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(2). By suit or action iu assumpsit in his own unmo on
behalf of tlio Hawaiian Government for the amount of- taxos
ponaltios and interest in any District Court, irrespective of
the amount claimed, and execution may issue therefor the
same as in ordinary civil suits or actions.
(3). In case, of personal taxes, that is to say poll tax, road
tax and school taxj by arrest of tho person and sentonco to
imprisonment in the manner sot forth in tho succeeding
Section G-l. In case of personal taxes duo and unpaid on ,
tho firstulay of August, if no porsonal property can bo found
whereon to distrain tho assessor may and is horobj' author
ized to causo tho arrest and detention of tho person of such
taxpayer by and undor a warrant issued and signed by tho
assessor or his deputy in substanco in tho form following,
Hawaiian1 Islands, Island of District of
To or any Constablo or Polico Officer
of tho District of Island of
of in tho Island of having
failed and neglected to pay to tho Assessor of tho
Division Island of on or before tho
day of tho sum of dollars
assessed upon him for personal taxes for tho year
and duo, and unpaid, and as no property can bo found bo
longing to said whereon to levy by distress as
provided by law ;
Therefore, by virtue of tho authority in mo invostod by
law,' I hereby order and command you to forthwith arrest
and take said boforo Esquire,
Polico or District Justice of Island of
to show cause, if any ho has, why he, tho said
should not bo sentenced by said Justice to bo imprisoned at
hard labor, until ho discharge the amount of said tax' and
costs as by law provided.
Hereof fail not but of this-order with your proceedings
thereon make due return.
Given under my hand -this day of ,
Assessor of Division, Island of ,
The officer receiving such warrant shall forthwith arrest
any such taxpayer and take him before a District Magistrate
within his jurisdiction. Such Magistrate shall forthwith, if
no-legal cause be shown for the non-payment of such personal
taxes, sentence suoh person to be imprisoned at hard labor
until he discharge tho amount of such taxes and costs at the
rate of fifty cents per day.
Costs shall bo the usual cost of District Courts.
The payment of the amount of taxes and costs shall release
tho person arrested.
Section G5. Distress of goods and chattels for taxes shall
be effected by seizure and sale of personal property of the
delinquent taxpayer. The assessors shall take possession of
and keep such distrained property until the sale.
After taking possession tho assessors shall sell the pro
perty at public auction first giving five days publio notice of
tho time and place of such sale by advertisements in a news
paper, if one be published in the District, or by posting such
notices in at least three public places in tho district where
such sale is to bo held.
Such sale shall take place within ten days lafter seizure
except that one continuance may be had not to exceed one
week. Sufficient property shall be Bold to pay all taxes,
penalties, costs and charges.
On payment of tho price bid for -any property sold', tho
delivery thereof with bill of sale shall vest the title in the
purchaser. No charge shall bo made for such bill of sale.
Alb surplus money must be returned to tho owner of the pro
perty sold, and until claimed must be deposited in theiasses
sor's office subject to the order of the owner.
Any unsold portion of the property seized may be loft at
the place of sale at tho risk of the owner.
If the owner of property seized desires to retain posses
sion he'may give a sufficient bond and surety to produce tho
property) at the time and place of sale or pay all taxes, penal
ties' and costs. .
Section 66. In all cases where taxes assessedito persons
unknown or non-residents of the division are delinquent and
unpaid when duo, action may bo brought for such taxes and
penalties, and tho defendant may be named as unknown or
by name if known and a non-resident, as tho caso may bo,
and it shall be a good and sufficient service of summons or
process binding on all parties in interest if under the order
of tho Justice of tho Police or District Court or of any Court
having jurisdiction of the subject matter, tho title and sub
stance of the action and summons including a return day
and calling on all parties in interest to appear and defend
shall be published and advertised in some weekly newspaper
of tho Kingdom, published in Honolulu for throe consecutive
weeks, and the 'Justices of tho Polico and District Courts of
tho Kingdom aro hereby given jurisdiction to order such
All such actions shall be heard and determined in tho same
manner as though personal service was obtained, and judg
ment may bo entered and execution issued and levied upon
property for which tho tax was assessed or upon property of
any such non-resident who may be known.
Section 67. Any assessor when resisted or impeded in
tho exorcise of his office may require any constablo or other
officer of polico to aid him in tho discharge of his duties and
if any such officer shall refuse to render bucIi aid ho shall
bo deemed guilty of a misdemeanor.
Section 68. Tho assessment or tax lists or books and
copies thereof and delinquent listn showing unpaid taxos
assessed against any person or proporty, shall be prima
facie proof of the assessment, tho proporty and person us-
sossod, tho amount of taxos due aud unpaid, tho delinquency
in payment, and that all forms of law in rolation to tho as
sessment and levy of such taxes havo bo complied with.
Section 69. No assessment or aqt relating to assessment
or collection of taxes shall' be illegal or invalidate such as
sessment or collection on account of moro informality nor
because tho same was not comploted within tho time required
Section 70. Tho following persons shall bo exempt from
all internal taxos. Hor Majesty, tho Queen : the Diplomatic
Agents of Foreign countrios and their attaches duly made
known to tho Department of Foreign Affairs.
