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1 JJ'iVi J JS" J'
VOL. IV. NO. 610.
HONOLULU, II. I., WEDNESDAY, DECEMBER 28, 18!)2.
PRICE 5 CENTS.
THE DAILY BULLETIN
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personal address may cause delay in at
tention. DANIEL LOGAN, Editor and Manager.
LEWERS &. COOKE,
IlUPORTERH AND DeALFRS IN LUMI1ER AND
ALL KINDS OF BUILUINQ MaTEHIALS.
Fort Street, Honolulu.
WILDER & CO.,
Dealers in Lumber, Paints, Oils, Nails,
Salt, and Building Materials
'of every kind.
Corner Fort and Queen Streets, Honolulu.
H. W. BCHMIDT & SONS,
Importers and Commission Merchants.
Fort Street, Honolulu.
H. HACKFELD & CO.,
General Commission Agents.
Corner Fort and Queen Streets, Honolulu.
G. W. MACFARLANE & CO.,
' Imforters and Commission Merchants.
Kaahumanu Street, Honolulu.
JOHN T. WATERHOUSE, .
Importer and Deler in Gjneral Mfr- '
' Queon Street, Honolulu.
JNO. S. SMITHIES,
Auctioneer and General Business Aufnt.'
Mahukona, Kohalu, Hawaii.
WENNER & CO.,
Manufacturing and Importing Jewelers.
02 Fort Street, Honolulu.
Manufacturing Jeweler and Watch
maker. Kukui Jowelry a ppeclalty. Particular
attention paid to all kinds of repairs.
'Mclnerny Block, Fort Streot,
ATLAS. ASSURANCE CO.
H. W. Schmidt & Sons,
Agents ton the Hawaiian Islands.
HONOLULU IRON WORKS,
Steam Engines, Sjjoar Mills, Boilers,
Coolfrs. Iron, Brash, and Lead
.Machinery of Every Description Made to
Ordor. Particular attention paid to Ships'
Blacksmlthlng. Job Work executed at
O. B. RIPLEY,
Complete plans and specifications for
every description of Imiiding. Contracts
drawn and careful superintendence of con
struction given when required. Call and
examine pluns. New designs. Modern
buildings. Olllce, Itoom 5, Spreckels' Block.
Mutual Tel, litis.
, W. A. WALL,
' (Lato with the Government Survey.)
P. O. Box 403, Mutual Tele. 410. Olllco
over Bishop's Bank,
W, H. STONE,
P. O, Box 17.
Relating to Internal Taxes.
Be it Enacted by the Qilceu and the Legislature of the Hawaiian
Section 1. For tlio purposes of taxation, tho 'Kingdom
shall bo and is horoby divided into four divisions, viz :
1. Tho Island of Oahu to bo called tho first division.
2. Tho Islands of Maui, Molokai,"Lanai and Kahoolawo to
bo called tho second division.
3. Tho Island of Hawaii to bo called the third division.
4. Tho Islands of Kauai and Niihau to be called tho fourth
Section 2. An annual tax of ono dollar shall bo paid by
evory male inhabitant of this Kingdom between the ages of
seventeen and sixty years unless exempted by law.
Section 3. An annual tax of two dollars for the support
of public schools shall bo paid by evory male inhabitant of
this Kingdom between the ages of twenty and sixty years un
less exempted by law.
All school taxes collected hereunder shall be paid by tho
assessors into the Public Treasury, and the amount so paid in
from each school district shall be a special deposit in tho
Treasury to the credit of such school district, to be paid out
only upon tho order of tho Board of Education. The Minis
ter of Finance shall, under no circumstances, allow these spe
cial deposits or 'any part thereof to be used for any other
purposes than to pay tho drafts which may be drawn, by the
Board of Education unless otherwise directed by law.
Section 4. An annual road tax of two dollars shall be paid
by every male inhabitant of this Kingdom between the ages
of seventeen and fifty years unless exempted by law.
Section 5. All carts and drays shall be subject to an annual
- tax of two dollars each.
