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You cortalnly don't want to oat If
you r.ro uot hungry. Hut you must
cat, nnil you must dlgost your fowl,
too. If not, you will bocomo weak,
p.ilo. thin, (loud food, good apixjtlto,
good digestion, tliuso aio ussuutlal.
I J. D. KENNEDY i
I CLOCKS I
7- IClcnul Line of 3
New Gut Glass ,
ST Pine Wntch nml Clock Repair- 3
ST lug Solicited.
ZZZ Satisfaction Guarnutecd. 5
5 . Pront Street, Hilo. 3
KING STREKT. AVCPC
Enterprise Lager Beeri SarsapaHlla
Mr, Itobert Voniia, of Latinreaton, Tas
mania, wiuls uit lila photograph and .i)i
" I miirerrd jjrratty from log of appetite,
inillccMfon, pains in tho Momach, weakncM,
ami licnoinnoM. Kcicml iloctnrs tried In
vain to plcino roller. A friend then induced
mo to try Ajer'n SarMi.irlll.i, for It bad done
htm much good, Tho llrnt bottle worked
wonders for me. Soon my appetite came
Inrk, my ImllgrMlnn was Hired, and I wai
strung and hearty."
On Draught, Ice Cold.
10 Cents a Glass : : :
The Finoct of
There aro many Imitation " HarsaparllUa.
110 sure jou get Ajer's.
Keep your Iwwcla In good condition by tiling
Ayer's rills. They euro conttlpation, coatod
tongue, biliousness, sick headache.
Prepared by Dr. i. C. Ajeri Co.. Lowill, Mail.. U.&A.
For Sale by HILO DRUG COMPANY;
At Moderate Prices.
HOP WARN CO.
Cor. King and Pront Streets.
Dealers in Dry Goods,
Japanese and Chinese
At moderate Prices.
MixKo and Fancy Drinks
Two Glasses for as cts.
B N'Kiton I). Camuka. Mc.k.
Wm. Hilo, Hawaii
9E Walantieiute St., near Pitman
Draught Boor IO Cents
When yon need a drink call
at the KEYSTONE, corner
, Front and Ponohawai streets.
A first class line of
j always on hand.
Impnrtiuil Tax Appeal Cno Decided
lay Supremo Court.
Honolulu, June 2. Taxable
values of their properties as returned
by the corporations of C. Brewer
& Co., Ltd., and Castle & Cooke,
Ltd., are confirmed on appeal from
the Tax Appeal Court by majority
opinions handed down yesterday
nftcruoon by the Supreme Court,
signed by Justice Perry, who wrote
them, and Chief Justice Frear. A
dissenting opinion is written by
Justice Galbraith in the Brewer
case and in the case of Castle &
Cooke. He records his dissent, uot
writing an opinion. Following, in
part, is the syllabus in the Brewer
" 'Unterpri.se, ' as used in the
third paragraph of Section 820, C
I,,, means 'the combined property
which forms the basis of an enter
"When the combined property
forming the basis of an enterprise
for profit consists in part of taxable
and in part of non-taxable property
and by reason of unity of owner
ship and unity of use and other
intangible elements the aggregate
value of all of such combined prop
erty is increased, such increment of
value in so far as it is due to the
non-taxable property is due wholly
to its unity of ownership and use
with the non-taxable and not to the
unity of ownership and use of its
own parts when, in other words,
the taxable property, considered in
dependently of the non-taxable, is
of no greater value when combined
in use as an enterprise for 'profit
than the total of its separate parts
such increment is not taxable.
"In ascertaining the aggregate
value of all the property owned by
a corporation the amount of the
debts, if any, of the corporation
should be added to the selling price
of the shares of its capital stock."
Concerning the exemption of
Hawaiian stocks and bonds, the
court holds to strict construction in
favor of the public. The syllabus
in the Castle & Cooke case touches
on another question, as follows:
"Goods purchased without and not
yet within the Territory at the date
of assessment are not taxable under
the laws of this Territory.
"The valuation of the taxable
property of the appellant fixed in
accordance with the principles de
clared 111 the case of C. Brewer &
In his dissenting opinion in the
Brewer matter Justice Galbraith
"I understand that one proposi
tion 111 particular was settled by
the decision of this court in Inter
Island Steam Navigation Co. vs
Shaw, 10 Haw. 624, namely, that
um n i 1 1 r rii !reaI antl personal property com
1I1IU Wall II Uglll LU., MU. bined and used in an enterprise for
. profit can be properly valued, as a
mwr.S OF MONKY ON KAM1LIKH.
