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in reBpoot of oach property or trustawhich ho represents, and
shall bo ohargablo with tho tax payable in respect thereof in
tho -saino niannor as if such property woro Iub own, and shall
bo asBOBSod respectively iu his name aa roproBoutativo of tho
proporty or trust ho represents, and such assosBmont shall bo
kept separate and apart from his individual assossmout.
Section 33. Every ngont, as in section 32 spocifled and
ovory trustee, treaBuror, executor, administrator or guardian
shall for (ho purposoB of thiB Act bo doomed agent and shall
bo anBwerablo for tho performance of all such acta, matters
or things aa aro required to bo done by virtue of thiB Act, in
roBpoct to tho assessment of tho proporty ho represents and
tho payment of taxes thoreon ; and shall bo undor aud sub
ject to tho like penalty or liability for any neglect, rofusal or
default as any other person, aud shall bo authorized to re
cover from any othor person in whoso behalf ho is compollod
to pay any tax, tho amount so paid by Kim or to retain out
of any money which shall como to him in his representative
character bo much, from time to time, as shall bo sufficient
to pay bucIi tax and shall bo indomnifiod for all payments
which he shall make in furtherance of this Act.
Section 34. It shall bo tho duty of each assessor to
gather and tabulato under appropriate hoadB in proper books
all information necessary or proper for tho ascertaining of
values of property in thoir respective divisions ; such infor
mation and all maps and records obtained or received by Buch
assessor shall bo public rocords, and in case of his death, re
moval or resignation shall immediately pass to the caro and
custody of his successor ; such information, maps and rocords
connected with tho assossmout and collection of taxes shall
during all business hours bo open to tho inspection of tho
public.
Section 35. It shall bo the duty of tho assessor of each
division or of his deputies to give public notice by written or
printed advertisement or posters to tho taxpayers of each
district in his division, fixing a time and place during tho
month of July of oach year at which such tax payers shall
. ender to such assessor or hia deputies a statement, list ot
return of all property real or personal belonging to them or '
of which they had possession or control on tho first day of
July of that year and of all animals subject to taxation in
their possession on that day and of all persons in their em
ploy on that day.
Section 36. The Minister of Finance shall furnish to the
assessors all necessary books, blanks, blank receipts and dog
tags.
Section 37. The taxable property of parties or persons
unknown and of non-residentB for whom no return, statement
or list is made, and all property of which the party or per
sons liable to taxation therefor is unknown or is non-resident
Bhall be assessed from the best information to be obtained to
"Unknown Owner" or "Non-resident" and may be levied
upon for all unpaid taxes.
Section 38. Each assessor shall at any time add to his
assessment or tax list any person or property omitted, notice
whereof shall be given to tho owner, if known within ten
days after such addition ; and any such notice sent, addressed
to him at the place in which he resides and sent by mail,
postage prepaid, shall be a sufficient notice.
. Section 39. The assessors shall, on or before the first day
. of September in each year, send written notices by deposit
ing the same in the Post Office, postage prepaid, addressed
to the last known place of residence, to those owners of real .
proporty within their respective divisions who are non-residents
of such divisions, but residing within the Kingdom, and
who have made returns to the assessor according to law, and
who are by this Act required to make returns to the Tax As
sessor for taxation, and said notices shall describe the pro
perty assessed to the owners and state tho proposed assess
ment thereof. Provided that no such notice shall be required
to be given unless the assessor has raised the valuation of
said property, or shall have refused to allow any claim for
exemption made by such owner.
Section 40. Property shall be assessed between the first
day of July and the thirty-first day of July, both days inclu
sive, each year, and with reference to the quantity and value
on the first day of July in the year for which tho proporty is
required to be assessed. Each resident and oach person lia
ble to pay taxes and every owner or possessor of any property,
real or personal, whether entitled to exemption or not, shall
in the month of July of each year and on or before the 31st
day of July in his division annually give in to the assessor a
taxation return, statement or list as set forth in following
Section 41 duly signed and sworn to as true and correct to
the best of his knowledge, information and belief before any
person authorized to administer oaths, such oath to bo with
out fee or reward, and If ho shall refuse or neglect so to do,
or shall decline to take oath as to the accuracy of suoh re
turn, statement or list, tho assessor may make such assess
ment according to the best information within his reach, and
the same shall be binding and conclusive upon all parties and
shall not be Bubject to appeal.