Section 6. All the taxes received by virtue of Sections
four (4) and five (5) shall constitute the roa.d taxes and 'shall
be expended in the making, maintaining and repairing of the
public roads and highways in tho several road districts
wherein tho same are collected, and shall not bo expended in
any ether district. All road taxes collected hpreundor shall
be paid by the assessor into tho Public Treasury; and the
'amount so paid in from each road district shall be a special
deposit in the Treasury to tho credit of such road'district, to
be paid out only upon the order of tho Chairman of the Road
Board of such district. Tho Minister of Finance shall under
no circumstances allow these special deposits, or any part
thereof, to be used for any other purposes than to pay the
drafts which may be drawn thereon by tho Chairman of tho
respective Road Boards unless otherwise directed by law.
Section 7. All carriages and wagons drawn by one or
more horses or mules, and used for the conveyance of per
sons, shall bo subject to an annual tax of five dollars each, to
be paid by tho owners thereof.
Section 8. AH animals of tho dog kind shall be subject to
an annual tax to bo paid by tho owner thoreof of ono dollar
Any person having tho custody or possession of, or' who
shall harbor any dog, male or female, shall bo deemed tho
owner thereof under tho provisions of this Act.
Section 9. Upon tho receipt of said tax tho assessor shall
number and register tho same to tho owner, and shall also
furnish tho owner with a metallic tag with number and year
marked thoreon, which tag tho owner shall attach to the nock
of tho dog by a collar.
Section 10. It shall be unlawful for any dog to run at
largo without collar and tag as in Section 9 above' provided,
and tho Marshal and sheriffs, their several doputies, and every
constable or member of tho polico force of tho several divisions
or districts of this Kingdom, are horoby directed to seize all
dogs whoso taxes have not boon paid and who aro not wearing a
tag fcotwoon tho 16th day of December and tho 30th day of Juno
following in each year, and shall confine such dogs in suitable
ouclosuros to bo provided by tho Marshal and sheriffs for two
days, during which time thoy shall bo subject to redemption
. b' their owners, by payment of tho tax due and a penalty of
fifty cents. All dogs not so redeemed within two days shall
bo sold by tho Marshal or sheriff, as tho caso may bo, for tho
amount of tho tax and penalty duo, or as much more as can
be obtained therefor, and if not so sold shall bo immediately
killed. Of tho money so received tho amount of tho tax shall
be paid into tho Treasury as a Government realization, and
tho penalty of fifty cents shall bo retained by tho Marshal or
sheriffs to defray tho expenses of keeping and feeding.
Any person who shall use a tag not f ux-nished in accordance
with tho provisions of this Act, or who shall use tho same
tag during two consecutive yoais, or who shall counterfeit the
tag delivered by tho tax assessor, or who shall fraudulently
romovo a tag from tho nock of any dog, shall bo deemed guilty
of a misdemeanor,
Section 11. All real property within this Kingdom and
all personal property within this Kingdom, subject to tho ex
emptions and exemptions hereinafter sot forth and stated,
shall bo subject to an annual tax of ono por cent, upon tho
value of tho same.
Tho term "Real Propertj'" for the purposes of this Act
shall moan aud include all lauds and town lots and house lots
with tho buildings, structures, fences, wharves, improvements
aud other things erected on or affixed to tho same.
Tllo term " Personal Proporty " for tho purposes of this Act
shall mean and iucludo all household furniture and effects
jowolry, watches, goods, chattels, wares and merchandise,
machinory, all slrips and vessels whether at homo or abroad,
all moneys in hand, in bankers, agonts or trustees hands,
leasehold and chattel interest on land and real proporty,
franchises, patonts, contracts, growing crops, public stocks
and bonds, and all animals not herein specifically taxed.
Section 12. All foreign marine and fire insurance com
panies carrying on business in this Kingdom shall pay for
and in respect of evory one hundred dollars received by such
companies or their agontB respectively, for gross premiums,
during the year preceding tho assessment of taxes tho sum
of one dollar, and such companies shall not be caused to pay
any other taxes or duties under this Act.
