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EVENING BULLETIN, HONOLULU. T. H, SATURDAY, APR. 29, 1611.
of ICnlawao, in which they wore colleetcil, for tlio purposes spc
cificd in fiilidivNirin 1 of said Section 1212; one-sixth to sncli
counties and city mill county, for tho purposes specified in sub
division 2 of said Seetinn 1212; Hitch nnitmnt to Mich eountici
niul city nml county, for the purpw oeificd in Sulidmsion
4 of said Sect inn 1212, a ihnll equal one-fourth of the amount
spfeilied for such purposes for the hiciminl ieriod in Section
7 of "An Act to "Provide for the .Maintenance of the Public
Schools;" and the lemainder, together with all wliuol taxes col
lected after -aid June :t(), 1011, to tlir Territory, for the pur
pose specified in Subdivision 5 of Saiil Section 1212; and th
provi'ioiM of the fourth paragraph of Section 1272A of tho
l?evied Laws shall apply tin near a may 1m in lvpect of tho
allotments made in this Section for the rcspcetixp purpose
specified in paid suhdivhions 2, 1 and fi, and the Territory thall
advance to nucli counties and city and county monthly during
the .half year cudim Dcceinber ill, 11)11, o much ret may bo
mcesiiry for the jmijioes specified in "aid sulxliviMon , not
excccdiiii; in any one mouth out-twelfth of the estimated
amount which such piicral proKrty taxes will yield during
such half year, and may ieimhur-e itself for the amounts so
advanced out of the half of such property tase when collected
which would otherwise be payable to such counties and city and
county as nhove provided.
Approved this 20th day of April, A. T. 111.
Governor of tho Territory of Hawaii.
' Rrlatino to Taxation-, Amknihnci, Rei-Aai.i.no and Anmsa
to Ci:ur.i. 1AWH i:i.atinu Thkiskto.
'lie it Enacted by the Legislature of the Territory of Hawaii:
Skctiox 1. Section 11S3 of the Revised Laws, as amended
by Section 1 of Act SI) of tho Laws of 11)05, is hereby amended
to read as follows:
"Section 1 lh!J. Dates. All taxes shall lo assessed as of, and
ho duo and payable on and after .lanuary 1 in each year.
All taxpayers shall make returns of their property nml tho
value thereof between January 1 and January 111, Iwth in
clusive, in each year.
All pergonal taxes and all specific, taxes and one-half of nil
other' propei ty taxes remaining unpaid after liny 15 of each
year shall therebv and thereupon Ih-couio delinquent.
j , II Ml 'I
The balanco of tho property taxes remaining unpail after i
1 Xoveiuber 15 of each year shall thereby mid thereupon becoino
lit . .
Notice, of raise or disallowance of exemption claimed shall
bo mailed by the assessor to tho taxpayer affected not later than
In order to Ik? entitled to appeal, any person desirous and
otherwise entitled to appeal from any as'-c.-.sment shall tile a no-
tice 6f appeal at any time from April 1 to May 1, both in
" elusive, of the year iu which the assessment is made.
The assessment books shall 1k made up on or before May 1,
...i 1...H i ... : -...:,... r i.... - ... !.. in 1,1.
and hhnll le onen to hicctinu from ilnv 1 to llav 10. both
ve, of each jear; notice of which shall ho given.
Tho tax appeal court shall sit for tho hearing of tax appeals
during tho month of Juno iu each year.
Prom January 1 to Deecmlior .'11, both inclusive, of each
year, assessors shall attend at an advertised place for the col
lection of taxes, tho advertisement to contain notice that taxes
will be delinquent after ilay 15 and November 15.
"During Deoemlier of each year each assessor shall advert iso
for tax returns to ho made during the following Jauuary."
