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A. MORGAN,
Blacksmith. Work :
Painting niul
ss
79 & 81 Kins Sli-BBt, -
ito UUUUl,
JCuli'imecM Irom Jting?
Every description of work In the nbovu
Also, Horse Shoeing; a Specialty.
ST Bell Telephone, 107. -8
(397 ly)
PliJIt yilOTlPE QDflPED
unfldi nUulAliti llKUutlii
King Street, between Port and Alakca Streets,
HAS RKOEtVED, l'ER AUSTRALIA,
Smoked Salmon, Smoked Hilibut, Hums, Uneon, niock Codfish, Kits ami tins Sal.
mon Rclllcs, kegs Utittcr, Gala Cheese, kegs Pickles kegs Pig Pork", Tabic Rai
sins, Pigs, Almonds, Walnuts, epical Beef, Honed Chicken, Lunch Tongues, Chip,
ped beef, cases Oysters, Saidlnc-, Sea Fo'im Crackers. Flour, Hran, Wheat, Oats,
White Castile Soap, Granulated Sugar, Cube Sugar, Powdered Sugar, Gcimea,
Breakfast Germ, Choice Teas Flench Peas, cle. Also,
" Good Night " and Palace Brands Keroseno Oil.
All at Lowest market rates and Satisfaction Guaranteed. C3gr P. O. Box F72:
342 Telephone 111).
NOTICE.
F. HORN
Practical Confectioner, Taney
E
ESPECTFULLY infoims the Public
mat no intends to tuinisn, as soon
Different Creams, Fruit and Water Ices
practically known to him. Having inn do a contract with the Woodlown Dairy for
a constant supply ot their celebiated Cream, -will supply his customers villi inoie
than fifty dill'cicnt kinds Fancy Creams, Tool iu Fiuily, SouiVH-s and inanj more
too numerous to mention lieie, nil ot which he lias had practical experience with
at the Imperial Courts of Vienna and the Roynl Ccnfeitionery of fiavaiin. AH
steam.powcr-made articles in this line aic far superior to any hand-made.
Yours lcspectfully.
Proprietor Pioneer Steam Candy Factory and Ornamental Confectioner.
FACTORY AND STORK No. 71 Hotel street, between Fort and Nuiiimu Sis.
Both Telephones, No. 74.
P. S. Special arrangement's made regarding Prices for large ordeis, which it
will be impossible for any mie else to compete with.
Corporation Stocks
FOE SALE.
l'AIt
VALUE.
Haw'n Carriage Manf'g Co.. a 00 100
E. O. Hall & Son, ( 75 100
Inter-Island S. N.'Co., 100 100
Bell Telephone, 'M 10
llaw'n Agricultural Co., (TilCO 100
AVilder's Steamship Co., 100 100
O. Brewer & Co., 1C0 100
Woodlawn Dairy, SO 100
YVailuku Sugar Co., 00 100
Waimannlo, 155 100
Star Mill, 4-J.ri r00
Reciprocity Sugar Co., 60 100
L. A. THURSTON.'.Stoek llrokei.
33 Merchant Street. 151 ly
FIRE, MIT
HAVING been obliged (on short
notice by tho above element) to
move to somu other quartets, we would
therefore notify our patrons, and nil
those that wisli us well, that weaic now
at the
67 and 69 Hotel Street,
where wc shall lie picpand to fill all
orders for
&
alio, in the Feed line, as
Hay and Grain.
Orders solicited, prompt attention and
lair prices guaranteed.
a- Bell Telcphrno !M!), Mutual Tele
phouc 194.
WOUEiTE -Sc CO.
i!07
The White House,
Xo. lis Xmuuni Hired,
HONOLULU, : : H. I.
Private Family Hotel,
Terms Reasonable. FhhtClass
Accommodation?.
MRS. J. VIERRA, Proprietress.
:nniy
C. K. MILLER,
General Business & Purchasing fluent.
Jly most faithlm atten'ion will bo
given for tho
Purchase ot Merchandise
in Honolulu for the residents of the
ill) J several Islands of thl h group. ly
Carriage Building,
Trimming,
- Old Rose Premises.
unci JIcrlmit Sw.
Hues peiformcd In n first-class manner.