Section 13. Evory agent of such insurance companies
shall within tho time proscribed by law for taxpayers to" make
returns or statements, deliver to tho Assessor of the division
in which said company Shall have its principal oflico, agency
or place of business in tho Kingdom, a return showing tho
amount of gross premiums received during tho year preced
ing, on tho first day of July of tho year of assessmont of
Section 14. Tho Minister of Finance, with tho approval
of the Cabinet, shall for each taxation division of the King
dom appoint an Assessor and Collector of Taxes, who shall be
called the " Assessor ; " and in caso of death or removal of any
Assessor, or a vacancy in that office, a new appointment shall
be made in tho same .manner.
Section 15. Any Assessor may be removed by tho sajd
Minister with the consent of a majority of the Cabinet, when
ever in his opinion such officer shall be incompetent, or cor
rupt, or shall have failed properly to perform the duties of
his office. '
Section 1G. Each Assessor shall, within fifteen days after
his appointment (and before entering upon tho duties of his
office), give to the Minister of Finance a good and sufficient
bond conditioned for the faithful and impartial discharge of
his duties according to law, in a sum not less than ten thou
sand dollars with two or more sufficient sureties, who shall
bo residents within this Kingdom, and who shall own, within
the Kingdom unencambered real estate of the valuo of not
less than ten thousand dollars, aud each Assessor shall take
and subscribe an oath before any person duly authorized to
administer oaths to bo endorsed on his bond, that ho will
faithfully, honestly and impartially perform and discharge tho
duties of his office to tho boBt of his ability. And no Assessor
shall ontor upon his duties unless his bond aud oath of office
shall have boon filed with and accepted by the Minister of
Section 17. Each assessor shall appoint, and at his
pleasure romovo, as many deputies as, in his opinion, with
the concurrence of the Ministor of Finance, may bo required
to prpporly perform tho duties of assessing and collecting the
taxes. Each deputy shall, within and for the district or divi
sion for which ho may bo appointed, have all the powers and
authority of tho assessor, except the light to appoint dopu
ties ; and may do and perform all tho duties of tho assessor,
and shall bb subject to the same penalties aud also bo sub
ject in all respects to the supervision and control of tho as
sessor who appointed him.
Each assessor shall be responsible for th'o acts of his dep
uty or doputies.
Section 18. Each assessor shall exact from each of his
deputies a bond with two or moio sufficient sureties in tho
' sum of not Iobs than two thousand dollars conditioned for tho
faithful performance of his duties. Such sureties shall bo
losidont within this Kingdom, and shall own unencumbered
real estate of tho assessed valuo of not less than ono thou
sand dollars. And oaoh of such' doputios shall take and sub
scribe an path before any parson authorized to administer
oaths, to bo endorsed on his bond, that ho will faithfully,
honoBtly and impartially perform the duties of his office to
the best of Iub ability.
It shall bo tho duty of tho Ministor of Finance aud tho
several' assessors to ascertain tho sufficiency of tho sureties,
in Section 1G and in this section provided, from time to time,
to assure themselves thoreof; and ho or thoy or oithor of
thorn shall require now sureties at any time when tho sureties
on such bonds shall, iu their opinion, become insufficient.
Section 19. Eaoh assessor shall bo responsible for tho
correct and full assessment of the taxos within his division,
and for tho collecting and accounting for tho-samo, and tho
payment thereof into tho Treasury.
Section 20. Each assessor shall rocoivo such compensa
tion as tho Legislature Bhall, from time to time, appiapriate,
Eaoh deputy shall receive such percentage of tho taxes col
lected by him, including road and school taxes, not tp.Qxcood
five por cont. as full compensation for assessing and collect
ing, aud all work done in connection therewith, us tho asses
sor, with the approval of tho Ministor of Finance may decide,
provided always, that the commissions paid for assessment
and collection shall bo a charge upon each tax separately.
Section 21. Tho several assessors shall keep offices at
such places in their respective divisions as the Ministor of
Finance shall direct for tho couvenionco of tho public busi
ness, of which public notico Bhall bo given.
Section 22. For tho purpose of equalizing assessments of
real and personal properly as far as practicable throughout
this Kingdom, tho several assessors, with tho Minister of Fi
nance as chairman, shall constitute a Board of Equalization',
which shall hold a meeting in Honolulu, between tho first of
April and tho last of Juno of each year, at-such time as may -bo
designated b' tho Minister of Finance, When such general
rules regarding assessments and valuations Bhall bo adopted,
as may bo deemed proper and equable aud not' inconsistent
with any existing law.
