Newspaper Page Text
j , 1
Just received, ex Lapwing, a lnrgo consignment of
Genuine German Cologne,
Prepared liy Johann Maria Farina,
Gepnofier to Jicls-Plalz Colope, GBrmany.
Hollister & Co., 109 Fort Street.
The Leading Millinery House
Swiss Edgings, Laces, Parasols,
Ijroucli Kid SlioeK mid Slipperc.
The above Stock will bo sold at very Low figurea.
HATS, HATS, HATS,
Ladies' Bazar, 88 Fort Street
Is the Leading Millinery House of Honolulu !
With MRS. E. T. SKIDMORE, the San Francisco favorite, as Manager, -we arc
sure to suit all tastes.
New Goods received by every stenmer. CHILDREN'S HATS made up to
order in all styles. Always on hand, a full line of
Laces, Embroideries, Velvets, Velveteens,
Plushes, Feathers, Flowers, Tips &c., Ladies', Misses' and Children's Underwear.
Also, Ladies', Misses' and Children's Hosiery in great variety. Just
received, a full lino of the
JEiuLesst; Eng-lisli Corsets,
in all sizes and colors, -without doubt the best assortment to be found ill
All-Wool Queensland Shawls.
MRS. J, LYONS, Proprietor.
TEMPLE OF FASHION,
Ol and 63 JTort Street.
Wo are pleased to announce the arrival of our immense large Invoice of
Dry Goods, Fancy Goods, Laces, Blon,
Clothingiand Gent's Furnishing G-oods,
and are now' offering unprecedented and unrivalled Bargains in all our departm'ti
Letting Down the Price.
Just received, 100 pieces of very fine Victoria Lawn at $2 apiece, 10 yards; a very
large assortment of new Spring stjles in Lawns, 4-4 Batiste, Sateens, plain
figured and brocaded, white Pique and a full line of Dress Goods, the latest out.
Lace Boucle, Ladies' Tricot Clotli
in all the now shades; 40 doz Ladies Lisle Thread Hose at 40 cents,
the best value ever offered.
Just received, all the latest styles in Boys and Children's Suits; Great Bargains,
Boys Blue Flancl Sailor Suits at $2.00 a Suit. Just received, direct from
Lais', Men's, Misses' and Children's Shoes,
which we ofl'cr at
New Goods, Just Received!
Shelf Hardware, Locks, Knobs, Padlocks,
A full line of Agate Ware, House Furnishing Goods, Eddys & Jewett's Refripcra.
tors, Water Fillers and Coolers, Ice Chests, White Mountain Ice Cream Freezers
new pattern; Easy ; Lawn Mowers, Door Mats, Garden and Canal Barrows, Axe
Hoe, Pick and Fork Handles, ' '
Socket and Planters' Hoes, a Superior Article,
Cut-down Muskets, Powder, Shot and Cups,
. , , , ... . T Fcilt? Wire and Naples, Manila and Sisal Rope,
The latest novelties in Lamp goods, the very Best and tecond giado Kerosene Oils,
Berry Bros. Fuinitnro Varnish. For salo nt lowtst market rales by
The Pacific Hardware Coi'y, Limited,
P.O. BOX 315.
JOS. E. WISEMAN,
General Business Agent.
Wilder's Steamship Agent,
Great Burlington Railroad Agent
Has just rcceUcd tbc newest lino of
Ladies' TJntrimmed Hats,
Ornaments & Children's Hats,
Also, a very fine Stock of
The Leading Millinery House.
& CO., Proprietors.
Honolulu, II. I.
Custom House Broker,
Munager Hawaiian Opem House,
Fire und Life Insurance Agent.
iiiTiiii)MmTnTirirwfiiifiiirijrtrririwiriwiiiiiinrriTiin i in
' r - r i i i i ' i
WEDNESDAY, JULY 21, 188G.
BIXTY-FU'TH DAY. CONTINUK1).
Tuesday, July 20tli.
The committee resumed at 1 :35
Rep. Kanl moved the first jection
be indefinitely postponed.