Section 2. Section 1180 of tho Revised Laws is heroby
amended to read as follows:
"Section 11S0. liond, oulh. Each assessor shall, within
fifteen days after his appointment and before entering upon
tho duties of his oflice, give to tho treasurer a good and suffici
ent Iwnd, in u sum to bo fixed by tho treasurer, but not loss
than Ton Thousand Dollars ($10,000.00). Said Iwnd shall
bo executed under, nml iu accordance with, nml in tho form
provided by law for the Ixuiding of public officers; and each
assessor shall take and subscribe an oath before any ier.-.on
authorized to administer oaths, that he will faithfully, honestly
and impartially perform and dichargo the duties of his otlico
to the hc-st of his ability; such o.ilh shall Im tiled with tho treas
urer. No assessor shall enter upon his duties until his bond and
oath of office shall have lieeu filed with and accepted by tho
Section !i. Section 11SS of tho Revised Laws is hereby
amended to read as foljows:
"Section 11SS. Bond, oalh. Each assessor shall exact from
each of his deputies a lxnid, npproved by thir treasurer, in a
sum to lm fixed by the assessor, but not less than Two Thousand
Dollars ($2,000.00), executed under, and iu nccordanco with,
and in the form provided by law for the lioudiiig of public of
ficers. Each of the deputy awessors shall take and suhscribo
an oath before any person authorized to administer oaths, that
ho will faithfully, honestly and impartially perforin tho duties
of his otlico to the liest of his ability. No deputy iiHsess-for shall
enter upon his duties until his bond and o.ith of office shall
liavo been filed with and accepted by the assessor who appointed
Section !. Section 1105 of the Revised Laws, as amended
by Section 2 of Act 80 of the Laws of 1005, is hereby amended
to read as follows: '
"Section 1105. ('ompetiwtian. Each assessor shall receive
such compensation as tho Legislature from timo to tilde ap
propriates. Each deputy ase5,or shall receive such compensa
tion ns may he fixed by tho aseor of his division, with tho
approval of tho treasurer."
Section 5. Section 120.1 of tho Revised Laws, ns amended
by Section it of Act SO of tho Laws of 11)05, nnd by Section 1
of Act 1.'10 of tho Laws of 1009, is hereby further amended to
read ns follows :
"Section 120:1. litnlr, sulky, or-cart, automobile, etc., tax.
All brakes and'sulkics shall 1m' subject to nn annual tax of Two
Dollars ($2.00) each, to.be paid by the owners thereof; all ox
carts shall Ik' subject to nn annual tax of Eive Dollars ($5.00)
each, to ho paid by the owners thereof; all automobiles and
other power-driven vehicles shall he subject to an annual tax
of otio cent for each pound in weight, of such vehicle, to lie paid
by the owners thereof. In determining tho amount of tax for
automobiles nnd other power-driven vehicles, tho weight taken
shall be that of such vehicle- when in ordinary o and with all
its accessories nnd fittings, including fuel ami water. Upon re
ceipt of such tax the nssessor shall number nnd register such
automobile or other power-driven vehicle, for which said tax
is paid, in tho owner's name, and shall furnish tho owner with a
metallic tag for such automobile, or other power-driven vehicle,
with tho nuinlier nnd year marked thereon, charging therefor,
in addition to the tax, tho sum of twenty-five centR. The owner
shall nttach such tag upon the license number of such auto
mobile or other power-driven vehicle.
Any nutomobilo or other ovcr-d riven vehicle, nny taxes for
which are delinquent or which has not been tagged as required
herein, may bo seized by any nssessor or deputy nc-or or by
any polico officer acting on lohnlf of such assessor or deputy
assessor; and held for a period of ten dnys, during which time,
it shall bo subject to redemption by its owner on payment of
tho tax duo and u penally of Olio Dollar ($1.00), together with
eosla for any storing of such power-driven vehicle. If not so
redeemed within ten days such power-drivea vehicle "hall Ikj
sold, by tho officer authorized to seize tho same, at public auc
tion, to tho highest bidder, for cah, after giving five days pub
lic notico thereof in a newspaper published in such district, or
by posting notico thereof Jn at least three public, place in tho
district whero such power-driven vehicle was seized. Tho
amount realized at such sale shall, after deducting therefrom
tho amount of tho tax and penalty due, costs of advertising,
co-ts of storage and nuctioneer'h fees and thnrges, if any, bo
paid to the owner of such power-driven vehicle. If no clnim
for such surplus shall hnvo been filed with such assessor or
deputy assessor within sixty days from tho dato of sale, such
siirnlus shall Iks paid into tho Territorial Treasury as a govern
ment realization, mid all claim to such sum shall bo barred.