Section 41. All such returns, statements or lists for
taxation shall be in writing or printing, signed and sworn to
by tho person making tho sarao, and shall set forth in detail
all proporty and kinds of property liable to taxation and a
description thereof and value of the same as of the first day
of July of that year and ako :
1. Tho description, situation and value of tho real and
personal property belonging to such person including moneys
deposited with trustees, agents or othor persons of every
kind and from every Bourco, or of which such person had
the possession, custody or control on the first day of July
then being or immediately preceding.
2. All mortgagors, incumbrances and charges secured
thoreon respectively with the names and residences of the
person to whom mortgages, incumbrances or charges aro
owing.
8. All animals and othor proporty subject to taxation
which woro in tho possession, custody or control of tho
person making tho roturu on tho said first day of July.
4. Tho namoB and nationalities of all persons subject to
taxation in tho employ of such person on tho said first day
of July.
Section 42. For tho purpose of property assessing aud
listing proporty for taxation tho assessors shall each have
tho right aud power :
To inspect aud oxamino tho records of all public officos
without charge. To ontor after making known his intention
to tho owner or occupant thoroof, and examine so far as is
necessary to ascertain their valuo, all buildings, promises or
proporty whatsoever, oxcopt dwelling houses not exempt
from taxation. To oxamino undor oath any person or persons
whom ho may supposo to have a knowlodgo of any proporty
liable to taxation, or iu whoao hands money or proporty may
bo on deposit.
Section 43. For tho purpose of taxation and for tho per
formance of their duties oach Assessor and oach Deputy
Assessor shall have powor to adminiator all nocoBsary oatliB
or affirmations in tho discharge of their duties undor this
Act.
Section 44. Each Assessor and each Deputy Assessor
shall- make a full, true and complete assessment of all persons
aud proporty in hia district and division liable to taxation
and make a list of tho same with names of persons in hiB
division assessed, their personal taxes and proporty and tho
taxes assessed. Tho porsonal proporty may bo in gross and
tho roal property in parcels and lots, with a description as
far as practicable. In oach year on or before the 30th day
of September, each Assessor and oach Deputy Assessor, each
for his own proper district, shall mnke two copies of thoir
assessment or tax lists and such supplemental Hat aa may bo
necessary, duly dated, signed and sworn to by themselves
officially, one of which copies Bhall bo filed with the Assos
ssor of tho division, and such copies with supplemental lists
shall be the list iu accordance with which taxes shall bo
collected. They shall make such additions and supplemental
list as may be necessary for omitted property or taxes or for
correcting the original assessment. They shall correct such
copies or lists in accordance with the decision of any Appeal
Board or proper authority. The assessors of tho second,
third and fourth divisions shall cause to be made, and filed
with tho Minister of Finance an abstract of the Assossmout
Book or List of each District in their respective divisions. This
abstract shall clearly and distinctly set forth the footings of
each page in the respective Assessment Books or Lists aa
well as the totals of the whole assessment.
Section 45. It shall be the duty of each Assessor or his
Deputy to attend on all days except Sundays between the
30th day of September, and the 1st day of November of each
year at some convenient place in his, division or district
between the hours of nine o'clock in the forenoon and 4
o'clock in the afternoon with his assessment or tax list,
which shall during such times be open for the inspectiou of
all persons liable to taxation in the division without fee or "
reward. Written or printed notice of such places shall be
given by posting in at least eight conspicuous places in his
division or district of the time and places at which such tax
Msts will be open for inspection.
Section 46. Any person whose name may appear on such
tax list and who shall have made his return to the assessor
as hereinbefore provided, and, if entitled to exemption, "shall
have claim such exemption and who may deem himself
aggrieved by any excess made by the assessor in the valua
tion of the property as returned or in the amount and charac
ter thereof, or whereby the amount payable by such person
is increased beyond the amount which would be payable by
him according to such return, or whose claim for exemption
Bhall not have been allowed, may appeal from such -assessment
on lodging with the assessor on or before the 15th day
of November a notice thereof in writing stating the grounds
'of his objection to the assessment or to any part Jhereof. and
depositing therewith tho costs of such appeal.
Section 47. "Where tho exemption or reduction claimed
from the tax list shall amount to two dollars and under,
twenty-fivo cents costs; over two dollars and up to five
dollars, fifty cents costs; over- five dollars and up to ton
dollars, ono dollar costs; and so on for every additional five
dollars or part of five dollars tax, fifty centB additional costs
shall bo paid.
Section 48. On receiving the amount of costs and tho
statement of appeal tho assessor shall grant to the person ap
pealing a certificate in substance in tho form following :
This ia to certify that of this District '
is assessed for tho year as follows :
Proporty Tax Valuo Real, Valuo
Porsonal Amount of Dog Tax ...'.. .Poll,
School and Road Tax Total That
disputes. . . .- and that I have received on deposit tho
sum of dollars for tho costs of this appeal
Dated Assessor (or Deputy Assessor).
