three hundred
dollars in value.
In several instances tbe parties complaining
exhibited their tax bills of the last and tbe pre
sent year. In tbe former appears tbe item,
" real estate $200 ;" in tbe latter, real estate,
$100." And here is the solution : If the as
sessors were to adhere to the valuation of last
year in regard to these petty properties (and in
tbe instances exhibited to us no improvements
had been added) there would have been no tax
leviable, under section 3 of the law of 1876
above qnoted. But the manifest intent of gov
ernment this year is to rake the country for taxes
as with a " fine toothed comb," and so the assess
ors proceed to double up these small properties,
cut tin 2 down what is actually worth but two
hundred dollars at four hundred, and then by
deducting tbe three hundred which the law ex
empts, there still remains one hundred dollars
valuation on which to assess and collect the sum
of seventy-five cents for tbe benefit of the Publio
Treasury. Tbis is certainly a species of sharp
practice on tbe part of officials not at all calcu
lated to render tbe government popular, particu
larly with people of small means, upon whom
tbis doubling up of assessments especially bears,
and for whose - especial benefit tbe beforemen
tioned section 3 of tbe act of 1876 was provided.
It is a sbame for the Press to be called upon to
interpose between these poor people, who are
taxed when they are not legally taxable, and the
tax assessors who thus inflate values in order to
defeat the plain intent of the law. It may be a
question for the next legislature as to how much
money ought to be refunded by tbe public treas
ury to many poor persons in tbis community
who have been forced to pay taxes, while they
were exempt from taxation by section 3 of the
Statute cited; and toothers who have been doubly
or trebly taxed. The poverty of the former ren
ders the injustice all the more heinous. Thus,
what between double taxation on the one hand ,
and the illegal taxation of tbe poor on the
other, it would seem that the Hawaiian Treasury
is placed in a very questionable position, amus
ingly suggestive of the fiscal acumen of the
rapacious Turkish Paahabs of the olden time
for nowadays, even in the land of the Turks,
such fiscal infamy as double taxation or the
illegal taxation of tbe non- taxable poor, would
cost a Pasha, if not bis head, at least his place.
Things, it seems, are different in Hawaii nei.
The sooner these abuses are remedied, the better,
especially that which falls so heavily on the
poorer members of tbe community.
Since tbe foregoing waa put in type we have
received a notification from the Finance Office
which appears under the head of" By Authori
ty", on our third page, and which to many tax
payers, will put quite a new and agreeable face
on the vexed taxation question.' The Cabinet,
it appears, have taken tbe responsibility of doing
in the premises what is generally felt to be re
quired by equity, justice and common sense.
We have beard the remark made that it would
have been much better had this been done in the
outset ; but we remember the old Baw : " Never
look a gift horse in tbe mouth." We congrat
ulate the Ministry and the country, that the
former have adopted in advance the policy sug
gested in the letter of our correspondent " Queen
To the Editor of the Pacific Commercial Advertiser:
Sir : I have perused with much interest the
recent decision of the Supreme Court on the " tax
question ;" and the Attorney General's letter on
the same subject in tbe Gazette of the 7th inst.
The learned gentleman states that he knows of no
reason why judgment of Court3 should not be
criticized and reviewed ; and although I cannot
claim the ability or knowledge necessary for such
a task, I take comfort in tbe remembrance of Chief
Justice Allen's declaration that common sense and
law usually go together ; and therefore,' under
standing nothing of law, I may be permitted to
look at this matter in the light of such common
sense as has been allotted to me.
Ia doing tbis, I am much encouraged by the
Attorney General's declaration that he regards tho
law as defective and impolitic; and I only regret
that I bad not earlier discovered bis opinion, for it
would have saved me my share of the 9800 paid
at the suggestion of Mr.-Hartwell for testing the
question before tbe Supreme Court. The questions
submitted are virtually as follows :
1 Shall mortgaged property, which has already
paid tax to a certain extent through the mortgagee
pay tax again for tbe amount of said mortgage?
2. Shall corporation property which has already
paid tax on its full value, be taxed again for either
part, or all, or more than all of said value i
Bat there is a light in which these questions must
be reviewed, to which hitherto unhappily no appeal
has been made, though it is oonspicuous amongst
the traditional mottoes of the Supreme Court Fiat
juttilia, ruat ccelum. I read in the decision; " Tbe
allegation that the borrower does psy the lender's
taxes in the higher rate of interest demanded is an
inference only. It does not appear that if mortgage
leans be exempt from taxation they will be placed at
a rate lower by the amount of the tax."