EST Bell Telephone, 107. -a
9
Pastry Cook and Ornamentor.
of Honolulu an the Islands geneially
as me nerdeel appliances aime, nil tuu
mm
Wine and Spirit
MEK,CHAJTS
23 Nuuanu St., Honolulu.
Sole Importers of
S. Lachman & Co.'s California Wines,
John Exchaw'a No. 1 Brandy,
J. Pellison's t and lO.ycar-old Brandy,
J. J. Mclchcr's " Elephant" Gin,
II. W. SMITH & CO.'S
"TMstle Dew" Wttey,
Coates & Co.'s 'Plymouth" Gin, etc.
A FULL LINK OI' THK
Most Favorite Brands
OF-
Ales, Beers, Wines,,
BI'IIIITS, LIQUKUHS, ETC.,
constantly on hand and for sale at the
Oidcra filled promptly and all Goods
guaranteed,
P. 0. Box 3G2. Both Tel., No. 46.
200
NOTICE.
rpiIE undersigned, having UiIh dav
X leased to GEORGE OAVANAGH,
of Honolulu, tho Honolulu Bteam Lnun.
dry, notice is hereby Riven that tlio said
George Cavaiingh nlonu is icsponsililo
for all dobt8 enntracted by tho said
George Ouvanagh for tho sold Laundry
from and after this dote.
W. 0. PAItKE,
Assignee of J. F. McLaughlin.
Honolulu, Juno 17,1880. CO
FEEETMPEA CI
"Ju gnUi) .tfUiu
THURSDAY, JULY 15, 1886.
THE LEGISLATURE.
SIXTY-SECOND UAV. CONTINUED.
T liuitsDAY, July lfith.
ATTKUNOON SESSION.
The house resumed at 1 :-10, and,
on motion of Hep. Knni, proceeded
to the order of the day.
Third reading of nn net to amend
an act of 1878, regulating the prac
tice of law in the Police and District
Courts.
Rep. Keau moved tho bill pass,
which carried.
Third reading of a joint resolu
tion to provide for the relief of the
Board of Genenlogy.
Minister Dare asked if tho special
order of the day was not consider
ation of the tax bill in committee of
the whole. They had just allowed
a bill to pass by special favor, and
lie asked if the house was not on the
eve of going into committee.
Hep. Brown raised the point of
order that yesterday the resolution
only passed to engrossment, no time
being set for third reading, and it
could only be taken from the foot of
the order 03' a two-thirds vote.
Another point was Hint the tax bill
was the special order of the day for
to-day and must take precedence.
Rep. Kau.ltikou contended that the
third reading of the resolution came
up under the head of "unfinished
business."
Minister. Dare said that was
finished business, as no time was ap
pointed for third reading.
Rep. Thurston quoted the Presi
dent's ruling of the other day, to
show that even unfinished business
had to give way to a motion for the
order of the day.
The President stated that he had
called the third reading of the reso
lution, under the misapprehension
that the motion for third reading
yesterday afternoon passed. As he
found that was not the case, he
ruled that the matter could only be
taken up ttuder suspension of the
rules.
Rep. Kaulukou moved the rules
be suspended.
Minister Dare quoted a rule re
quiring bills to be read each time on
a different day, except by unani
mous consent of the house.
The President sustaining Ihe
point, Rep. Kaulukou withdrew his
motion.
Rep. Castle moved that the re
port of committee on the tax bill,
and all the bills on that subject, be
considered by the committee of the
whole, along with the main tax bill.
Carried.
The house went into committeo of
the whole on the tax bill, Rep. Kekoa
in the chair.
On motion of Minister Dare, the
bill was ordered to be considered
section by section.
Hep. Castle moved that the first
section be indefinitely postponed.
The present tax law he regarded as
one of the best in existence, lie did
not think anything more precise and
comprehensive for defining real es
tate i could be devised than section
11 of the law of 1882 proposed to
be amended by the section under re
view. The judges of the Supreme
Court and members of tax appeal
boards would decide that under the
present law every species of real
estate was taxable, lie did not see
that under the proposed amendment
land was taxable at all. It said that
the title to land, various kinds of
property on land, securities on land,
and improvements on land, were
real estate; but land itself is not
declared to real estate. It proposes
to include trees, vines, etc, as real
estate. "Well, they were real estate '
to-day. Everyone knew that im
provements on land increased its
taxable value, and to make both the
land and improvements real estate
produced complexity. There was a
general principle in the making of
laws which they ought to observe,
particularly with regard to tax laws,
and that was that simple laws would
be much more easily understood
than complex' laws. Having been
tax assessor in Honolulu for some
years he thought he was as compe
tent to speak on the matter as any
person engaged in assessing now.