Section 49. Tho several Circuit Judges of the Second,
Third, Fourth and Fifth Judicial Circuits and for tho Island
of Oahu, tho Police Justice of Honolulu together with two
disinterested persons to bo appointed by tho Minister of Fi
nance for oach taxation division, shall constitute a Court of
Appeal to hear and determine all appeals and objections duly
taken undor this Act in thoir several circuits or in tho Island
of Oahu, provided, that no assessor or his deputy shall bo.
appointod to sit or act as member of such Court of Appeal.
Section 50. Tho respective Circuit Judges and Police
Justice, as tho case may bo, shall prosido at tho meetings of
the Courts.
Section 61. To constitute a Court it shall bo necessary
that the President and ono other member shall be present.
Tho decision of tho Court or of a mrijority of its members
shall bo final and conclusive, and a copy thoroof bo givou to
tho assessor and also to tho appellant.
Section 52. Tho assessor shall alter or amend tho taxa
tion list and copy in conformity with the docision of tho '
Court
Section 53. Every such Court shall in respect to tho sum
moning and examination of wituoasea and tho production of
papor and documents and tho punishment for contempts and
carrying on tho buainoss of tho Court have all powers and
authorities of a Circuit Judge at Chambors.
Section 54. Tho said Courts shall hold sittings in oach
taxation division botwoon tho 15th day of November and tho
10th day of December in each year and at such times and
places aa tho prosidents thoroof shall appoint, and such
Courts may adjourn from time to timo as may bo necessary.
Section 55. The members of tho said Courts shall rocoivo
and bo paid out of tho publio Treasury compouaation for thoir
Borvicos at a rate not oxcoeding five dollars por day for oach
day's actual attendance, and thoir actual travolling expenses.
Section 56. In tho ovont of an appeal or objection being
sustained in whole tho costs deposited Bhall bo roturned to
tho appellant ; but if tho appeal or objection Bhall bo sus
taincd in part only, then a part of tho costB paid proportion
ate to tho amount for which appollaut obtained judgment
Bhall bo returned to him.
Section 57. Each assossor shall in his division collect all
taxos according to tho assessment or tax lists or books and
supplemental lists or books. Efe shall duly and accurately
account to tho Miniater of Finance for an honest, impartial
and proper assessment, for tho collection and tho amount of
taxes according to tho assessment and" tax lists and supple
mental lists, and shall be liable and roaponaiblo for tho full
amount of such taxes, unless he shall under oath accouut for
the same to tho full satisfaction of tho Minister of Finance.
He shall pay over to the Minister of Finance all taxes col
lected at bucIi fixed times, or from time to time as the Minis
tor of Finance shall direct.
Section 58. All personal taxos shall bo duo and payable
on and after the first day of July in oach year. All other
taxes Bhall bo due and payable on and after the first day of
November in each year.
Section 59. As to all taxes, excepting personal, each as
sessor or his deputy shall give public notice by advertisement
in one weekly newspaper of the Kingdom or by posting the
same in at least eight conspicuous places in each district no
tifying the tax payers to pay him their annual taxes, at such
place or places in the district, and at such time or times dur
ing the month of October, November and December, not be
ing later than the 15th clay of December, as such notice may
appoint ; and it shall be the duty of such assessor and his
deputies to attend at the times and plaqoa specified for the
purpose of receiving such taxes. And each taxpayer shall
pay taxes due by him to the assessor or his deputies on or
before the 15th day of December, and no further notification
or demand shall be required or necessary.
Ab to personal and dog taxes no notice need be published
and no demand, for payment shall be necessary or required
except as hereinafter set forth. ;
If any personal taxes due shall remain unpaid after the 5th
day of July and if any other taxes due shall remain unpaid
after the 15th day of December in each year, ten per cent, of
such taxes shall be added to the amount of such taxes at -said
dates by the assessor and shall be collected as part of
such taxes.
Section 60. The successor or successors of any assessor
shall have the same powers and authority of his predecessor
and shall have authority to at any time collect taxes due and
unpaid and use the powers, means and remedies to enforce
the- collection thereof, though after the expiration of the year
of assessment.
