Newspaper Page Text
Tlio ApncBHom of tliu Hopublio
of llnwnii lioruliy uivo notice (tint
their olllcoa will fin open from (bo
fitHt to tlio thirty lhut tiny of An
rubI, from ) ii. in. to 1 p. in. Bun
tlnyN mill holidays t'M'i'pted nuti
on b'lttmltty until 12 noon, for
tlio purpose of nwiviiiK tlio ro
turiiH of tlio (jniiiH, profits and in
comes of nil person inul corpora
tiouu requited by law to rciulur
Your attention a called to Act
05 of tlio Session Laws of 1S0G,
and oppccinlly to the following
section of Fniil Ait:
Section 5. It shall 1o Mi-' ''llv
of nil persons of lawful !.,. uav
ing an iucomo of more thiui fifteen
hundred dollars for the taxnblo
year from all BourcoB, computed
on the basis herein prescribed,
aud of all corporations mado lia
bio to iucomu tax, to uwikn and
render a lint or return, be
tween the first and thirty first day?
of August in each year, in such
form and inuuner as may
bo directed by the Minister of
Finance, to the Anhefnor of the
Division in which such pursoua or
corporation reoidu, locato or does
business of the amount of their or
its income, uahis aud pi outs as
aforesaid; and all guardians,
trustees, executor, administrators,
agents, receiver, and all porsons
or corporations acting in any
fiduciary capacity; shall make and
render a liht or return as afore
said, to the Assessoi of tlia Divi
eiou in which sueh person or cor
poration acting in a fiduciary
capacity reMilo or does business,
of the amount of income, gains
aud prolitB of any minor or per
son for whom thoy act, but per
sons Iiuviug nn income of fifteen
uunureci uoiiHiB or L a less
ainouut are not required to make
sueh report; and the Assessor
shall require oven list or return
to be verified by the oath or atlirm
ntion of the party or of the Presi
dent, Vice President or Mauager
of thf corporation, or hi the case
or foreign corpoiMtioiis, of the
Resident Maunger or Agent
of the corporation render
ing it. And if any per
son or the President, Vice-President
or Manager of any corpo
ration, or, in the caso of foreign
uorpoiutions, tho Resident Man
ager or Agent, shall refuse or
neglect to render such return
within tho time required as afore
said, or whenever any person or
corporation who is required to
deliv. r such return of iucomo
fail to do so at tho time required,
or iifiverti any return wuicu, m
tho opinion of the Assessor, is
fake or fraudulent, or contains
any understatement, it shall bo
lawful for thy Assessor to sum
mmi such person, President, Vice
President, Manager, Resident
Manager or Agent of or any per
son having possession, custody or
euro of books of account contain
ing entries relating to tho busi
ngs of such persoii or corpora
tion, r any other person he may
deem proper, wherever residing
or found, to appear beforo him
uml puniuce suou books, at a time
and place named in tho summons,
and to give testimony or answer
interrogation uuder oath, respect
ing any objects liable to tax or
the returns thereof.
Assessor, First Division.
0. II. DICKEY,
AsBesBor, Second Division.
II. C. AUSTIN,
Assessor, Third Division.
J. K. FARLISY,
Assessor, Fourth Division.
Tur.o. F. La.nhi.no,
Ministor of Finance.
Honolulu, July CO, 1897. C72
Tax Appeal Court Notice.
Notice Is hereby given tbat the
Court of Tax Appeal for the District
of Honolulu, will sit at tlio lute Legis
lative Hull, Judiciary Building, on
MONDAY, the 2nd day of August,
li97, at 1:30 l. M., to hear such ap
peals as may lie drought before it.
J ALFRED MAGOON,
President of Court of Tux Appeals
for the Island of Ouliu.
Honolulu, July 29, lbi)7. (171-3t
Tho Oliver Typowritor is pro
Bounced by experts, tho best ma
chine in the world. It has many
valuable features, which have to
bo Boon in order to bo appreciated.
Tho Oliver can bo seen nt tho
oilico of A. Y. Ooar, No. 210
5l;q F.ver?ir,) Bulletin
DANIEL LOGAN, Editor.
SATURDAY, JULY ill, 18117.
SUQAR BOUNTIES, ETC.
It is reported that tho wholo
industrial oignuiHin of Oroenock,
Scotland, htm been disturbed by
tho foreign bounties on sugar.