Rep. Hayselden said that the mo
tiou to indefinitely postpone the sec
tion was put and not carried when
the section first came up for con
sideration. Rep. Aholo said there were a
number of things in the section he
did not understand, therefore ho
moved the following as a substitute :
Section 1. That section 14 of
said Act bo and the same is hereby
amended so as to read as follows :
"Section 14. The term 'real
property' for the purposes of ttiis
Act shall be deemed to mean and in
clude all lands and town lots, with
the buildings, structures, fences,
wharves, improvements and other
things erected on or affixed to the
Rep. Castle thought the amend
ment of Rep. Aholo was getting
back toward the simplicity of the
law of 1882. He supposed that
amendments to a law should be in
the direction of something better,
and that all laws should be simple
enough to be understood by an
average intelligence. In the dis
cussion of this bill the other day
remarks were made that tho oppo
sition to it was from personal mo
tives. Discussion of that kind was
useless. The business of this house
was to put legislation on a sound
basis and make the best laws possi
ble for the government of the coun
try. He must say that, after all
the discussion that had taken place
on this bill, if it became law, in
stead of simplifying the law and
making it easier for all tax-assessors,
would give them confusion.
None of the members wished that
result. If the object was to increase
the taxes he was ready to support a
measure directly designed therefor.
It seemed to him that, after all, the
difficulty suggested by some mem
bers was moi e with icgard to
methods of assessment than the law
itself. The old law included all
land. As the Attorney-General said
the other day, the Legislature could
enact any definition it pleased. It
could pass a law making a horse
real estate, but it would be a law
and nothing else. If the in
tention was to increase taxation by
taxing various things separately, it
would increase the work of tax ap
peal boaids or country assessors, as
the case might be. The bill taxed
the houses on the land, so that land
worth 6500 and a house on it worth
$700 would be taxed separately.
They should be put together for
their fair market value under the
head of leal estate. The amend
ment of Rep. Aholo was a step in
the right direction, but if that mem
ber considered a little he would see
that it included a great deal of im
provements on the land. That was
perfectly correct, but why enumerate
when all those things were improve
ments? He did not agree altogether
with Rep. Dole's amendment. Rep.
Richardson's proposal to tax the
annual production was a good one.
In the body of this act there was
considerable that was valuable, but
he did not think they could improve
the law by those definitions of real
Rep. Dole, referring to a confu
sions of definitions mentioned the
other daj', pointed out where there
was such, between "claim to" and
"right to the possession of land"
under "roal estate," and "leasehold
and chattel interest in lands and real
estate" under "personal property."
The privilege of getting timber or fire
wood off land was a chattel interest.
Nnder the proposed law the assessor
would be at his wit's end to know
which was which, and be taxing
twice for tho same thing. The
amendment he proposed himself he
was not particular about. He had
introduced it, as Hon. J. Mott
Smith would say, in an indefinite
manner. The main thing was a
matter of nrincinlc wlmtlmr tfmv
should tax real estate separately, or
tax nil the improvements, crops, etc.,
in the judgment of the assessor. It
would bo like taxing ahorse 815,
his head $5, and legs and tail 81
each. That would increase tho re
sult on the horse to the Government,
but would not be very satisfactory
to the owner of the horse. It was
important to get a good description
of real estate, because the descrip
tion of personal propeity depended
on that, If they got a proper defi
nition of real estate it was enough to
say that all else was personal pro
perty. He was satisfied with the
piesent law as it stood.
Rep. Ilayseldcu withdrew his
amendment, adding fences, wharves,
etc. , in favor of Rep. Aholo's amend
ment. He did not think that would
make those things assessable sepa
rately, because they could assess
them all now.
Noble llishop said that in tho act
introduced in the early part of the
session thero was no amendment to
section 14, but when the select com
mitteo decided to amend it they got
an amendment up in great haste to
rush it through before tho 1st of
July. The author of that amend-
mont, tho moro ho discussed It with
other membors, was disposed to
yield points. He could not make n
return of property under that new
provision, and others had
said thoy could not do so.
It seemed to him that he old law
covered the whole ground, and thero
had been no mistakes nnido under it.
An intelligent assessor would look
at a piece of property in tho same
way ns if ho was going to buy it
everything on it, improvements,
houses, woods, etc. After taking
Into account all its advantages nucl
capabilities he would say the Innd
was worth so much. The definition
in the law as it stood was so com
plete that really there was no neces
sity for this attempt to change it
and to spend all this time upon it.
In getting at the property in this
country for taxation purposes a
great many persons were employed.
Ho thought a board of equalization
would be good. It worked well in
other countries. What thej' wantod
was something that would cover the
whole ground, which assessors and
the people would understand. Even
the amendment of Rep. Aholo was
not necessary, and he thought the
law as it stood was sufficient.