And the Attorney General says: " The owner of
mortgaged land is not taxed twice, because the
money lender ia also taxed." Now this may be and
from the sources given, it must necessarily be good
law, but I am unable to reconcile it with either com
mon sense or justice. I know nothing of inferences
or appearances, but I humbly affirm that these state
ments are unsupported by any evidence which 1 am
able to collect. The rate of interest up to last session
was fixed with the belief that the lender was to pay
the tax, and as soon as the law taxing mortgages
was passed, the amount of the tax was at once added
to the interest. It is notorious that in some large
loans,' recently negotiated at 8 per cent, a specific
addition of per cent, has been added to pay the tax.
A year ago a loan for a large sum was negotiated
at 9 per cent ; as the business was being closed the
lender said, "you must pay the tax." So the deed
was completed at 9 per cent The tax now is added
again, and the mortgagor is paying 9 per eent. inter
est and li per eent tax for the same property. I
question whether until the recent decision was given,
there was a single mortgage on record in the king
dom, that was not understood by both borrower and
lender to be subject to taxation once only.
But be this as it may, any tax laid on either land
or mortgage, which is not laid on other clattet of
loans, is an extra burden on the land, and must
ultimately be paid by the borrower. There are per
sons who bold that the producer pays the duties on
imports, but it is as clear that the consumer must
ultimately pay the duties on what he buys as that
the borrower must ultimately pay the differential
taxes on what be borrows.
A has $10,000, and in whatever shape he pats it
he cannot evade the tax.
B has a piece of land valued at $10,000. and he
cannot evade the tax.
C has nothing and no tax to pay, and A, B and C
pay altogether on $20,000.
Now C borrows A's $10,000 and buys B's land,
leaving A with a mortgage ror $10,000 ; li with
cash for $10,000 ; C with nothing but land mort
gaged to Its full value.
The Attorney General claims, and the Supreme
Court decides, that there is $30,008 of property
equally divided between A, B and C.
Perhaps I am wrong in my table, but if I am
correct and this is law, then law must give up its
elaim to reverence from those who can only look
at it through common sense and fiat justitia.
Tbe Attorney General asks : " Would a man, if
his land were mortgaged to its full borrowing
capacity, admit that he is no better off than if he
owned no land?" I venture to ask what tbe assessor
cares about its " borrowing capacity T'' and I ven
ture to doubt whether the Attorney General would
repeat his question substituting " full value " for
" borrowing capacity."
Mr. Hartwell likewise says : ' Wealth is actu
ally created, new valnes arise, whenever fresh
credits are given." That 1 admit; but it would
be impertinent in me to suggest that all the wealth
so created and all tbe values so arising will be
taxed tbe moment tbey appear ; and that my
friend A's original $10,000 will also be taxed until
it is paid out of C7s ' created wealth and new
value." What I venture to question is the moral
ity or justice of taxing wealth before it ts created,
and values before they arise.
Sir, there are three powers to which we look for
the defense of the just rights of all the people,
the Legislature ; the Cabinet ; the High Court of
The Legislature and Cabinet have declared
themselves on the above question, and to the same
effect ; and whilst I am convinced of the high prin
ciple under which these declarations have been
made, yet, to my poor vision, the result is the
gravest injustice that was ever committed here in
tbe name of Law.
I admit that the act upon which these questions
are based, is a bungle of words and in this par
ticular, not unlike many acts of many legislatures.
But fortunately, we have still a Cabinet and a
High Court, in whose uprightness we have fullest
confidence, and it is their province to see that the
laws are administered justly and for the public
It is surely clear that the Legislature wished to
tax all property in the kingdom per cent, and it
is probable that they wished to tax neither mort-
f raged nor corporation property twice. But the
aw was a bangle, and here we have the value of
the Cabinet's power. The late Ministers aver that
their intention was la opposition to the interpreta
tion novr given to the act The ex-Attorney Gen
eral has taken a retainer in defense or the same
view. I believe, not a member of the Legislature
can be found who intended the interpretation now
placed on the act, and I presume the Cabinet can
readily inform itself of tbe intention of tbe King in
giving effect to this act The present Attorney
General declares it defective and impolitic. That
is all we know of the advice given to tbe country
by its law adviser. But with that advice it seems
to me that the Cabinet might properly have taken
tbe responsibility of statesmen in preference to the
role of prosecutors, and have refused to press an
obnoxious act. simply because it was written. If
they are satisfied that it would work an injustice,
would it not have been courageous ia them, forti
fying themselves with such authority as tbe King
and Privy Council could give, to refuse to execute
that injustice, accepting the responsibility or risk
of tbe approval of the nation in its next legisla
ture T 1 venture to think such a course would
have been deemed not unworthy of statesmen
whose ambition it undoubtedly is to advise tbe
King for the good of bis people.