The proposed amendment he held
would increase- the complexity and
promote dissatisfaction and litiga
tion. If the intention was to in
crease taxation and if the Gov
ernment was to be conducted in
the futuro as it had been in tho
past more revenue would have to
be raised then let a proper tax bill
be brought before the house and bo
considered fairly and squarely.
( Rep. Thurston understood the
motion of the previous speaker was
not for the purpose of killing the
bill, but if jt was to pass in its pre.
sent shape they would have to
change the title and make it "an act
to confuse the tax laws." In ties
criliiiig real estate it said, "posses
sion oi, ciann to, ownership of, or
right to the possession of land,
whether covered by water or not so
covered," Then "in section 1(1, as
proposed to bo amendod, it said,
"leasehold and chattel interest in
lands and real estate" is personal
property, Ho would like to ask
tax assessors, of whom there were
many in the house, when they went
out and found a leasehold, whether
they would tax it as real cstato or
personal property, It said con
tracts were personal property, while
contracts whereby lands arc pledged
were real estate. It said that mort
gages and bonds were real estate.
This was a perversion of language,
to say that mortgages and bonds for
tho payment of monoy were real es
tate. Tho debt was tho principal
thing, and the mortgage followed the
debt, 'llns proposed that if no
held n mortgage on real estate he
might be taxed for it, nitd the mort
gagor, who had possession of the
land, was to be taxed for that too.
He cited other anomalies that thu
bill in his judgment contained.
Minister Dare presumed the As
sembly would agree with him that
all nations, as they increased in
population and wealth, had the cost
of government increased. To adopt,
measures for increasing the value of
land was the policy of good govern
ment. If the land was impiovcd by the
appropriations of Governments was
only reasonable to suppose that it
must be taxed on its enhanced value.
There might not be trees and
orchards in this kingdom now which
arc worth while taxing, but orchards
and vineyards would 'conic in time
and would have to be taxed. Tho
owner of the land should bo taxed
for his interest, and the mortgagee
for his interest. Under the head of
personal taxes in the proposed
amendment only a few new terms
were introduced. About all it added
to the old law were jewelry, watches
and machinery. Taxes were every
where and constantly being levied
on property which was changing
hands. If the land was measured
off in regular squares as in the
United States, then the land alone
might be taxed.
Rep. Thurston Suppose three
men are claiming land ; are you going
to tax all of them?
Minister Dare Yes.
Rep.. Thurston Then I do not
wonder the Government wants to
pass this bill.
Minister Dare The gentleman
asked a silly question, and I an
swered in a silly manner. This would
tax the person in possession of the
land.
Noble Bishop That is in the law.
Minister Dare said they were not
talking on the old law, but on this
bill. The possession of land was a
good basis for resting the assessment
on. A claim to land was sometimes
good and sometimes bad. (The
speaker here took his scat, saying
gentlemen should pay as much at
tention to his argument as he had
paid to theirs Mcssis. Dole, Castle
and Thurston protested that they
were hearing every word, but Mr.
Dare said noises came from across
the fioor like those produced by
negro minstrels. He was not used
to that kind of legislation and would
sit back and look on.)
Rep. Kauhane commented on the
clause of the section, taxing all
fruit trees, ornamental trees, nut
bearing trees and vines. They knew
that Hawaiians did not take enough
interest in planting trees, and they
should like them to take more in
terest in such things. If this bill
passed he was afraid it would dis
courage Hawaiians from making im
provement in that respect. In as
sessing land he had always consider
ed that which had valuable trees as
being ratable higher than land with
out trees. Therefore, without being
specially marked for taxation, those
improvements had been taxed and
were taxed now.
Noble Cleghorn supported the
motion for indefinite postponement
of the first section. He believed in
having all tax laws as simple as
possible, and he believed this hill
was making taxation more compli
cated than there was any necessity
for. He could not understand why
deeds of trust, mortgages, etc.,
were called real estate, and he quite
agreed with the remarks of the last
speaker about trees. They wanted
to encourage the natives in planting
trees of all kinds. . Thc3r must give
the tax assessors credit for having a
little judgment, and he thought they
would be able to judge between a
poorpiecc of land and a piece that
was cultivated. There were many
poor pieces on tho islands now that
were worth very little: he hope be
fore long to see them covered with
vineyards; but if they were going
to pick out thoso things for taxation
they would defer that consummation,
another thing was that te taxes
now were very reasonable, and tho
idea was to make the law as simple
us possible, but to bo severe on peo
ple who triod to evade their taxes.
He believed in taxing all kinds of
property wherever it was found.
Let the owner of it he taxed.
Minister Dare You cannot always
find tio owner.