There is now only a small hand
ful of roftnerioB nt work, it is
stated, whoso ontiro wenk's output
would havo boon an easy morn
ing's work to dispose of in tho
palmy days of the busy sugar ex-
I change. Nowadays tho exohaugo
is a dwarted ami dull affair which
many peoplo frequent moro out
of a lifelong habit than for busi
ness. Qrcenock is Buffering in
its civic finances from tho same
cauBo. Tho iucomo from its
waterworks has fallen off so badly
that it is expected tho rates will
have to be raised next year,
though, as ono paper Bays face
tiously, the Greeuockiaus are not
supposod to drink much water ex
cept as an adjunct to the national
beverage. In connection with this
examplo, which doubtless could
bo multiplied, of the results of the
sugar bounties in countries other
than thoso imposing thorn, a re
flection occurs to an onlooker.
Nations that spcud a lot of
money raised by taxation of
their own people to sus
tain industries that other
wise would fail, nro quite cyuicul
ly iudiffereut to the distui banco
of industrial conditions in other
countries from such a policy. If
it is profitable to them to rob
Petor to pay Paul, or to indulge
in tho feat of raising oneself by
his bootstraps as that species of
developing home industry is char
acterized by economists who re
gard it as folly still from tho
outsido thoir action must bo held
to be the business of thoso nations
themselves, with whiob no others
have a right to complain much
loss interfere. But hero is the re
flection. "It sometimes happens,
it is doing so right now, that those
very nations that assume such a
lofty indifference in their domestic
policy to the interests of other
untious are the most sensitive, ami
tho most obtrusive, in pro
testing against any similar
independence displayed by
othur countries. Continental
Europe, whose artificially stimu
lated sugar demoralized the whole
world's markets, is whoro tho most
howling comes from regarding
the United States tariff. Those
aro tho countries who have mora
than onco cut oil their m303 to
spitn their faces, by means of
commercial restrictions of a vcxa
tious nature which cut both ways,
out of resentment at tho action of
the Congress of tho United States
in legislating, apparently accord
ing to its best light and wisdom,
for tho benefit of tho people of
tho United States. From the
samo quarter also lately camo a
pronounced kick, on tho everlast
ing most favored nation clauso of
tho treaties, against the Canadian
tariff where it aims to give British
products a degreo of tho
favor in the Canadian mar
ket which Canadian products
havo always enjoyed in tho British
home market. There is something
of tho samo spirit of claiming all
the favors that aro going as duo
ouly in tho direction of self in tho
present attitude of Japan toward
both the United Statns and Hawaii.
Japan has protested against tho
Dingley tariff bill. Also against
tho proposal to consummate the
process of adoptiug tho Hawaiian
Islands as American territory
which has been going on, &s Sec
retary Shormttn has pointed out,
for seventy years. She has gone
further than protesting against
tho right of Hawaii to ouforce
wholesome immigration laws,
whore these have been applied so
KVJANINO IIOIjIjKTINi JULY M. 101)7.
n to check tin) unregulated onto
ni.iitloit nf tho Hawaiian Inlands
with Japanese. (Ircat Hrllnlii, as
the Washington Star has reuinik
cd, in the matter of Hawaiian tin -notation,
uinkes no bliiBlor or
thrent. Hor official utterance ou
tho matter, epokou by Mr. Cumin,
parliamentary socretnry of foreign
affairs, merely reserved to tho
British Government tho privilege
of demanding recognition by the
United States of nil of Groat Bri
tain's acquired rights in Hawaii.
"Against such a proposition," tlio
, Washington pnpor says, "there
can be no protest here. There nro
extensive English interests in Ha
waii" dating back, it might bo
said, to tho discovery by Captain
Cook and the friendly visits of
1 Vancouver "valuablo holdings
and large commercial establish
ments. It is probably to these
that Mr. Curzon refers when ho
Bpeaks of rights that belong to
Great Britain and British subjects.