Tho following persons shall be exempt from porsonal taxos :
All clergymen of any christian denomination regularly en
gaged in their vocation ; all soldiers in actual service, and all
activo mombers in good standing of tho Firo Dopartmout of
Honolulu, and other towns whore a Firo Department now ex
ists or may hereafter bo organized. Provided, that tho com
manding officer of each such corps and tho Secretary of tho Firo
Department shall deliver under oath to the assossor of tho
division a statomont showing tho names of tho mombers of
such corps in good standing as entitled to exemption on or
boforo the fifth day of July in each year ; and provided, that
no exemption shall bo allowed from personal taxos unless tho
parties claiming such oxomptioL' Bhall notify tho assossor of
tho division during tho month of July of each year of such
claims and the grounds thereof.
Section 71. Real proporty belonging to the King or Queen,
to the Government, to the Board of Education for tho use of
schools, to incorporated or private schools, to the Queen's
Hospital, to religious societies for church sites aud burying
gronuds, such sites and buryiug-grounds not to exceed five
five acros in oxtent, shall be exempt from taxation. Personal
property belonging to tho King or Queon, to tho Government,
to the Board of Education for tho uso of schools, to incorpo
rated or private schools, and to tho Queen's Hospital is also
Provided always, that the tax of one per cent, hereinbefore
imposed tipon property shall be collected only upon proporty
in i excess of the value of three hundred dollars, be the- same
real or personal.
And further provided, that no oxemption shall bo allowed
from the property of corporations, companies, estates of do
ceased persons or non-residents ;i and tho exemption of three
hundred dollars under the provisions of this Act shall be al
lowed in but one division of the Kingdom, and that division
shall bo the one in which the.property owner resides.
And furthermore provided, that a tenant, lessee or occupier
of any real proporty that is exempt from taxation Bhall not be
exempt from taxation but Bhall bo assessed and shall be sub
ject to taxation in respect to tho value of his interest in any
such real proporty.
Section 72. Tho several assessors may in their discretion
exempt from the payment of tho personal taxes or any part
thereof such infirm and indigent personB to whom tho payment
of such taxes would appear to bo a great hardship because of
their infirmity and poverty.
Section 73. Any person who shall. knowingly and wilfully
make and deliver any false statement or list of property or
make any false answer in relation to his proporty or property
in his possession or control for the pttrposo of evading tho
asessmont thereof, or by any falsehood, willful neglect, fraud,
art or contrivance whatsoever used or practiced, evade or at
tempt to evade the assessment of his property or of property
which such person is required to make statement, list or re
turn of for assessment, shall bo deemed guilty of a misde
meanor. Section 74. All persons wilfully aiding, abetting or assist
ing in any manner whatsoever any person to commit any of
the foregoing misdemeanors shall likewise be deemed guilty
of a misdemeanor.
Section 75. All assessors and deputy assessors, and all
police officors and constables on. whom duties-are imposed by
tho provisions of this Act, who shall wilfully fail or refuse or
neglect to faithfully perform any duty or' duties of him re
quired by the provisions of this Act shall bo doomed guilty
of a misdemeanor.
Section 76. Any person convicted of any misdomeanor
within the provisions of this Aot shall be punished by a fine
of not more than five hundred dollars.
Section 77. The several police and district justices in tho
Kingdom shall have 'jurisdiction to try and determine misde
meanors arising undor this Act, and all complaints for. the
violation of any of the provisions of this Act, and impose any
of tho penalties heroin described, and shall also havo juris
diction to hoar and determine all civil actions, suits and pro
ceedings for tho collection and enforcement of collection and
payment of taxes herein, notwithstanding tho amount claimed.
Chapter XLIII. of the SosBiou Laws of 1882,
Chapter XXXII. of tho SoBsion Laws of 1886,
Chapter XXXVII. of tho Session Laws of 1886,
Chapter XVII. of the Session Laws of 1887,
Chapter XXXVI. of tho Session Laws of 1888,
Chapter XLIH. of tho Session Laws of 1888,
Chapter XLVHI. of tho Session Laws of 1888,
Chapter L. of tho Session Laws of 1888,
Chapter LXXII. of tho Session Laws of 1888,
and all laws and parts of laws in so far, and iu so far only, as
they are inconsistent or in conflict with this Act, are hereby
Section 79. Such repeal shall not impair or affect any act
or thing done, or any right accruing, accrued or acquired,
proceedings taken, penalties and liabilities incurred, taxes
assessed and unpaid, appointments, ordorB, returns aud regu
lations mado, certificates granted and Boards constituted un
der tho Baid repealed laws or any of thorn, aud all matters
civil or criminal commenced by virtuo of tho laws bo re
pealed and ponding on tho first day of April, 1893, may bo
prosecuted and defended to final effect in the same manner as
they might undor the laws theretofore existing.
Section 80. All taxes now assessed and unpaid shall be
duo and payable and may hereafter bo sued for, distrained
for, enforced and collected notwithstanding tho repeal of tho
above-named laws as if said repealed laws were in force.
Section 81 Any person who, when this Act takes offoct,
shall hold any oilico under any act hereby repealed shall con
tinue to hold tho same according to tho tenor thoroof, and
have powers to him heroin granted until his successor shall
bo appointed and (nullified except those offices which havo
boon abolished, and those as to which a different provision
shall Jmvo been mado by law.
Section 82. This Act shall take effect and be in force from
and after tho first day of April, A. D. 1893.
Approved this 2d day of Docomber, A. D. 1892.
By the Queen :
G. N. "Wilcox,
Minister of the Interior.
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Foil TIIK CKLKIIIIATHI
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Address all communications
EXAMINER PURCHASING DEPARTMENT,
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OFFER FOR SAL
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DAILY AND WEEKLY
Leading Journals in the Kingdom.
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