Noble Cleghorn said they could
find out, and quoted the present law
where it makes all real estate tax
able, t tliree-cjunrtprs of one per
cent upon tho valuo of the same.
Personal property was taxed at tho
same rate, and was defined "to
mean and include all household
furniture and effects, goods, chat
tels, wares and merchandise, all
ships and vessels whether, at home
or abroad, all moneys in hand, lease
hold and chattel interests in lands
and real estate, growing crops, pub
lic stocks and bonds, and nil domes
ticated birds and animals not herein
before specifically taxed.", He
noticed, however, that there wore
some good features in other parts of
this bill.'
Rep. nayselden said tho section
before the house was substituted by
tho select committes for one in the
original bill. The committeo did
pot think tho bill was perleot, but
left it for the house to amend as
they thought proper, The state-
ments put forth about trees and
vines were only to influence mem
bers against the bill, because all
those things were in the old law.
Section 1-1 of tho present law said,
"The term 'real piopcrty' for tho
puposcs of this act shall be deemed
tot mean ami to include all lands
and town lots, with tho buildings,
structures, improvements and other
tilings erected on or nlllxcd to the
same." That included trees of
course, but it did not include mort
gages. And that was what the
lion, lawyers who had spoken against
it did not want. The assessment of
mortgages was a benefit to the poor,
that is, not on the borrower, but on
the lender of money. The present
law did not tax the mortgages. The
amendment proposed to tax tho
lender and not the borrower. When
the present law taxed the mortgages
it stipulated that the" borrower and
not the lender should pay the taxes.
The amendment proposed that the
borrower should not do that nuy
longer. If, for instance, a man had
property on which he proposed to
borrow' SfiOO, he borrowed it from
Mr. Castle, and Mr. Castle would
have to pay the taxes, and this bill
put it out of tlie'powcr of the lender
that the borrowerlshould have to pay
the taxes. lie thought the b
could be amended so as to cover the
objectionable points brought up. He
did not propose to hold out for the
bill as it stood, but would move an
amendment to add to subdivision
one, as lotlows, "provided that a
chiiii to land shall only be issued
whenever such claim is madetu land
upon which no taxes arc assessed to
any person in possession thereof."
He also moved to strike out 'the
woids "all fruit trees, nut bearing
trees, ornamental trees and vines."
Rep. Brown was not in favor of
the section or the amendments. This
was evidently a Government
measure, lie thought it would be
impossible to lnnke a clearer de
finition of real estate than that in
the act of 1882. This bill endea
voied to make personal property
real estate for the purposes of
taxation.
Rep. Richardson considered this
was one ol the most inipoitaut bills
that had been introduced. It was
very dillicult to understand the sec
tion about nioi tgages. Although
not a lawyer yet he had done busi
ness, and lie wanted to know if tliuy
could legislate that a piece of paper
was real estate.
Rep. Ilayseldcu said they could
just as they could make machinery.
Mortgages were real estate under
the present law.
Rep. Richardson said their tax
assessors were men of average in
telligence and he knew that they
had great difficulty in understand
ing what mortgages on real estate
were. A foreigner might under
stand it, but a native would have
great ditllculty in doing so. If they
wanted to tax mortgages the sim
plest way to get at it would be to
iuclude mortgages in personal pro
perty, which would be more easily
understood.
Minister Dare said lie contemp
lated an amendment that sub-section
15 be stricken out from under real
estate and put under personal pro
perty. Rep, Richardson said under the
old law mortgages were personal
property. Mr. Ilayseldcu had said
that this was to tax the lender, but
a man lending money would add
three-quarters of one percent to
cover the taxes. He then gave his
experience as a tax assessor to show
the difficulty of getting at the tax
able propci ty, estates in one place
being rated much below or above
those of equal value in other places,
and added that he thought a board
of equalization on the different
islands would servo a good purpose.
Rep. Iln3'seldcn also gave his ex
perience, saying that he had taken
down the names of one hundred of
our richest men and noted the total
value of their personal property.
In 1882 it was ' between seven and
eight million dollars, and in 1883
about two millions, a loss to the
Government of $10,000 in taxes, in
the district of Honolulu only. The
total valuo of personal property in
1882 in all the islands was 8 18, .021,
07n, and in 1883, 818,211,050, n
difference of $!110,01l!. In 1882
tho total export of sugar was 111,
177,938 pounds, and in 1885, 171,
!550,.1M pounds, which shows tiioro
than fifty per cent increase, and yet
peihonal property has decreied.