Tho contrast between this nttitudo
and that of Japan is somewhat
symbolic of the two nations." lu all
I of tho prolific correspondence on
tlio side of Japan, connected with
tlio cases herein mentioned, or in
any of the reported interviews and
speeches of Count Okiiiua, or in
the fervid and frothy ebullitions
of the Japanese press with the
bold to bellicoso expressions fiom
1 ouy or nil of these &ourees who
can point out any "give" as well
as "take" a3 to the proteutiouB
domaudtf for regard to lie paid to
treaty uud vested rights ? Does
Japan maLo her tariffs to suit tho
foreicn commerce of other na
tions ? How long siuco she has
consented to afford a like freedom
of movement and action in her
territory to people of other na
tions with that which her subjects
havo from time without beginning
enjoyed in American uud British
territory ? It does not appear
even that Japan is ready to con
cedo that hor immigration or any
other laws should bo submitted for
the approval of Hawaii or any
more powerful nation, in the man
ner that she has assumed herself
in dictating what iR right and
wrong in the domestic legislation
of this country.
July 29, iSg7.
This week we desire to call
attention to our large and va
ried assortment of Carpenters'
Tools, among which will be
found many novelties.
Balsley's Screw Drivers may
be mentioned as one of these.
This little instrument can be
accurately adjusted in a mo
ment to fit any sized screw
and there is no danger of its
slipping off the screw head,
thus saving much valuable
time, not to mention the wear
and tear of a man's temper.
We have in stock a line of
Morrill's and other makes of
Sawsets and Files, Spoke
shaves, Chisels, Gouges, Car
penter and Engineering Ham
mers of all descriptions, hat
chets and saws, various sizes,
shapes and make; Steel and
Try Squares, Pocket Rules
and Carpenter's Pencils, Rat
chet Braces and Spirit Levels
in great variety, Jennings' and
Expansive Bits and a number
of other useful articles for car
penters and mechanics.
The Pocket Tool Chest is a
useful article for the house
hold. We have them in sev
No trouble to show goods.
Give us a trial.
Hawaiian Hardware Co,
NO. 307 EORT STREET,
Opposite Sprockela' Ba.uk
Ehe "Latest Model is reduced from
$100 to $85. .
Removal Notice !
The City Furniture Store
Have removed from tho Old Stand, corner Fort niul Bero
tania Street, to tho
Love Building, E'ort Street.
3r Tho UNDERTAKING DEPARTMENT is
fully equipped with all tho Latest Facilities in its lino.
II. II. TniLiJL.IA.ItfS, 3Innagrer,
Undertaker and Embalmer.
Rksiijknck: KIhr street, nenr Rich-IOkfioe: Love Building. Telephone
ards. Telephone No. 810. No. 840
Pacific Hardware Co., Ltd
Just to baud nn invoice of tho New Improved PLANTERS HOE.
SOLID CAST STEEL Extra Btrong, Eye and Blade forged from
PLOWS Breakers, Double Furrow, Subsoil, ltice.
HONYE'S SCALES The beat in tho world.
BRUSHES Paints, Oils aud Vuruibues.
WIRE DOOR MATS Windmill and Cistern Pumps.
VISES, PIPE CUTTERS Norton's Jack Sorows, 8 and 10 tons.
VACUUM OILS Another invoice just roceived.
SARATOGA being no loneer ; pub
ho resort, the propriotreaa will be glajl
to let the whole or part (with board H
doslred or light bousekeeplui;), to
private families wlaliliiR u heulthy
Htimmer resort. For terme, nildresH
I1. O. Box 2A8, or on the premises.
. . . STILL LEADS
Cycle & Manufacturing Co,,
A2;ents for the Islands.
To Be Opened.
THURSDAY, July 15, at tho Bullor'H
Home, the ReaUuraut will reopeu
with a Free Dinner served In llrst
oIiish stylo. Meals, single, 25n; tickets,
$4.50. Opeu from 5 a. m. to 7 p m.
057-1 oi Proprietor.
. . .
SYDNEY BOYD, JJWtfSf.
Irulm, iiui nxsunmt iiiuiuuenu'iit imd will
piuslde out the kluUvu In person.
KiiiiK Ml., neui Alukea.
We Can Handle
some more collections; we are
rai'CtliiK with great aucccss
which means success to our
imtruns Drop us neuiUniid
we will cull. It will be to
BUCK & MASON,
Coining & Adv't'sing Agcy,
317 Merchant Street.
Yee Sing Tie
Of all kinds.
Fort Stroot, opp. Club Stables
livening ItuUttin, 7Cic. per moiifi,