Any person who shall use a lag not furnished in aceordaiico
' with tho provisions of this Section, or who shall counterfeit any
' such tag, or who shall fraudulently use such tag upon a powcr-
1 driven Tehielo other than tho one for which such tag was issued,
shall bo guilty of a misdemeanor, and upon conviction shall bo
punished by a tino of not to exeood Five Hundred Dollars
Section 1218 of tho Revised iLaWft, is- hereby
,,. . !!, r.i'i
Section 1221 of tho 'Revised Laws, as niiumdcd
by Act 141 of the Laws of 1000, is hereby further amended
by adding thereto tho following: ,
"All institutions, corporations or persons, in order to secure
exemption from property taxation, shall make return of their
property in manner and form as by law provided, and shall note
thereon tho claim for exemption. Failure to make such return,
or to note such claim, shall lie a waiver of right to exemption for
the current assessment. Provided, however, that nothing in
this Section shall affect exemptions set forth in Sections 1222
nnd 1225 of tho Ucvised Laws, and -Act 0.? of tho Laws of
Section 8. Section 1222 of tho Revis-ed Laws is hereby
amended to read as follows:
"Section 1222. Forest land. In all cases where forest land
is fenced for the purpose of protecting tho forest or springs or
streams of water rising on such land or llowing through tho
same, mid all live stock are excluded from tho .same, and no
other uo of such laud or its products is made, such land, so
long as such conditions exist, shall lie exempt from taxation.
In order to secure such exemption the person claiming it
shall annually between the first and thirty-first days of Janu
ary make a sworn written statement to tho locaj tax asscssosr
describing the laud iu detail and setting forth tho facts upon
which exemption is claimed, including an agreement that iu
cinsideration of tho exemption from taxes ho will during tho
ensuing year keep such land properly fenced, will not' allow any
live stock upon it, and will notuso such land or its product,
except upon tho approval of tho Board of Agriculture) and Por
estry, during such year without first paying tho taxes on such
Any person who shall havo secured such exemption who shall
violate tho terms of such agreement shall he liablo to Ihj lined
twico tho amount of tho tax which would Ikj assessed upon such
land but for such exemption."
Section 0. Section 12-12 of tho Ueviscd Laws ib, hereby
amended to read jis follows:
"Section 1242. Addition of uweturned properly. Each
assessor shall at any timo add to his assessment or tax list for
tho year or years when omitted, any person or property there
loforo omitted from assessment and taxation; notico thereof
shall bo given to tho owner, if known, within ten days after such
addition; and any such notico addressed to him at his last
known place of residence and sent by mail, iostiigo prepaid,
shall bo a sufficient notice."
Section 10. Section 1214 of tho Revised Laws, as amended
by Section 8 of Act 80 of the Laws of 1005, is hereby amended
Io read as follows:
"Section 1 211. Tax list open to public. Tt shall bo tho
duty of each assessor or his deputy to attend on all days ex
cept Saturdays, Sundays and holidays, between tho hours of
8 -..'SO o'clock A. M. and 4:00 o'clock P. IF., and on Saturdays,
between 8:00 o'clock A. r. and 12 o'clock noon, between May
1 and May 10, both inclusive, of each year, at muiio convenient
place or places in his division or district, with his assessment
or tax list, which shall during uch times be open for the in
spection of all persons liable to taxation iu tho division or dis
trict, without fee or reward.
Written or printed notice of such places shall bo given by
advertisement onco a week for three successive weeks prior to
May 1 iu some newspaper of general circulation, and by post
ing a notico iu at least three conspicuous places iu such dis
trict df the times and places at which such tax list shall be open
for inspection in such district."
Section1 11. Section 1215 of tho Revised Lows, ns amended
by Section 0 of Act 80 of tho Laws of 1005, nnd ns further
muended by Act 18 of the Laws of 11)00, is hereby further
amended by striking therefrom tho words and figures "May 15''
and inserting in lieu thereof the words and figures "Slay 1."
Section 12. Section 1250 of the Revised Laws, ns amended
by Section 12 of Act 8!) of the Laws of 1005, is hereby nmended
to read as follows:
"Section 1250. Deputy asicstor's litis. In ench year on or
Wore Mny 1, each deputy assessor, except the deputy assessors
for the districts iu which tho assessors havo their offices' shall
inako two copies of the assessment of the district, which shall
1k signed nnd sworn to by hini. One of such copies shall lw
filed with the nsessor of the division. Such list shall, subject to
nny changes made by any court having jurisdiction, lie the list
in aceordaiico with which tuxes shall lie collected. No changes
in or additions to such assessments shall thereafter bo made,
except to add thereto properly or taxes that may havo been
- Section 13. Section 1203 of the Revised Laws, as amended
by Section 13 of Act 80 of the Laws of 1005, is hereby
amended to read as follows:
"Section 1203. When ta.res payable. All poll, road, bchool,
specific and property taxes, shall ho due ami payable on and
nfter January 1 in each year."