Section 61. During the month of January in each year
each assessor shall publish notice that all taxes remaining un
paid on January the 31st, together with a list of delinquent
taxpayers and property taxed will bo published after January
31st. As soon after January 31st, of each year as practicable
each assessor shall publish in both tho English and Hawaii
an languages in ono weekly newspaper of the Kingdom once
each week for four consecutive weeks a list of lands an,d lots
in parcels, with a description sufficient to identify them, and
other property in gross, and tho amount of taxes and penal
ties remaining delinquent as in the tax lists, with the names
of tho delinquent taxpayers (the amount of taxos and penal
ties unpaid need only bo stated in tho aggregate). Such list
shall bo certified to and signed by tho assessor, and each
assossor shall also cauBO a copy of such list to be posted in
. at least eight public and conspicuous places in his division.
Suqh lists may bo published in a supplement of such news
paper. Tho sum of fifty cents shall be added to each delin
quent tax assessed and published as costs aud shall be col
lected by the assessor or his deputy as a part thereof.
Section 62. Every tax due upon real propqrty is a lien
upon tho property assessed and ovory tax duo upon im
improvements upon real proporty assessed to others than tho
, owner of the real proporty is a lion upon tho improvements
which several liens shall attach as of July 1st in each assess
ment year and such liens shall continue for one year,
All lions for taxos shall be doomed to bo released if pro
ceedings or suit bo brought upon such lien within ono year
after any such lien attachos, but this provision shall not bar
tho collection of tho tax from tho person liable and tho lovy
on. execution on any proporty ho may have.
Section 63. If any tax bo unpaid when duo tho assessor
may take proceeding to enforco tho payment of the same with
all penaltioa as follows :
(1). By distress upon so much of tho goods and chattels
of tho delinquent taxpayer as ho may doem sufficient to sat
isfy the payment of tho taxes duo and all peualties and costs
and expenses of suoh distress.
Hawaiian Hardware Co., L'l
Saturday, Dec. 2J, 18,92.
Practically this is the last
call for the Holidays. Your
opportunities for purchasing
remembrances for your friends
are limited and you must grasp
them today or be black listed.
Christmas has crept upon us
almost unawares, this year,
because the attention of the
people has been upon the
possible action of the U. S.
Congress in the matter of
sugar duty, rather than on the
duty you owe those who have "
tried during die past year to
make life happy. It is time,
now, to disconnect . your
thoughts from things foreign
and center them upon Christ
mas trifles.
We have never had more
appropriate articles for the
holidays, never had Onyx
Tables to compare with those
shown now. For the parlor
or bed room nothing is prettier,
and, if you wish to "paint the.
lily" get a lamp from us to set
on the table. You may have
seen more elegant art lamps
than are in our store but we
doubt it. We're the only
people who sell really beautU.
ful lamps and we've never had
anything quite so elegant as
we show you this year.
In silver-ware we-have some
odd pieces, queer designs that
your eye will not weary of.
We have a set for a child
who has outgrown a bottle and
clamors for spoon victuals.
It consists of a plate, bowl and
spoon beautifully engraved
and set in a handsome, green
plush case. The child that is
presented with this will grow
an inch a day both ways.
We have But one and the fond
parent who wishes to add sun
shine to the days of his baby
had better nab it; tomorrow
may be too late. There's lots
of babies in town but only one
set like this.
Again we mention cut glass,
not so much because we want
to sell it but that we want you
to have good things to put op
your table. Next, to a $ic
dinner for Christmas or New
Years cut glass is the one
thing needful. No one will
dispute the fact that it adds
tone to the table and reflects
a refined taste on the part of
the owners.
Read the fashions and you
will find that Chatelaines are as
much in vogue as 'they were
five years ago. We had a
few of them last year and one
was left over; rather than
carry it over again it will go
to you at half what you were
asked last year. Its appear
ance has not changed a
particle and looks as if it just
came in from the' factory.
As a gifr to a gentlemen we
can suggest nothing better
than a smoking set. They're
made in rough silver lined
with yellowish' stuff that looks
like gold, it is an inexpensive
trifle . and will ever be a
reminder of the fact that at
least one person was thought
ful of his comfort. If your
ideas soar to more expensive
gifts the oxydized shaving
mugs and brushes will proba
bly be more in keeping.
Take the motto on .one of
them, "A clean shaven face
invites an embrace" and you
derive as much profit as if
you had waded through a half
dozen volumes on "Osculatory
Exercise as a Promoter of
Disease." Every man looks
better for having shaved and
this being the case the proper
thing is to present the one
upon whom your affections
are most centered with one of
these mugs. Don't you agree
with us in this instance?
Two days this week the
packers in our store were busy
storing away Haviland China
received by the Transit. The
demand for the 2196 pattern
in Haviland has been so great
that we ran short of some of
the dishes. With this late in-v
voice we are able to supply
you in any quantity from one
piece to fifty dozen.
Hawaiian Hardware Co., IAl
Opto. Sprockelb' Mock,
Fort Street,
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