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Kl j-r re r- vw- '.'ft.. 8TKKJTEK TAX LAWS. ROBINSON T1IIUW
l it ' imMm. -? Everybody
1 f jrrS
Tlio morning of lifo is tho limo o(
nbmulnucu, profusion, strength, vigor,
growth. Wliou tlio s.iu begins to sink,
when tha midday of lifo is past, then
tlio hair begins to f.ulo and tlio silvery
gray tolls of n inn (inching ago.
Sunrise or sunset? Which shall
your mirror say? If tho former, then
it is rich and dark hair, long and heavy
hair; if tho latter, it is short and fall
ing hair, thin ami gray hair.
Tho choice Is yours, for
always restores color to gray hair,
rstops falling of tho hair, and makes
tho hair grow long and heavy.
This Is MimcthiLg jou havo boon
looking for, Isn't it ? And it is some
thing jou can havo conlldenco in, for
it is no experiment ; people havo been
using il for half u cenluty. Wo do not
claim it will do everything, hut wo do
claim it is tho best hair preparation
I'fepircd bjr Dr. J. C. A)cr Co., Lowell, Mm., II. S. A.
Union Barber Shop.
GARCIA & CANAUIO, l'rops.
Ulc Shaw, Cut fair and Shampoo
at Cet'Civ-c Rates.
We nKo take particular pains with Chil
JAS. M. CAMERON,
Has opened ft Plumbing Shop for gen
ecal work nud jobbing on the umkai side
of l'ronl Street, next door to Wilder
Steamship Company's Office.
Mr. Cameroi' is prepared to give esti
mates on all klmts ot Plumbing Work
and to guarantee all work done.
The PACIFIC-UNION OIL
COMPANY of CO AUNG A
DISTRICT, Fresno County,
Cal., is offering for sale nt par
$1 per share
a small block of stock for
T. C. HOWELL,
H. C. DUDMAN,
Island of Hawaii
J. H. Fisher & Co.
Special Agents for the Hawaiian
CARRIAGE SHOP t
Volcano St., by bridge.
All kinds of cirri. ijcs made to
order. KepuirniK and Job Work
neatly and quickly done Horn:,
shoeing a hpccialty. Carriage ma
terial constantly on hand.
It. U. llYltNR, Prop.
A Safo and Saro Ouro for
Crampe Coughs Brulsos
Dlarrhcoa Colds Burns
Sprains and Strains.
Gives instant relief.
Jj Only one l'tln Killer, Porry Davis'.
One of the best presents
for nny one is a good Ko
dnk. If the one to whom
you wish to make a present
has a camera, then they
will require other things to
help them in their work.
WK TEACH how to take and
make pictures, and have
all the supplies necessary.
We develope and print
films or plates, and give
each view the best atten
tion to bring out a good
picture for you.
Kodaks can lie sent by Mnil.
HILO DRUG CO.
Direct Line between SAN FRANCISCO
Hark St. Catharine, Capt. Saunders
llnrk Amy Turner, Capt. Warland
Hark Mnrtliu Dm Is, Capt. McAllraan
For freight and passage apply to
WELCH & CO., Agents, San Francisco
C. BREWER 4k CO., Ltd., Agents,
H. Hackfeld&Co., Ltd.
HOP WARM CO.
Cor. King and I'ront Streets.
Dealers in Dry Goods,
Japanese and Chinese
Hilo Barber Shop
The Old Reliable Stand is
Remus lioucd, Scissors and nil edged
tools perfectly ground. Satisfac
L. IIELBUSH has the agency
for the sale of the celebrated
Racine Boat Manufacturing
Co.'s swift gasoline launches.
apply to him at Potemkin's Store,
! flerchant Tailor
I Suits Made to Order at I.ow Prices.
1 Keady-Madu Suits. Cleaning nud Mend
1 inj Neatly Done.
! 43 I'RONT STRRUT,
Assessors Will Use n Finer Toollicil
Comb In tho Hunt for llcrcnuc.
The new return blanks to be
used by Hawaiian Island Assessors
this year arc an improvement over
any that have been heretofore used.
It will be more difficult than ever
for a piece of property to escape its
prorata share in the expense of
running the government. The new
schedules are especially strict with
reference to plantations. Planta
tions will be required to describe in
detail more particularly their real
ty holdings. Special attention
'is required in giving locations with
exactness. Lease holds and fee
simples must be distinguished more
Under the personal property
schedule "D," in addition to "Cash
on hand," the new schedule calls
for Cash in Hank or Agents hands.
Hitherto only the cash on deposit
in a bank or cash in one's posses
sion was required in the return to
the tax gatherers. This left n loop
hole through which many dollars
worth of revenue eluded the Treas
ury vaults. It was not n difficult
matter to place the cash in the
hands of a friend while the assessor
was making his rounds. 'Under the
new schedule funds in a friends
hands will be counted as in the
hands of an agent.
The banks in Honolulu have had
much to complain of in the past
from a class of depositors whose
sale object was to evade taxation.
The money would.comc in in ad
vance of the Assessor and be with
drawn as soon as that ofiicial had
made his annual call. The bank
paid the tax on the deposit but
failed to secure the use of the money
for any length of time. Hankers
arc devising a scheme by which
they propose to hold their own
against these transient depositors.
In schedule "I," previously
schedule "E," the Assessors have
sought to produce n plan that would
secure from plantations accurate
statements of past year's business.
Hitherto on this schedule such
plantations as Rwa and Kahukti
figured losses instead of profits.
This came about because they
claimed that unsold sugar was of
unknown value, and therefore was
not included in the assets of the
year. The new schedule requires
estimates. The members of the
Tax Court of Appeals and of the
Board of Equalization among them
selves devised the above improve
ments, in accordance with statutes.