But a more prudent course has been taken and
whatever tbe result, no one will charge the ministry
with having influenced that result by any step which
could leave a stain on their constitutional repute.
And so we are relegated to the high court of jus
tice, whose motto is not " fiat lex," but " fiat jus
titia." and that court has given a decision which
will not ruffle the repose of any rich man in the land;
for rich men are not foolish enough to mortgage
their property. Bat all over the land you will find
poor struggling men, whose property sold to-day
would not cover the mortgage upon it, and they are
singled out as witnesses to the uncertainty and op
pression of popular legislative acts. Sir, when I
think who the sufferers are (for they are not all ob
noxious owners of sugar), I feel sick at heart, and
can only thank God that I had no hand in the enact
ment or execution of this injustice. To these
poor victims the vaunted treaty is being made
like Balaam's blessing to Balak, "I called thee
to curse mine enemies and lo thou hast blessed
them these three times." If the question were
whether Dives should pay double tax for being
so well secured, I could understand the rigidity of
toe position taaen oy tne minister and J udges, but
when it is not for Dives bat for hundreds of people
whom we may not see nor hear, but who can and
will feel, the matter is far more grave.
I remember a correspondence in which people with
fixed incomes, fatherless families, and other strug
gling and therefore disagreeable people were spoken
of as not certain to prosper under the new order of
things. Somehow these are just the people that
come before me now, and as I think of them and this
fabric of taxes and assessments, I ask myself whether
we are after all really a nation of statesmen.
I will not take up your space with the question of
corporations, for those who can afford to own them
can take care of themselves, and one incongruity more
or less is immaterial. I may however remind those who
think new property is created by issuing shares, that
there were once people who believed the issue of
greenbacks was a similar creation. And as to the
taxing of Bank of England notes referred to by the
Attorney General, in point of fact neither tbe notes
nor the corporation property are taxed, and if they
were, it is certain that the liabilities of the corpora
tion would be deducted before its property could be
But sir, for the Bake of Christian charity I do ap
peal to those who have the power, to deal justly with
the poor; and even at some risk of their offices, to
say they will be no parties to the injustice now be
ing done in the name of Law
Is it wise to let such a sense of injustice rankle in
people's minds T
Is it wise to foster in the minds of the natives the
idea that they can pass laws by which foreigners and
their property may be made to bear all the imposts
they choose to levy ?
Is it wise to force on those by whose exertions and
enterprise alone this land can be built up, a convic
tion of tbe hostility of the government to their inter
ests and its contempt for their good-will T
I think it is a mistake that this question was ever
brought before the Supreme Court. But even now
I would appeal to the Cabinet to take that step which
will convince every one of their courage, as fully
as we all believe now in their sense of duty and
One serious complaint has already been redressed
by the Ministers by their consulting their own sense
of justice, rather than the decision of law. Can they
not with as good a grace accept the decision of the
Supreme Court on the legal points submitted, and
then declare that Justice is higher than Law ? I
well remember a reply of His Ex. D. L. Gregg, a law
yer and statesman, to an application regarding the
right to admit goods arriving on the day before the
ten per cent tariff came into operation, and which
happened to be Sunday. He showed that the strict
letter required the higher rate to be paid, but after
giving clear reason for this opinion added words to
this effect: " But it is the desire of His Majesty's
government always to interpret questions of this na
ture liberally and in favor as far as possible of
the public, and therefore permission will be issued
for the entry of the cargo named, under the tariff in
force at the time of arrival, notwithstanding that the
actual entry of the ship was not made that day."
Surely this was better than for the government to
refer its aggrieved appellants to the costly mercies of
a court of law.
