Newspaper Page Text
EVENING BULLETIN, JULY 30, 1890.
aolilcrs of wntcr privileges, or tlioso pay
i water rates aro hereby notified tliat tlio
or for Irrigation purposes aro from 0 to 8
oftlock x. it. and 1 to i o'clock i i.
BiipcrlntcniU-nt Honolulu Water Works.
J. A. Kino,'
MluWtcr of tlio interior.
Honolulu, July 10, 181W. IKC-lm
tyl Ever?ir;$ Bulletin,
DANIEL LOGAN. Editor.
VJ1URSDAY, JULY 30, 185)6.
THE BUSINESS TAX.
Some oommotiou Una boon are
ifrd in mercantile circles by the
gutting in operation o! thtjamond
ffi tax law, according (o tho in
tepretaliou of tins tax nHsossor
itrance. It is with regaui to tho
oaw lax ou bufdneBB ontorprisos
&t the Lick has coma. So 1 ir aa
& Ucllktin can road, it uooius
4b.it th? Jiw impo-dug this taxis
&ers placed o the statu o book
iy th electorate's own represon
titives, and tho lime to liavo pro
astod, if Uie impositiou is oxtor
riooute, inquisitorial or unjust,
as when the assembled wisdom
Te putting it there. With tho
wijnnal assessment blauks givon
-rat thcro wan uu infolded slioet
mtitled " Schedule E," which had
ilio following headings for in
sinuation to bo supplied by tho
Information required iu esti
mating aqgregato value of busi-
t&a unlorpridos for protit, requir
a? by yootion CS Session Laws
STATEMENT OF PAST YEAIt's
Amount gross receipts .... $
Total actual running ex
penses JLniouut not prolits
.JSambor of tons of crop if
a hugar, coiToo or rico
SALES OF COllFOHATIOX STCOK.
(Here are mled oir columns for
aarne of vondor, name of vendee,
Qto. shares, .prico paid, total, be
low them the following):
-dumber tons, estimated
crop, for tho succeeding
"Xmmatud uggroyato valuo
of business enterprise. ..
So as to bring tho two near to
other for facility of comparison,
aho amended form of Schedule E,
adopted after correspondonco re
luied below it, lui'oghon:
Information required in esti
mating aggregate valuo combined
Tiroporty which is tho basis of
iudiness enterprises for protit, ro
quired bv Section 08 Session
.lawR 180U. -
tlTATEMENT OF FAST YEAll's BUSI
NESS. JL-nount gross receipts for
year to July 1st, 18'JG $
Total actual running ex
penses for year to July
.dmouut net prolits fol- year
to July 1st, 1890
(Then below blank table for
Mies ot eoiporatiou stock, instead
ml bl.mko in iirbl form):
J3wtimated aggrogato valuo
Yui tlio combined protorty
forming the basis of tho
taken as u whole
When tho llrst form was issued,
itftjout all of tho largo corporation
Tad iirms in tho city joined in u
fe4or ol pi oh t to tho tax asoeo
is i' against lilliug out Schedule E.
.Amongst tho wstruotious in tho
assessor's notice on tho blanks
van this one: "All schedules at
tached to this return aro a part
A-reof, and must bo filled out."
yie protesting concerns oonluuded
i&ni "thcro is no law now in foroo
requiring tho taxpnyors to make a
return according to Schcdulo E
during tho month of July, 189G.
Soction 08 of tho Act in question,"
thoy proceeded to say, "prdvideB
only for such returns as are to bo
mado in tho month of January of
oach year." Thoy would
therefore refuso to mako return
during tho current month of tho
mattors comprisod in Schedule E,
and resist any attempt on tho part
of tho assessor, under existing
laws, either to lovy a tax on their
business ontorprisos or to increaso
tho valuation of their property by
tho construction of any ot tho
matters involved in Schedulo E.
Minister Damon, roplying on
behalf of tho assessor, called tho
attention of tho protestors to sec
tion 17 of tho law, providing
"that tho combined property
forming such basis of such enter
prise for profit shall bo assessed
as n wholo on its fair, and roason
nolo ngffregato value." "This
provhuou ia now i.iw," haid tho
Minister of lwuniic", "aiul In
I making suoh an assessment tho
assessor may be suppos d to havo
thu right l ci.-uh. and couhkicI" aii
availablo information bearing on
the question boforo him," and he
naked: "Would not tho answers
to tho questions asked by ' Sche
dule E bo an important part of
such information? Under tho
law of 1892 thu asseaor has tho
legal right to examine under oath
any person or persons whom ho
may suppose to havo a knowledge
of any property liable to tax
ation." Thus tho issues aro clearly
drawn between tho protesting tax
payers and tho law as interpreted
by tho MiuiBtor of Finance. In
his letter Mr. Damon promised to
havo tho schedulo in question
amonded to correct its uncertainty
as to tho time for which tho busi
ness tax is levied. It will bo seen
that tho rovised schedulo makes it
tho year to tho first of July.