Intorrsllnir Field For Work of
An interesting contribution to the
study of the effects of money on
families can be made by any person
of statistical inclinations who will
take the trouble to trace out for a
few generations the history of a
score or two of our very rich fam
ilies, and learn what effect the
acquirement of a big fortune by
any individual American has had
on the divorce record of that in
dividual and his descendants. It is
early yet to get results that would
prove much, because most of the
great American fortunes are pretty
new, says Harper's Weekly; but
already tendencies seem to be
showing themselves which it would
be worth while to trace back.
There arc believed to be about
4,000 millionaires in the United
States; enough to givca statistician
an ample field to work in. A for
tune suficieut to make life easy and
comfortable is probably a promoter
of domestic happiness, but still it
seems likely that rich people or
their descendeuts get more divorces
than poorer people do. In the first
place, heirs and heiresses arc more
exposed to the wiles of the design
ing than the scions of poverty,
and for that reason are somewhat
more likely to make unwise mar
riages. Again, the rich as a rule,
have more leisure than the poor,
are not so steadily and effectively
disciplined by work, are less safe
guarded by a wholesome routine
and cast about more widely and
continuously for pleasures. Satan,
as heretofore, finds mischief still for
idle hands to do, and some of the
mischeif results in divorce.
Moreover, the rich are somewhat
more used to self-indulgence and
having their own way than the
poor, nud less inclined, if they find
themselves in uncomfortable matri
monial matters, to grin and bear
them. They can meet the expense
of divorce, which is often considera
ble, can go'as far as is necessary,
and stay there as long as is neces
sary, to gain divorce on convenient
terms; and they can afford to break
up families without fear of want.
Many a wife sticks to a bad hus
band because she and her children
need his support; many a husband
puts up with an unsatisfactory wife
because he cannot aflord to try a
new one. Divorce like the appen
dicitis operation, is a luxury and
Volcano Stables & Trans. Co.
TIME TABLE OF STAGE ROUTES.
This Is the only Hue of stages making rcgular.trlps between Kau and Hilo and
taking in the Volcano or Kllauea.
On Thursday and every alternate Tuesday passengers or express leaving Hilo at
7:00 u. in. arc landed in cither Pahala or Houuapo the same evening.
Through connections with the steamers Kinati and Mauna I.oa are made lolli oil
arrival and departure.
STAGES FOR VOLCANO OF KILAUEA AND KAU .
Via Hilo Railroad and Volcano Stages :
E 5 3 N
a o n n
J. C. SERRAO,
Houses Wired and
In accordance with the rules of the Na
tional Hoard of l'ire Underwriters.
A complete stock of
Pan Motors at reduced price, fixtures
I oiuiucs, nunc, um aim weste i.uiups
; etc., always on hand.
Fan Motors . . . $15
Sowing Machino Motor 20
Power for operating them (1 a
will deliver to you
of all flavors -
Lemon, Cream, Ginger Ale,
SarsapaHlla, Pineapple, Or
ange, Strawhctry, etc., etc.
whole or unit, for taxation pur
poses, under Section 820, C. L.
and that when so valued the value
of the combined property or unit
may be much greater than the sum
of the values of the several items
forming the unit. In other words,
that the value of the whole (the
combined property) may be greater
than the sum of the values of all of
"From this proposition it follows
that by whatever sum the value of
the unit or whole enterprise exceeds
the sum of the values of its several
month I l)arts to l'iat extent intangible prop
I erty is valued for taxation under
1 Just received, new stock of Shades of! ti,js statute and to that extent
various patterns. Also Sewing Machine Sec,,0l g20 provicles for nld crentes
fittjl If tin Mnlnru I
Estimates furnished on all classes ol 'a new and distinct class of prop
Electrical Work and Contracts taken to ' erty for taxation purposes, namely,
ihstall apparatus complete. 1 intangible property, a class of prop-
' erty not included in real estate as
defined in Section 818, or personal
property as defined in Section 819.
It can make 110 material difference
so far as this proposition is con
cerned whether the increased value
results from intangible elements in
tangible property or from intangible
Justice Galbraith is "convinced
that the ends of justice would be
subserved by the affirmance of the
judgment of the Tax Appeal
Robertson & Wilder represented
the assessor in both cases, W. A.
Whiting and C. F. demons appear
ing for the Brewer and W. K.