And when the Legislature meets, if one man can
be found to question the wisdom or legality of
their act, tbe Cabinet will answer, and every man
of honor in the kingdom will support them : " We
found a law on the statute book that was defective
and impolitic in its enactment, and would have
been unjust and obnoxious in its execution. To
our hands was committed the honor of the nation,
and to you we are responsible for tbe trust com
mitted into our safe keeping when we could no
longer appeal to you. We believe tbe act did not
express tbe meanidg of the Legislature, and there
fore we refused to carry out in your name an act
which we believed you would not approve. To
save tbe honor of the nation, we have executed
what we believed to be its wish and its interest,
and by your approval of our course, together we
stand or fall."
Tbe position of the Ministers is one of embarrass
ment chiefly no doubt by inheritance. I believe
the general desire is to support them in whatever
Eolicy may be adopted for the national welfare,
believe too in their genuine desire to advance
the prosperity of every man on tbe islands.
Cannot the Government then devise some means
either to convince or satisfy us beyond the hope
less recognition of the justice of our complaint
with which tbe Attorney General closes bis letter T
Sir, I would fain believe that when tbe Govern
ment come to realize tbe oppressive bearing of the
recent decision they will resolve that the oppression
shall at once be removed, and that whatever else
may result. Righteousness shall continue to be the
life of tbe land. I am sir, your obedient servant
Without discussing before ita time the assertion
of the Gazette's correspondent that " four-fifths of
the legal Toters of this kingdom will sustain the San
day law," we would suggest that Section 2 might be
amended bj the introduction of the words " unless
pmate" after the word " recreations," so that the
amended section would be construed thus amuse
ments and recreations (nnless private) are forbidden
on Sundays. As we have said, a church member or
minister who drives to church and sits down on San
day afternoon to a nice hot dinner in the sooietj of
his family and perhaps a select party of friends, and
subsequently spends ths pleasant hoars ia convivial
ity and oftentimes wordly conversation, is enjoying
on the Sanday amusement and recreation and vio
lates the letter of this law, in oar opinion, just as
much as a non-religionist who goes to Ewa or Wai
kiki to spend the day of rest simply pour patter le
tempt, and avoid the dangers of idleness such as
drunkenness at home in the privacy of bis own
house, gambling, or debauchery, or all three to
gether. I. O. O. F. AH MemWra ef i
nC' S llsrmesr leuige, as. ii, I, o, u. F.
ftwwv? are requested to attend a regular meeting at
Odd Fellow's nail, on MONDAY EVENING, Nov. 12ih, as
important business will come bvfore the Lodge.
Per Order : R. W. LAIJSE, N. G. '
F.T. LEX EH AN, Secretary. It
DURING MT TEMPORART ABSENCE
from this Kingdom, my brother Mr. OSCAR UNNA,
will act for me under power of attorney in all bnsiness matters
connected with the liana Plantation.
Honolulu, Nor. 6, 1877. alO St
Straw House Buuxkd. Last Sanday evening
at about 20 minutes past 8 o'clock, the alarm of fire
was sounded, and in a very brief time the different
Engine Companies and their machines were on the
streets. The alarm was caused by the burning er a
thatched house near the river and mauka of Smith's
Church. Had it been directly mauka, with tbe
strong breeze that was blowing from the valley, the
roof of the church would probably have eaught fire,
and then the whole northern portion of the city
would have been in imminent danger. Another one
of our hair-breadth escapes.
Thx Qveen has assented, says an Australian
journal, to the Chinese Goldfield Act, preventing
the iaflox of Chinese, sent for the approval of the
Imperial Government by the Queensland Parlia
DocToa Tissjxe treats Diseases of the Skins, Ner
vous Diseases, etc.
TO LET OR FOB SALE.
IHE PREMISES NEAR KCCANO AVE-
nae below tbe Koysi Miajclcum, Istelr occupied bj u.
H. Dele, Esq. Area of lot 2 acres.
nlO Enquire of 8. B. DOLC
GOOD GRAZING LAND FOR SALE.
mHE GOOD WILL
OF THE LEASE OP
K of Land KAWAILOA, Wslslas, Osha
For terms apply to
X. PRESTON, Honolulu.
A. P. EVERETT,
Forwarding & Commission Merchant
FRONT STREET, CORNER CLAT,
Partieulsr attention paid to
Consignments of Island Prodaos
All Orders Prompt! Attended to. j
NEW CROCKERY STORE !
rpHE UNDERSIGNED. AT THE NEW
Store on Efnnnnn Street,
next makal of Goo Kim's Dry Goods Store, has opened a
good stock of
to which he invites the
inspection of buyeri, and prsposes to
8AM WO CHONO.