Rep. Richardson did not think
the difficulty about tho sugar would
be diminished by thu hill. The
trouble was 'that tho assessment was
made on the first of July. If It was
changed to the first of January they
would get hold of more sugar. Tho
assessor wont round nt the worst
time, whon the young cane was
planted and all the sugar had gone
out of the country.
, Minister Daro asked If it would
not be practicable to make a law rc
guiring tho owner of a sugar mill
to make- a return of its total out
put. Rep. Richardson said that was
what thoy wanted, but there was a
clauso in tho treaty against an ex
poit duty on biigur, and ho had
heard that the late Chief Justice
Harris gave the opinion that a local
tax on sugar 'would bo n violation of
the provisions of tho troaty with
America. If it could bo done tho
proper thing was to tax tho sugar
and not .the growing cane,
Continued onpago 2.)
H. E. ElcflftlTYRE & BRO.,
IMPORTERS AND DEALERS IN
Groceries, Provisions and Feed,
EAST CORNER FORT AND KING STitl ETS.
New Goods received by every Packet from the Ki..-,tciu Stairs and iEurop
Fiesh Calltornln Piodueehy excry Steamer. All Older faithfully attended to.
and Good? delivered to nuy port or tho city fric of charge. Island orders roll,
cited. Satisfaction guaranteed. Post Office Box 14G. Telephone No. Oi. 1C8 ly
P. O. Box i!U7.
LEWIS & CO., GROCERS,
1X1 Xort tttrcet,
Importers & Dealers in Staple & Fancy Groceries.
New GooiH continually on tho way. Just received ICegs Saner Km' Uogs Hol
land Herring, kegs Tripe, kegs Gonnnii Pieklci", kegs M!xe. Pickles, kits
Salmon Bullies, kite Mackerel, kegs Family Pork, kegs Co-nert Beef. For
lircuklaki- White Oate, Geiiuca; Hreakfast Gem and Slucded Maize. Also, a
tine lot of Now Zealand nml Portland Peachblow Potatoes always on hind.
Tho veiy hul of ISLAND BUTTER, plenty for eveiybody.
280J
PriccN low mid Satisfaction 4niiiiiaiitoHl.
GEO. EMELHARDT,
(Formcily Willi S.nnuel Nolt
Xinpoi-toi imtl Dealer iu
STOVES, CG-aATOE'LBES,
CROCKERY, GLASSWARE, HOUSE FURNISHING HARDWARE,
AGATE IRON AND TINWARE.
Agent HalFs Safe and Lock Company.
Beaver Block, - Fort Street.
EST Stoic formerly occupie 1 by S. NoTt, opt ositc Sprcckels & Co.'s Bank "TSS
l'C
JUST RECEIVED,
A Large and Elegant Stock of Misses and Children's Spring Heel Shoes of all
mzci. Alt-o, a Splendid Stock of
Gents' and Boys' Boots and Shoes.
77 3F3E.AJXIg O-EJIMTZ.
lJb J uU JJliHj JLiATj
OiVXl?J3EILllL,'S BLOCK,
Corner of Fort & Merchant Streets,
Has just opened out a large and carefully selected stock of
Gent's Fine Furnishing Goods,
Cuslom.jrndo Clothing, and Hats and Caps
In all tin Latest Styles anil Patterns.
EST Particular attention is called to nn elegant line of Gent's Neckwoir.
28 tf
J01 ITT
Granite, Iron and Tin Ware !
Chandeliers, Lamps and Lanterns,
WATER PIPE and RUBBER HOSE,
House Keeping Goods,
PLUMBING, TIM, COPPER AND
993
SHEET IRON WORK.
wrtiinByffrranBm
TO BUTCHERS, GRAZIER&
rfVtylwflvi T. W. RAWLINtl,
boap Mnnufnoturor,
Tho highest Cash valuo for
tltyot THov.
any quail.
Honolulu Honp WorltN, JLclco
licll Telephone 29. P. O. Box 4.
Tulcphono 240
5 MAUVV-UAUMI
LAMPS,
. Ho. 8" Kauuiiai Street.
gwy"Tfil3gPBl
NOTICE.
THE nudcrnigncd hereby gives notice
that ho bus purchased from Mr.
W. W. Wright nil of tho said W. W.
"Wright's iniercbt in tho firm of WhlU
mail & Wright, and no receipts or obli.
gallons on behalf of tho tald firm will,
irom thib date, bo valid except signed
by H. M. WHITMAN.
Honolulu, Juuq 88, 1680.
09
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