Section 14. Section 1204 of the Revised Laws, as amended
by Section 14 of Act 80 of tho Laws of 1005, is hereby amended
to lead us follows:
"Section 1201. Deliuiiuenry. All "personal and specifio
taxes remaining unpaid after May 15 of each year fthall thereby
and thereupon Income delinquent. All real and personal prop
erty taxes remaining unpaid after Mjvy 15 of each year shall
thereby ami thereupon becoino delinquent as to ono-lmlf tho
amount due. And the balanco of such real mid personal prop
erty txes remaining unpaid after November 15 of each ycnr
shall thereby aiid thereupon beeoino'dclinuueut." -
Section 15. SeelidfiTSfirTof the "Revised Laws, as ahiendoil
by Section 15 of Act SO of the Lu8,oMl)05, is hereby amended
to read as follows:
"Section 1205. Penally. A penalty of ten per cent shall
bo added by the assessor to tho .amount of all delinquent taxes
in excess of Twenty Dollars ($20.00), which penalty shall lw
and becoino a part of such tux nnd bo collected us a part thereof.
All delinquent taxes shall bear interest at the rate of ten per
.cent from the expiration of fifteen days from the dato of di"
linqueney until paid, which interest shall he and liecome a part
of such tax and 1k collected as a part thereof.
No taxpayer shall 1)0 exempt from delinquent penalties by
reason of having inndo nn appeal on his assesspient; but no
delinquent penalty shall attach to Ihc amount of tho tax on tho
actual amount in dispute until ten days after such appeal shall
1)0 filially decided, tho amount in dispute being tho exemption
claimed or tho ditTereneo between the amount returned by tho
taxpayer and the amount ntecbsscd."
Section 10. A new section is hereby added to the Revised
Laws, to be known as Section 1200A, as follows:
"Section 1200A. Sale of real properly. All real properly,
or nny interest therein, on which a lien for taxes shall exist,
may bo sold by way of foreclosure of such lieu without suit by
tho (ax assessor, at public auction, to the highest bidder, for
cash, to satisfy the lien, together with all inteiest, penalties,
costs, and expenses due or incurred on account of tho tax, lieu
nnd snle, the surplus, if any, to bo rendered to tho person there
to entitled. The sale shall lo held at any public placo proper
for sales on execution, after notico published at least once a.
week for at least four Mieecssivo weeks immediately prior there
to iu nny newspaper of general circulation published iu tho
taxation division wherein tho properly to Im sold is situate, or if
there bo no nowspajK-r, then in any newspaper of general circu
lation published in tho City of Honolulu. Such notico shall
also bo poted for a like period in at least three conspicuous.
public places, within the taxation division wherein tho sale is
to bo held, one being at a postoilieo and one being on such land.
Tho notice of snlo shall contain the name of the person assessed,
or from whom the tax Is due, tho character and amount of tho
tax, with interest, penalties, costs, expenses and charges ac
crued, a brief description of tho property to ho sold, and the
timo and placo of sale, and shall warn tho pcrhons assessed, or
from whom tho tax is due, that unless tho tax, with all interest,
penalties, costs, expenses and charges, is paid lieforo tho timo
of sale appointed, tho properly advertised for sale will bo sold
Tho tax assessor, or bis deputy, shall, on payment of tho pur
chase price, make, execute and deliver all proper conveyances
necessary iu tho premises and tho delivery of such eonveyamJo
shall -vest iu the purchaser tho title Io tho property sold.
This Section shall apply to all liens that havo accrued after
.lanuary 1, 1009."
Section 17. Section 1207 of tho Revised Laws, as amended
by Section 17 of Act 80 of tho Laws of 1005, is hereby amended
to read as follows:
"Section 1207. J'uhliA notice, timo, place of collection.
Each assessor or his depuly, shall between January 1 and De
cemlier til, both incliihive, of each year, for the convenience of
taxpayers, attend at certain times and places in each district
for the collect ion of taxes, notice of which shall lio given by
publication in homo newspaper of general circulation in tho
taxation division, and by posting the sumo iu at least, threo
conspicuous places iu each district.
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Only $r, ennli iiiul SI iht week buys
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uvi'lilie, KiilinuM. Area 00x100.
Tlicxo Lots wcrii iiiortiniKiil for 180
ouch niul liavu to tiu Kohl at a Kacrl-
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BULLETIN AD8 PAY-
2ih. i.j!hllirLX-jA!.-. j. j.1