Covering Boilers, Steam Pipes, &c.
SAVES 85 PER CENT. OF FUEL.
PRICE REDUCED TO 07.50
THEO. II. DAVIES, AKeat.
Friday, November 16, 1877
PKOGRA3131E OF UK'EN.
1. Nail boat Race. Start at 10 a. m., from tbe foot
of Fort Street; coarse ont the channel on ths lea aids of spar
and bell buoys to leeward of a boat anchored off Waikiki,
tack aronnd the same, thence to leeward of a boat off tbe
lee side of tbe harbor, tack aronnd the same, tbence to tbe
leeward of bell bnoy, tack: aronnd the same, and retara to
starting point, keeping on the lee side of the spar bnoy and
In tbe channel. Time allowance at starting, ons-half min
ute to a ton difference in tonnage. First prise $76; second
prixe $30; entrance fee $5.
2. Amttenr -onreI Ola? Race. Course, from
the can bnoy in the harbor, out tbe channel around tbe spar
bnoy, keeping it on tbe port side, and back through channel
to place of starting, first prize M ; second prize $20 ; en
trance fee $2.50.
3. Canoe Race. For canoes not orer thirty feet In
length. Conrse from ths can bnoy in the harbor to and
around the first can buoy on the Waikiki side of the passags,
and back to tbe starting point. First prize $20; second
prize flO ; third prize $5.
4. 6oared CJIjf Race. Course, sains as the Ama
teur 5-oared Gig Race. First prize f 50; second prize f 20;
entrance fee $2.50.
O. Amateur 2 -oared Boat Rice. Course, same
as tbe canoe race, keeping the buoy on the port aids while
rounding. First prize $20; second prize $10; entrance fee
0. Swimming Race. Course to be deaigoated at
the time by tbe starter. First prize $10; second prize (5.
7. Single Scnll Race. Course from the Light
house to can bnoy in the harbor. First prize $10; second
prize $5; entrsnce fee $1.
8. 4'Oareil Boat Race. Course, same as ths 6-oersd
Gig Races. First prize $26; second prise (16; entrance
9. Tub Raee. Course from the steps makal of steam
ers wharf, to aud touch the can buoy in the harbor. First
prize f S ; second prize $2.
10. 2 -oared Boat Race. Course, same as the
Amateur 2-oared Boat Race. First prize $20 ; second prise
$10; entnance fee $1.60.
11. 5 -oared Wbaleboat Raee. Course, same aa
tbe o -oared Gig Races. First prize $60; second prize f 20;
entrance fee $2.50. -
12. Amateur Slng-la Scull Race. Course, same
as tbe other Single Scull Race. First prise $10; second
prize $5; entrance fee $1.
13. Barge Rssee. Course, same as the eVoared Gig
Races. Prize $50 ; entrance fee f 2.60. ,
Entries to be made with J. W. Robertson, Esq. on or be
fore Monday the 12th day of Morember, entries will close at
6 p, ni. on the 12th.
Sail Boats to be entered by name colors and tonnage.
Row Boats to be entered by name and colors.
Competitors for each race will be assembled by bugle call.
A pistol shot will be the signal for starting in ail races
except the sail boat race.
All Row Boats to carry Coxswains.
Sail Boats to be in position at a quarter before 10 a. m.
No limit as to sail.
STAa Captain A. Mclntyre.
Jcdois Capt. Babcock and Capt. Jno, Brown.
Umnki Capt. D. Smith.
f er order of
069 COMMITTER OP ARRANGEMENTS.
THOSE DESIRABLE PREMISES NOS.
148 and 160 Nooana ATenae. Apply to J. H. WOOD.
Nuasnn, or . A. WILLIAMS, 64 Fort Bi. B3 tf
DURING MF ABSENCE FROM THE
Hawaiian Kingdom, . T. O'HALLORAN, Xsq., will
attend to any matters of business In which I ass interested.
3-3t J. M. PAVIDBOM.
UASINE SIGNAL CASUS.
POST OFFICE ISSUE. CORRECTED TO
date. Price, Tea Cents acb Can be had of
027 3t THRUM k OAT.