Rep. Kauhane spoke in Hawaiian
without waiting to be interpreted.
Rep. Lilikalani said the present
law was framed by a former Attorney-General,
now an Asso
ciate Justice of the Supreme
Court, and it had worked well.
He had heard it discussed in
various ways and the many
amendments offered. When they
sifted it all down they were getting
back to the law of 1882. What was
the use of their wasting time? Let
them indefinitely postpone this sec
tion, and go on with tho consider
ation of the remaining sections,
which contained something useful.
The chairman was about to put
the question of indefinite postpone
ment. Minister Dare thought they should
get back to where they stopped when
last in committee on this bill. When
the committee rose an amendment
proposed by Rep. Hayselden was be
fore the house. (The speaker was
here informed that the amendment
had been withdrawn a few moments
ago.) He was surprised it had been
withdrawn, because he thought it
exactly coveied the ground. The
next amendment was to strike out a
subsection, moved by himself. The
motion to indefinitely postpone the
section was defeated and could not
be renewed. The amendment of the
hon. member for Lahaiua should be
offered as a substitute to section
one. Unless all those amendments
were withdrawn, the substitute was
not before the committee. If the
author of the bill was satisfied with
Rep. Aholo's substitute, he would
also withdraw his amendment.
Rep. Aholo's amendment carried.
Sec. 2. That section 10
of -said act be and the same is
hereby amended so as to read as fol
lows: "Section 1G. The term 'per
sonal property' for the purposes of
this act shall be deemed to mean
and include all household furniture
and effects, jewelry, watches, goods,
chattels, credits, dues, wares and
merchandise, machinery, all ships
and vessels whether at home or
abroad, all moncyB in hand, lease
hold and chattel interest in lands
and real estate, franchises, patents,
contracts, growing crops, public
stocks and .bonds, and all domesti
cated birds and animals not herein
before specifically taxed."
.Minister Dare moved to add the
words, "and all mortgages, deeds
of trust, contracts and bonds."
Rep. Dole moved a substitute
section as follows:
Sec. 2. That section 1G of the
said Act is hereby amended to read
as follows: "Section 1G. The term
'personal property' for the purposes
of this Act shall bo deemed to mean
and include all property not covered
by the description of the term 'real
propeity' as set forth in section 14;
all cei tificates of deposit issued by
the Hawaiian Government, and all
ships and vessels, whether at home
He said if a man had a house
worth 810,000 and mortgaged it for
85,000, then according to the bill
the house and mortgage both would
be taxed, which was double taxa
tion. They should tax money
whorever it is ; tax kuleanas to thoir
owners, wherever tho roj'al patent
is. His amendment included all
property, and if the property was
not iounci it was me lauit of
tho Government or of the as
sessor. That schedule was good for
nothing, because It cud not include
everything. Why did it not say
sewing machines, shoes and hats ?
Rep. Hayselden Bnid it might bo
tho member for Lihuo was correct,
but it was a pity all the States failed
to think so. The schedules in some
of their tax laws covered 15 pages.
Mr. Dole knew thnt better than he
Rep. Dole I do not approve of it.
Rep. Haybolden lie should.
They professed to follow tho laws of
England and America, and he did
not see why they should not in this
case. Thero were lots of people who
would try to get out of paying their
taxes if thoy were not made to do so.
"Who was to determine what was
personal property? Was it the tax
assessor? Was it tho judges of the
Supreme Court? Not according to
what tho hon. member said tho
other day. Was it the tax assessors?
Not If they were as ignorant as ho
said they were. Watches and jewel
ry some people would not pay
taxes on them because there was
nothing in the law nbout them.
Credits mid dues may be taxed.
Certainly machinery should be, but
some planters claimed it was not a
fixture. It should bo put in the law
so that thero should be no misunder
standing. Two tilings ought to be
added, notes and bonds. The
hon. member for Koolauloa
agreed witli that the other day,
but lenders of monoy did not think
so. The Government lost n great
deal of monoy by dropping that out
of the piesent law. Discounters of
notes, holders of notes, got profit
out of them just as much as owners
of real estate. A man letting a
piece of land ton Chinaman for 8 125
a year was assessed eight times the
rental, while his neighbor who got
ns much money on a mortgago was
taxed nothing. Roth those kinds
of property ought to be taxed.
Natives had told him that it would
be a good deal bettter to sell their
property and get cash than to bo
taxed for it. lie favored tho adop
tion of this section with the amend
ment of tho Attorney-General.