Sinco tho ISCUXTIN has been re
quested to givo its opinion on tho
question of complying with tho
notico of tho assessor, with regard
to Schedulo E, it has no hesitation
in doing so. All who aro not pro
pared to havo legal expenses add
ed to their taxes ought to All up
tho schedulo. Lot tho rich con
corns sustain tho contest on tho
points in dispute, and, if thoy suc
ceed in driviug a coach and four
through tho provisions for a busi
ness tax, then tho Government
will bo required to provide, at
next session of tho Legislature,
for refunding Iho tax to all who
shall havo paid it. Tho protest
ing concerns, which aro all or
nearly all ownors of plantations,
seem to havo gained one impor
tant concession by tho amonded
sohedulo, in tho elimination of
crops of sugar, colfeo and rico
from tho proporty to bo returned
"It is amusing to note that tho
adverse criticism passed upon our
romaiks concerning metropolitan
nowspapers comes from men who
know as littlo about practical
nowspapor work in tho United
Slates asi thoy do of flying ma
It is amusing to noto also that
before tho author' of tho foregoing
snoor had learned his A U G's
lie has yet to nmstor his spelling
book tho writors on tho 13uri.E
tin wore past masters in Amorican
journalism, as thoy can prove.
Tho Advortiser's editorial noto
iu this morning's issuo about tho
price of quinino in Italy has been
going tho rounds of tho press for
tho lnt year. It was published
in the Bflletin as reprint mat
tor several months ago, which
shows just how far the Advertiser
is behind tho times.
A IIOIWU OP r.IGUT (8) noons,
next to tlio Wliilo lluut.o, Kuuiuiu Htreot.
$25 per month. Tho rurmtmu ia thu
hotiso is for bale. Apply to
A. V. GEAR.
and Cream Separators.
Now that the Fourth of July
celebration is over and people
are settling down to business
again, we desire to call the
attention of the residents of
the Hawaiian Islands to a few
matters of interest.
We have lately been ap
pointed sole agents for Bar
ber's Refrigerating Ma
chines. This machine can readily be
arranged in creameries, etc., so
as to cool cream, milk and
i water to any desired tempera
ture down to and below freez
! ing, as also to hold a well
, insulated buttci-room at aii
1 temperature desired above 30
degrees, only requiring the
running of the machine fiom
four to six hours per day,
which is the usual time that
the other machinery in a
creamery is operated.
In addition to creameries,
these machines are also adapted
for use in produce houses,
meat markets, hotels, club
houses, etc. Their perfect work
has been demonstrated fully
in the past two years in a large
number of creameries in differ
ent portions of the East, and
more particularly in the Elgin,
111., district, as well as in butter
houses in Chicago, New Or
leans, and elsewhere.
The cost of operation is no
minal, as the charge of ammo
nia lurmshed with the plant
should last a year or more
without recharging, and will
cost only about $i$.00
The De Laval Cream
Separators are now in al
most universal creamery or
factory use the world over,
and in the past few years the
Dairy or "Baby" sizes of these
machines have almost as com
pletely revolutionized general
dairying as had the ' larger
machines previously the cream
The De Laval Company now
presents to the public a smaller
type ot its latest and most
improved "Alpha" machines
intended for household and
small dairy use, and designed
to confer in its new field the
same inestimable benefits of
centrifugal separation of cream
from milk as have the larger
machines in their respective
No more fitting and des
criptive term could well be
applied to this little machine
than the name which has been
so aptly given it, the "Humming-Bird."
It is very small,
very compact, extremely sim
ple, easily understood and
cared for, safeand durable. It
possesses every advantage to
be found in any of the larger
"Alpha" machines, is so ex
tremely easy of operation by
reason of its new method of
obtaining motion as to be
designed mainly for use by
women and children, and is
absolutely thorough in its
effectiveness. It need simplv
be said that it fulfills every
requirement of its purpose.