T. P. TISDALE, H. D.
rtOMEOPATHIST. OFFICE AND RESI
DENCE (until further notice) AT HAWAIIAN HUTJClT
rrQTi . i w t . . . . . .. ... ....I
DR. TLSDALK has leroted a considerable of ths Use daring
twenty years to the treatment of diseases of the Noes aad
Throat, Incipient Consumption, Affections of the Kttlaeys)
and Bladder, and the diseases oeenliar bsmM. n i.
provided with a complete set of the Modern Instruments and
Apparatus for the treatment of these maladies.
JN. B. Particular attention given to the treatment of
OJIce Hcurt from t to 0 A. M. 1.-30 to 3 P. If.
27 and S.30 e 7.30 J. Af. 1.
Comfortable Sleeping' Booms To Let,
03110 HORN'S Restaurant.
Ftiysloian. aud. Surceou
HAS REMOVED HIS RESIDENCE as
Garden Lane to the UUO W COTTAGE, HawaiUa Hotel!
entrance oa Hotel Street, next door to tbe Theater.
Bight Calls Promptly Attended to.
Office as formerly, at Mr. K. Strehs's Drag
Port and Hotel Streets.
TAX COLLECTOR'S NOTICE.
District of Honolulu, Oahn, 1877.
TAX PATERS IN THIS DISTRICT ARE
notified that the undersigned wiU commence the eolleo
tioa of Taxes for too current year, at his Offioe ia Marias Bt,
Aienul, on THURSDAY, NOTRMilER 1st, proximo. And In
conformity with Section 603 of the Civil Code, aU persons lia
ble to Taxation are required to make payment of the sams
Oa er before tke SOtk day af Ksvesiber, 1877.
GEO. H. LUCK, Tax Collector, Haoolala.
Tax Office, Honolulu, Oct. gttth, 1877. a
CHAS. T. CULICK,
AGELYT TO TIKE
Interior Office, Honolulu.
WE llll I! RECEIVED l
IBootfs and, SIiocs, .Fancy Slip
pers, Enadies Underwear,
sEambroideries, Clothing, nrceZg-
imm AND 0ALV20HI0 DRESSES,
And 1,000 Other Articles.
HASTE! HASTE ! ! HASTE ! ! !
fll EASTERN AUCTION HOUSE
ASTLE h COOKE HAVE ON EJAMD,
FROM SAN FRANCISCO, NEW YORK h ENGLAND,
mi PIOWS, HOLLII COULTERS, fill! STEEL PLOWS
Steel Horse Plows, xl and xO; Moline, No. 40 and 80; Eagle, No. 20 and 2;
Plow Beams, Handles and Extra Points, Ox Yokes, Ox Bows, Planters' Hoes
Cultivators and Horse Hoes, Garden Hoes, Canal Barrows. Wheel Barrowi
SHOTKLS, SPADK8, GO'S BAKES, PICK MATTOCK", BELTING, CENTRIFUGAL I ININfls, m B B rr s. sX-7.
AXBMATrOOKH.PICK AXES, KLUDGES, CANK KNIVK8, Kt HBKR PACKING HTKAM I PAMIsiu tTAt
Wbeat Irons. Axles, half piient and steel, 1 and 1 1-g
P.lni ,., P.7n7 rYhrnm..nH P.H.- V.'
- -j - 9 m-v aJVUV -
FIRE-PROOF ASBESTOS PAINT, BEST ARTICLE IN MARKET I
Galvanized Tubs, Palls and Wah Bssini. Paint, VarnUh, W. W. ftlrncll. Muck Ins Brushes
Centrifugal, Teeth, Crumb, Nail and Hair Bru.hes. '
IL GOOD ilSSORTlVZ'T of STATIONERY,
Pure English Spice, Csrbonate Boda and Cream Tartar, Onldcn Gate and Oregon Flour. Fresh Corn M.l
Cracked M heat, e., Assortment of Tin and Galvanised W are.
IgeiU for Dr. Jtyne'g Celebrated Patent Medirlnri,
Igeits fr Singer and YTIIeox and Clhbs' hewing Machine,
igents for the Cennlne Asbestos levering Material,
igenti for the Clant Powder Company,
Agenti for the Blake Steam Pnmpi,
Three Fine Pianos, from Celebrated Boston Manufactures I
SALMON ! SALMON 1 1
50 HALF BARRELS PRIME SALMON,
1DST RECEIVED EX UNA. AND FOR
M BALK BY
E. P. ADAMS.
FASHION LIVERY STABLES
Dr. H. D. Hales, Proprietor,
HORSES AND CARRIAGES CON
stant'y oa hand for Bale or Hire. Horses taken on
Livery by the Day, Week or Month
Horsei Broke to Ilarnesi and Saddle.