Section 23. For tho purpose of assisting the assessors in
arriving at a correct valuation of tho proporty within their
respective divisions, tho Minister of tho Interior is hereby di
rected to causo to bo forwarded to each assessor at the end
of each quarter an abstract of the conveyances and leases of
real estate situate in his division, which shall have boon en
tored for record at tho Registry of Conveyances during such
quarter. Ho shall also, fiom time to time, caune to bo pre-i
pared for tho iso of the several assessors detail maps, so far
as tho material available, or from time to time obtained will
allow of tho respective taxation divisions, showing all original
titles and areas, and bb far as possible all present titles. Ho
shall also furnish each assessor with a certified copy.'of the cor
poration exhibits each year, filed in the Interior Department,
for their respective divisions.
Section 24. Tho successor of any assessor shall be in
vested witlrthe same powers and duties of his predecessors,
and shall collect all taxes assessed and then unpaid, and shall
cary on any proceedings taken by his predecessor, and be
under tho same liabilities ; provided, however, as to liability
for accounting for and paying over of taxes sich liability shall
only extend to the taxes uncollected at the. time of entering
on his duties.
, Section 25. The executors and administratars or, porsonal
representatives of a deceased assessor and all other ,persons
into whoso hands any tax list, papers and documents, books
or taxes may come, shall deliver the same to the Minister of
Section 2(3. The full cash value of all real property ind
all personal proporty and of tho interest of any pereoui in real
or personal proporty, within the meaning of this Act, shall bo
ostimated at a sum which such real or personal property or
such interest therein might reasonably bo expected to bring
at a stile by public auction for cash. Provided, always, that
when any roal estate or house is leased or rented, tho sum of
eight years rental shall bo the assessmont value of such real
estate or house, unless such valuation shall be manifestly un
fair or unjust.
Section 27. The interest of every person in any property
shall bo separately assessed (except as herein, provided in
respect to shareholders in or members of companies) and every
person shall bo liable to taxation in respect of tho full valuo
of his iutorest in such property. Tho interest of any person
as tenant, lessee or occupier of any real propoity that is ox
ompt from taxation, or tho owner of which is exempt from
taxation, shall bo assessed to such person who shall be liable
to taxation in respect of tho value of such iutorest.
Section 28. Tho word "Company" when used in thiB Act
shall moan any corporation, incorporated under the laws of
this Kingdom, and foroign corporations carrying on business
in this Kingdom, or any co-partnership consisting of two or
more persons carrying on business together.
Section 29. Tho returns, statements or answers herein
required to be made shall, when made by a company being a
corporation, bo made by tho president, treasurer, secretary or
manager, or, if a co-partnership, by some member thereof.
Seci'ion 30. Tho proporty of a company-shall bo assessed
to tho company under its corporate or firm name, and tho in
dividual stockholders or members thoreof shall not bo liable
to bo assessed in icspect of their individual shares or interest
in such companies,.
Section 31. The mortgagor of any property shall in re
spect of such proporty bo liable to taxation only on the differ
ence between tho wholo valuo of tho property .mortgaged and
tho amount of money owing on tho mortgage of tho proporty.
Provided always, that tho mortgagor shall append to the
statement of tho property belonging to him and required by
this Act a statomont of tho date of tho mortgage and of tho
amount socmod thoroby, and tho names of tho respective
In lospect of tho amount of money seemed by such mort
gage, he shall pay tho tax thereon, which payment! shall bo
doomed to be a payment made by mortgagor to the' mortgagee
on account of interest, or of principal and interest, as tho case
may bo, and all money so paid by a mortgagor shall bo al
lowod for in tho account bolweon tho mortgagor and mort-
Section .32. Evory ageut for any porson temporarily or
permanently absent from this Kingdom, and ovory trustee,
treasurer, executor, administrator or guardian shall mako re
turns or a statement for tuxation, and bo ussossod separately