Castle for. the Castle & Cooke
SODA WORKS e. wbry
Stone Mason and llrick Layer
is ready to take contracts for work
l in any part of the Island
a Specialty. . .
Hilo, - Hawaii ! corporation.
r. a K
n n r?
J3 a i
4 n -
a a a
p a a
. Kft r?
2:00 a r,
lv Walakea ar
Hilo K. U. Denot.
ar Mountain view lv
ar Volcano House lv
r? rt n
lv..... .Volcano House ar
nr, Pahala lv
"Connecting with Mauna Loa.
TIME TABLE OF
tJOti arrival of Mauna I.oa.
STEAMER MAUNA LOA:
Arrives Houuapo I Leaves Honuapo
Thursday April 9 Sunday April 12
Sunday April 19 Wednesday April 22
Thursday April 30 I Sunday May 3
Sunday May 10 Wednesday May 13
Thursday May 21 Sunday May 24
Sunday...... May 31 Wednesday June 3
Time Table of Volcano Stables Stage for
LAUPAHOEHOE, HONOKAA AND KAWAIHAE
An investigation into the number
and the circulation of religious
newspapers in the 'United States
ha's been made by 'the editor of the
New World, Roman Catholic
paper published in Chicago, and it
presents some interesting facts. The
Catholics have the largest number
of papers, with the largest com
bined circulation naturally be
cause they have also the largest
membership. Next'come the Me
thodists, then the Baptists, then
the Presbyterians, then the' Jews
and then the Episcopalians. But
there is only one Methodist church
paper to every 53,000 Methodists,
one to every 38,500 Catholics, one
to every 31,000 Baptists and one to
every 3100 Jews.
The circulation of most of these
papers is proportionately to church
membership less than it formerly
was. Their average circulation is
little more thah 4000 copies each.
lv Volcano Stables ar
ar Papalkou ar
ar repeckeo ar
ar Honolulu ar
ar iiouonina ar
ar waiicatuaio ar
ar Papaaloa ar
ar Laupahochoe lv
lv Laupahochoe ar
ar Ookala ar
ar Kukaiau ar
ar Paaullo ar
ar Honokaa ar
iv iionokaa ar
ar Kukulhaele ar
ar....Waituca (Katuucla) ar
ar Kawatliae lv
3 2 a
u a n
3 .a uu.
- rt o
- g ton
O uw o
When the weather is too rough for the Kinau to land at Laupahochoe Wednesday
e leaving time of stauc from Hilo Is changed to .1:0011.111. on Thursday nioriiinir. nml
the Wednesday stage from Laupahoehoe to Honokaa will be held toconuect with it.
On Mondays following the arrival of the Mauna L0.1 in Hninimin on ShiuIuvq. t!ii
leaving time of the stage for Laupahochoe from Hilo is changed to 10:00 a. in., aud
the Honokaa stage is held at Laupahoehoe to connect with it.
Aside from carrying of express matter aud passengers these stages carry U. S.
Mail, so patrons may rest assured of prompt connections. '
C. E. WRIGHT, Manager.
THE ARTISTIC TAILOR
Will produce a garment upon order that will satisfy the most
fastidious wearer of clothes. The
Latest In Spring Suitings and Trouserings
Are now arriving. Nearly all the Spring Patterns will be, found
exclusively at Lehmann's.
Call and Look at tho Goods
C LEHMANN, WAIANUENUE ST.
Uniiudu'K (Jronlni; Agriculture.
The Canadian Governmeift has
issued a census bulletin which
gives statistics as to agriculture in
Alberta, Assiuiboia aud Saskatche
wan, which united compose the
Northwest Territories. The total
area of these territories is 190,362,
117 acres. Of this area 75.99
per cent is unimproved. Field
crops, exclusively of hay, occupy
53 per cent of the improved laud,
but only a fair beginning has been
made with fruit trees and veget
ables. The area of laud in wheat,
oats, barley, rye, corn, peas, pota
toes and other field roots in 1891
was 194,773 acres,' an increase in a
decade of 333 per cent.
Subscribe for the Hilo Tkiuunk,
2.50 a year.
into WINE AND
J. S. CANARIO, Manager. ;
in cases aud bulk '
in cases and bulk
Holland Gins, Assorted
, ENGLISH ALES AND PORTER
Telkphone 90. , Front Street, Near Church.
mi iaaw 1 !imMmhz:-ir7n-iMy:iTifrtvi'ik-KT.i:i :-Hfo-wr&T.i3.M':jTJWTg v.-jt'