THE CLIPPER SHIPS
NOW ON THE WAV
From Liverpool & Glasgow
RESPECTIVELY, ARK BRINOINQ
WHICH WILL, a OFFER ED
For Sale to Arrive !
LOWEST MARKET RATES I
For particulars, tet future advtrliumtnt.
GREEN, MACFARLANE & CO.
If. B. Our Glasgow vessel wlllJlternaU every three
tnooths with Iiterpooi Hoe, thus firing shippers frequent op-
fwruMiiucs w oroer gooos, ana to leep up a fresh and steady
CT Special rates of freight wiU be agreed upon with Hono
lulu shippers, by our lines of vessels.
Agents for the Gtaaeow Line. Messrs: GRAY, MACFAR-
" CO., 4 West Regent Street, Glasgow.
A genu for the Liverpool Line, Messrs. JOHN HAY CO.
28 Brunswick Street, Liverpool, 11 Leadenhall Street, London.
THE MNDS 0FUMMU, HAIKU,
AND KAALAEA I
In Hamakua, IMTaui.
Ties Lands together are
Well Adapted for a Sngar Plan
They are well
wooded and watered. Full particulars ou
W. F. ALLEN.
NOTICE ! !
jicair fvrtnu, AeuKBiOH PACKING, ASHUSTOB,
AT LOWEST PRICES
inch; Bar Iron, all slzest Round Iron. 8-1 t 11 im..
V." I.'-' .rT"'.' """I". w bUS
Lead and Ziuc
A Ul U III J KlMl 2 J.
For Salo or Loaso I
T 'HE WELL-KNOWN $. THOROUGHLY
ftued establishment on Hotel Direct, known as - Horn's
pining Rooms," Is offcrsd to a responsible occupant. Tbe
failing heslth of the Lady Msnageress is the sole reason for
relinquishing the business. For particulars as to tsrms. .
apply to (naif) O. f. HORN.
ANOTHER INVOICE Of THOSE JUSTLY
Melbourne Preserved Meals,
Comprised In part as follows
Ox and Hhcep TonffueH !
EQUAL TO 4.W PATE DE FOIS CB18,
A Iso Cases ofi
Roast Beef, Boiled Beef, Roast If attoo, Boiled IJultoo,
Irish Stew, Ilotch Potob. Tripe (plain),
Tripe and Onions, Hsrricot Mutton,
Ox Cheek and Vegetables,
Spiced Beef, Splosd Mutton,
Ri soles (sessoned), Rump fetes k Stew,
Collsrd Head, Beef a la Mod(
Soups, in 20 different varieties !
Ok Tail, Mulligatawny, Julienne, Beche de Mer,
Mock Turtle, Kidney, Prince of Walee,
Pate d' lUlle, MatU Broth,
Gravy, Maoearoal, eta, etov
" (Prepsred according to ths directions
This estract of meat, Is superior to any
of Bsroa LieUg )
that hss ever beea
offered la Honolulu.
These meats are pivsrrvrd In vseeo, sod are QUA 1 A If.
TKED to remain r&HiKWlLi swear, lor any leagta oi
time, in any climate.
Just the thing for Picnics, and Parlits residing on
the other Inlands.
Islands Orders respectfully solicited aad ailed at prises to
Order tbe Melbourne Meat Preserving Ce.'s Meats, aad jom
can rely npoa EVERT TIM being la perfect order.
for sale only by
FRIEL V fil'lll,
au 25 Fori Blrooi.
TMIE UXDERIIOnED ARK Paf AaKu
ta furnish to the trade, la civaolittea to suit, a superior
Hawaiian Preserved Meats,
OTHER STYLES CF PRESERVED BEEF!
Prepared by a New Scientific process by M. ECKART,
at his Factor in YTaimea, Hawaii,
sel f. A. ftCUAP-raR 4, CO.
200 Coils Best New Bedford Cordage,
A S'ORTED SIZE". FROM 1
l.C INCH TO
ATWk. 4 Inch. r)
Fee Sals by
(XOIVOXUI.U SOAP WOItKS I
Ts S3 X o o
ALL KINDS OF SOAPC!
and Buyer of Beef, Mutton aad Goat Tallow, a a all
kinds of Sosp Grease.