Rep. Castle said that whero thero
was a schedule there was danger of
being coufined to it. If they had a
long schedule anything not in it was
excluded. Thnt was the only ob
jection he had to the section. There
were notes that did not represent
property, and a note was only worth
anything when it had property be
hind it. If he had a note payable
on the 1st of July, the moni'y for it
should be taxed. If the money is
spent for various things, those things
should be taxed, lie was not in
favor of the amendment proposed,
because it brought them back to the
old state of tilings before 1882. AH
mortgages would be taxed in Hono
lulu, taking away just so much from
the taxes of the outer districts.
Minister Dare gave as his lcnbons
for supporting the bill his belief in
Rep. llayselden's sincerity in intro
ducing it, and because the Opposi
tion had made no arguments against
itundweie only trying to bi tug it
into lidicule. Mr. Dole asked why
horses weie not mentioned. Because
they were included under the head
of domesticated animals. Such
aigumcnt was only killing time and
ridiculing the bill. Mr. Castle ob
jected to cicdits. Let him (the
speaker) show them what credits
were. Business was done here at
ninety days. A merchant had $25,
000 woith of business on his books.
When the assessor called he had
cash in hand $5,000, but in a few
days he collected that fc.25,000 and
remitted it to San Francisco. (Rep.
Dickey It would be taxed in the
hands of other people). Poor peo
ple do not make return of the cash
they have. Did they want to tax
the widow for the money to pay her
month's rent, and let the man who
was to get that money go free? A
banker gave a merchant a call loan
of $30,000, and all he had for the
money was a credit. Did they think
the assessor would get that money
in the merchant's hands? Not a
dollar of it. That man when he
made his statement would say he
had that money in his safe, but it
belonged to his banker and might be
called for in a day, therefore he
would not return it. That was
the very reason for taxing the
ciedit, for the only thing in sight
of the assessor was the credit
on tho banker's books. What he
had described was done' elsewhere
to the tunc of millions of dollars and
human beings were the same in
Honolulu as in other places. In
hiB opinion the taxing of credits
would add largely to tho revenue of
the Government. Why should not
franchises of telephone, street Tail
road and other companies be taxed?
Machinery was a labor-saving and a
money-making institution and should
pay taxes. So should watches and
jewelry, and there was not one item
in this schedule that was not a legi
timate object of taxation.
Rep. Dole said the conviction was
forced on him that the Attorney
General was not in the habit of list
ening to arguments in the house.
He never heard tho withdtawal of an
important amendment by his asso
ciate Mr. Hayselden. If ho was in
the habit of thinking about Cali
fornia or writing up his law papers
during discussions they could not
ueip it. lie listened quite atten
tively to his main argument and
gave him ciedit for doing the best
he could. His only reason for sup
posing the bill was that Mi. Hay
selden was honestly desirous of in
creasing the revenue that is, Mr.
Hayselden was honest, therefore he
supported tho bill, lie was not
talking on his own conviction, but
only to help his friend. A creat uiunv
of tho rematks of His Excellency
wero conceded by that side
of the house the "taxation of
jewelry, machinery and other things
but, when ho said that every item
in that schedule was propeily tax
able, he had n right to his opinion,
but it was not that of the. speaker.
Tho bill would tax the owner of a
kuleaua for his right to fish and to
get wood, and for any little credits
he might give a neighbor. lie again
argued ut length that property should
be taxed where found, and not
sought in commercial paper that only
represented propei t'. It was not
fair to say that ci edits on books rc
piesenlcd value, in tho first place
it cost a good deal to collect the
debts, and, secondly, a good many
of them are bad and cannot bo
collected at all. A deed of trust
was a deed which gave n certain
status to propoity, it was not pro
perty itself, and It was ridiculous to
tax it. He did not know how things
(Continued onjmge 2.)
Blacksmith Work ; N-gi'Sgfc Carriage Building,
Painting and 1& f Trimming,
79 & 81 liic M, - - om Base Premises,
ISuiruuccH Irom Kins: uiitl Mei-olmut Wn.
Every description of work In tho nbovo lines performed In u llrst-class manner.
Also, Horse Shoeing1 a Specialty.