Hawaiian Hardware Co.
Opposite Spreckols' Bank,
NO. 307 FORT STREET.
Tho Bulletin very kindly
noticed our now department
in its columns of last week,
and already tho numbor of
orders for this kind of work,
convinces us that thpro lias
been pressing need for such
work in this city.
Without making tho slightest
brag on tho kind of work our
ongravor is able to do, w? fool
so cortain that we can please
tlio over particular thai thcro
will bo no longor any excuse
for sending away for your
cards, or for any of tlio finer
ombossing work, which yrfn
havo been compolled to do up
to tho present moment.
"Will bo found to bo
Our stationery tho latest and
finest iu ust. We will Jceep
pooled on every now wriuklo
in tho work and you can rest
af-sured that any work turned
out by us will bo correct and
tho kind you won't bo ashamed
"Will you keep this work at
homo bv placing your orders
with us? You save tho exponso
of mailing, to say nothing of
tho long wait, so let us do your
EL F. Wickman
6 Years' Lea so of
Emmes' Wharf . ,
FEET OF WATER
FRONT AG-E . . .
1C00 Feot of Water Frontngo.
THIS IS A GREAT BARGAIN
Purchaser of tlilx property enn get back
tliuir mono) lu a Minrt time by extending tho
MurclioiiBe (iccoininoclfitloiis. Apply to
I take pleasuroin announc
ing to you that I havo remov
ed to my now quarters at NO.
513 FOKT STltEET and am
prepared to execute all orders
pertaining to my business.
Jewelry Impairing, Watch
.Repairing, l'Mno Engraving,
oto., otc. 1 havo a handsome
stook of Watches and .lowol
ry to show you including a
largo variety of valuable Isl
and Curios. Your patronage
is respectfully Bolioited.
AS 8ALBMAN Oil THAVISLUJU 1JY
man cxperkuceil iu IhUuhI triule, 1' 0 llyx
Are Well Fixed.
XK?"We refor of courso to Footwear, particulai ly all the now shados
in colors for Ladios and Gentlemen.
If You Need Fixing eamm.
Goon iu ana! Sgo TJs.
" THIS HIT 'EM PLENTY." Tj AST MGSTII.
The Manufacturer?!' Shoe Co., "
Sip; Slioo Store. CIC ; pore Stroot.
JeW jfeii'als iri Our
Whito Linen Tablo Damask, go jd quality.
"White Linen Table Covers witt , Napkins to match.
White Linen Bed Sheeting, 90 , inch, at $1.50 or yard.
'.vnito ijinen ior x-iiiow leases, jd inch, GOc por yard.
I'ltie wniu: ianon, au men,
lied Table D.unask, GOc and 7'
White Damask Tablo Covers
and $1.75 a piece.
Whito Damask Doilies, $1.50 a dozen.
White Damask Doilies with
B. F. Ehlers &
Oastie & Cooke
Lir ten IDepairtanealil
c per yard.
0c per yard,
with J-Jcd Borders, $1.50
Red Border 75c and $1.25 a
f Jo., Fort Street
J, iww: nnunMYs
This is hot weathqr, food
spoiling weather, unless tho
proper attention is given to re
frigerator suggestions. There's
all sorts of dovices for keeping
food fresh, good, bad or indiff
erent. Some of tho named re
frigerators aro no better than
dry goods boxes; tho lining is
not right and tho system
of draught and air circulation
In the United States there
were complaints against the
Gurney, complaints wo had
not heard of here. When wo
were at tho Coast a few weeks
"go, wo took tho trouble to
investigate and learned that
tho objections were all right,
but they were nnrninaf. flm ri..
ney Challenge lofrigorator and
not tho Gurney Cleanable.
We sell tho Cleanable; woro
appointed solo agents for the
Hawaiian Islands and we
don't sell any other. The
Gurney Clennablo is lined
with mineral wool. f1 ,r,
est non-conductor known to
scionce; tho Gurney Chal
lenge is lined with charcoal
and is a cheap combination
that is unsorvicoblo.
Foods aro easilv konfc ownnr.
and appetizing with a right
refrigerator to lmln. Vn,
summer hoalth is easier kept
than regained. Thoro are
many rcfrigorators, some ex
cellent ones, but none equal tho
Gurney Cleanable. Profits are
forgotten whon we sell thorn.
mss V. c$ J
' Von Holt Building.