A TKll TO JAL'AX.
U. 0. hmllli Repeats Lantern Show
nt First Foreign Churcli.
"A Trip to Japan," was the Sub
ject of Mr. C. O. Smith's stereopti
cau lecture in the First Foreign
Churcli last Monday evening. The
church was well filled by an enthu
siastic audience which enjoyed the
evening's entertainment to their
The slides were probably the
finest which have ever been ex
hibited in Hilo. They lacked
particularly the blurred effect which
is so often present in lantern slides.
Each picture was clear cut and well
defined, the foliage of trees stand
ing out quite plainly. They were
also typically Japanese, represent
ing the land of the little Brown
Men in the prettiest season, Spring.
Cherry trees were visibly in abun
dance and their beautiful pink
flowers lent a color to the landscape
which was exceedingly pretty.
Kev. j. A. (Jrii7.au lectured on
the lantern slides during the first
part of the evening. The remain
der of the pictures were self-expla
The thanks of the Lantern Com
mittee and Hilo people are due Mr.
Hedemaun of Honolulu who loaned
the slides. Thanks are also due
Mrs. Lewis, who delighted the
audience with two organ solos dur
ing the intermission. The trustees
of the First Foreign Church have
the thanks of the lantern commit
tee and all who were present at the
delightful exhibition, for granting
the use of the church auditorium
for the purpose. The sum of $25
was contributed by the audience.
This will be applied on paying off
the dent against the stereopttcau
UcBnn Study or Lnn WltlUailBo IN
(co Came to llnunll In 11)00.
W. J. Robinson, the first man to
be appointed to the third judgeship
of the First Judicial Circuit, Terri
tory of Hawaii, was born in the
city of Cleveland, Ohio, on March
9, t868, consequently is now in the
35th year of his age. He came to
Hawaii from Alameda, Cal., in
July, toco, settling nt Ilonolalu.
For several years prior to his
fourteenth year, the future jurist
attended the common schools of
San Francisco. On December 12,
1882, he entered the office of Hon.
Morris M. Estec, San Francisco, ns
clerk and law student, nud on Feb
ruary 17, 1889, went into the office
of the Hon. James C. Murtin, a
member of the Oakland and Ala
meda bar. Mr. Robinson was on
January 13, 1891, admitted to praci
tice in all the courts of California.
Thenceforth he practiced at Oak
land until July 19, 1900, when he
removed to Hawaii. On the 8th
of August following he was admit
ted to the Federal courts and on the
1 1 th of September to the Territorial
courts. Judge Estec gave the cer
tificate of his character and stand
ing attached to his application for
admission to the Hawaiian bar.
Judge Robinson, since the insti
tution of the United States District
Court, filled the office of United
States Commissioner, the functions
of which arc those cf a committing
magistrate. From an early date in
his career in Honolulu, Mr. Robin
son has until now been the law
partner of the Hon. W. Austin
Whiting, former Justice of the
An Attack or I'liPiimonln Warded Oh.
"Some time ago my daughter
caught a severe cold. She com
plained of pains in her chest and
had a bad cough. I gave her
Chamberlain's Cough Remedy ac
cording to directions and in two
days she was well and able to go to
school. I have used this remedy
in my family for the past seven
years and have never known it to
fail," says James Frendergast, mer
chant, Annotto Hay, Jamaica, West
India Islands. The pains in the
chest indicated an approaching at
tack of pneumonia, which in this
instance was undoubtedly warded
off by Chamberlain's Cough Re
medy. It counteracts any tendency
of a cold toward pneumonia. Sold
Notice is hereby given Unit on mid
nfter 15th day of November 1901, tlio
business now known as A. M. l'otiMukin's
store, will be called and named "THIC
AMRKICAX GROCRRY," nud will be
continued ns such under the management
of I,. Hclbusli. All debts of the firm A.
M. l'otemkin will be paid by the Amer
ican Grocery and nil bills owned to the
firm A. M. l'otemkin must be paid to The
3.tf A. M. I'OTRMKIN.
AND SHEET MUSIC
PADS FOR 1!)()2
He lo pintile Com, Ltd.
CARRY A FULL AND COMPLETE
Hardware, Iron and Steel
- AGENTS FOR THE
""KEENKUTTER" BRAND OF
CANE KNIVES and HOES
Mutual Reserve Fund
OF NEW YORK.
Policy Holders' Company, who control the Company, and alone
share in the profits thereof.
FREDERICK A. BURNHAM Fkijsidhnt
Twentieth Annual Statement,
JANUARY f, 1901.
TOTAL ASSISTS H2,2fii,.io3.3f
(Not including Mortuary and Dues Resources)
TOTAL LIABILITIES $11,077,220.53
Net surplus invested and Cash Assets over all Lia
bilities, actual and contingent, December 31,
1900 $ 1,187,272.83
Income during 1900 141623,413.85
Payments to Policy Holders, including advanced
payments applied 5,014,991.0s
Total Disbursements 6.3161707.55
Excess of Income over Disbursements 8,306,706.30
Total Death Claims paid to date 45,000,000.00
TOTAL BUSINESS IN FORCE, DECEMBER 31, 1900,
YOU CANNOT FAIL when you have one of the Survivor
ship Bonus and anticipated surplus policy, of the
Mutual Reserve Fund
UNEQUALLED IN ADVANTAGES extended to their
Paints, Oils and Glass
Fertilizer, Bone Meal
The Hilo Mercantile Co., Ltd.
Hilo &&&&& Hawaii, H. T.
Territory of Hawaii.