EST Bell Telephone, 1G7. "TBa
CHAS. HUSTACE. G
King Street, between Tort and Alakea Streets,
HAS RECEIVED, PER AUSTRALIA,
Smoked Salmon, Smoked Hnllbut, Hnms, Bacon, Block Codfish, Kits and tins Sal.
mon Bellies, kegs Butter, Cala Cheese, kogs Pickles, kegs Fig Pork, Table Bai.
sins, Figs, Almonds, Walnuts, Bpiccd Beef, Boned Chicken, Lunch Tongues, Chip.
P.??, .' P'JfM Oysters, 8aidliic3, Sea Foam Crackers. Flour, Bran, Wheat. Oats,
Whito (astilti Soap, Granulated Sugar, Cube Sugar, Powdered Sugar, Gcrmea
Breakfast Gci m, Choice Teas, French Peas, etc. Also,
. "Good Night" and Palace BrandB Kerosene Oil.
AI1 nt Lowest market rates and Satisfaction Guaranteed. BW- P. O. Box 87Q
842J Telephone 119. '
Practical Confectioner, Fancy Pastry Cook arid Ornamentor.
RESPECTFULLY informs the Public of Honolulu and tho Islands generally
that he Intendsito furnish, as soon as tho needed nppllances nrrtvo, nil the
Different' Creams, Fruit and Water Ices
piactically known to him. Hnving made a contract with the AVoodlawn Dairy for
n eon-taut supply of their celebrated Cream, will supply his customers with more
than fifty diilcicnt kinds Fancy Creams, Tootle Fruity, Soullles and many more
too numerous to mention hero, all of which he has hid practical expeiienoc with
at the Imperial CourtB of Vienna and the Hoyal Confectionery of Bavaria. All
slcain.power-inade nrticlcs in this line aro far superior to any hand-made.
Both Telephones, No. 74.
P. S. Special arrangements nude regarding Prices for large orders, which it
will be impossible for any nne elo to compete with.
Wine and Spirit
23 Nuuanu St., Honolulu.
Sole Importers of
S. Lachman &.Co.'s California Wines,
John Exchaw's No. 1 Biandy,
J. Pellison's and lOyear.old Brandy,?
J. J. Melcher's Elephant" Gin,
II. W. SUITH CO.'S
"Mutto Dew" Wlism,
Coates & Co.'s 'Plymouth" Gin, etc.
A Whh LINK OP THE
Most Favorite Brands
Ales, Beers, Wines,
BPIIIITS, MQUKUIIS, ETC.,
constantly on hand and for salo nt the
Orders filled promptly nnd all Goods
P. 0. Box 362. Both Tel., No. 46.
rpiIE undersigned, having this day
X leased to GEORGE OAVANAGII
of Honolulu, the Honolulu Steam Launl
dry, notleo is hereby given that tho said
George Cavanagh alone is responsible
for .all debts contracted by tho said'
George Cavanagh for the said Laundry
from und after this date.
. , W. O. PARKE,
Assignee of J. F. McLaughlin.
Honolulu, Juuo 17, 1880. 00
tST Hell Telephone, 107. "WB.
Haw'nCarriosoManf'ir'no.. e fln 1(lft
-I r tt.,1 -.r.- ..-. - -- -
xj. j. iiuii oj avu,
Intcr-lsland S. N. Co.,
Haw'u Agricultural Co.,
Wilder's Steamship Co.,
O. Brewer & Co.,
Wailuku Sugar Co., '
Reciprocity Sugar Co.,
a as 'io
L. A. TnURSTON,;Stock Brokei.
38 Merchant Street. 151 ly
FIRE, FIRE 1
HAVING been obliged (on short
notice by tho above clement) to
move to some other quarters, we would
therefore notify our patrons, and all
those that wish us well, that we aro now
67 and 69 Hotel Street,
whore we shall be prepared to fill all
Groceries k Provisions,
also, in the Feed line, as
Hay and Grain. '
Orders eolicited, prompt attention and
lair prices guoranteed.
86?" Bell Telcphcno 340, Mutual Tele,
WOLFE Ac OO.
The White House,
No. 118 IVuuami Slreof,
HONOLULU, : : u,j.
Private Family. Hotel,
Tetms Reasonable. First-Olass
MRS. J. VIERRA, Proprietress.
C. K. MILLER, ' f
General Business & Purchasing Aflent-
ii irclait St., Honolulu
My moat faithful nt ten1 ion will be.
given for the
Purchase ot Merchandise
in Honolulu for the residents of the
80 1 several Islands of thi group, f ly-
" ? j
i l V