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The Coyne Furniture Go,, Ltd,
P. O. Box 621. -:-
Preaorras tk Iron prevents rust, stops leaks, is Are proof, purifles
water, awl on Iron that has not been painted, Js everlasting. WE
GUARANTEE all -work. "ARABIC" is cheaper and better than any
other malarial that can be put on corrugated Iron roofs.
FOR PARTICULARS CALL ON
Has Removed from Beretania Street to
1301 PORT STREET, OPPOSITE KUKTJI STREET,
Wfewe to have Jut opened a new shipment of
Furniture, Hardware, lotions, Books, Etc., Etc,
AT UKPRKOEDEKTEDLT LOW PEIOES.
3Hni. trutn 36e to J.7.00
HOOKS. KOOK6. BOOKS hi puMlshprs' irte and lws; magazlntBRt publldbers priced
rOftllat MATHEWS' CHEAP CASH STORE and you will save money
Do not accept goods bearing a siuiiltir name.
THERE IS ONLY ONE
It Is distilled by J. W. McCallocb, Owensboro, Ky.
,2 . .., v
h NOTICE !
- "GREEN RIVER" is is the official
"GREEN RIVER" whiskey was
For Sale in All
W. C. PEACOCK &
1 TAKE NO
whiskey of the TJ. S. Nary X)ept
awarded the Gold Medal at tbo rarss
Saloon and by
CO,, Ltd., Sole Agts.
Eusopia Goods of all kinds.
Silks of every
Chlneao G rass Hinen, all colors,
3ress Goods and St of erar? description
to fit, Xtsdies, GnUamen isd
P K1 1? ' Jf Jf ? If " " fc
Stables, Fort street, ready and will-
Bring your horse np to the shop
and wo trill dress him np to the line,
saddle, bridla and bit
Can furnish, absolutely everything
la the harness line and repairs of all
forts and conditions done and doae
Are ow ist opposite The Club
tackle all kinds of business.
mi i m
AIgh aid See Oir WMws.
Talk about Tables being tornsd. You'll
see acre Tables tmnedorer at a good
cheap figure than you ever saw before.
Of all kinds, quality and quantity : :
Oak, Golden Oak, Plemiah 0k,
Birds3ye Maple. Imitatioii Manof a5
Etc. Etc. J
CheffonJew .00 jip
FeUer pillows ... W
C v C! C5 J! J! v J! J!
WHEN YOU WANT
California fafness Shop
im HOKOCUOJ MEHJBnCSH, WEDNESDAY. AUGUST 14, 1501.
rICW TU KW
ii ami mi
"It Must Be Levied or
Can't Go On."
mmm was u a mili m
GENERAL HARTWEtt SAYS IT IS
IN NO WAY EQUAL OR
Judge Gear Again At Work Sister
Albertlna vs. Kapiotani Case
Drawing to a Close Genevieve
Dowsett's Property Court Notes.
The Income Tax law was brought
up before the Supreme Court yesterday
morning (to show cause why it
should be allowed to continue to enjoy
General A. S. Hartwell opened the
argument, starting the fight against
the law. General Hartwell, with W.
O. Smith and A. Lewis, Is championing
the cause of the petitioners, G. H.
Robertson and the Waimea Plantation
Company, who are opposing the tax,
while Robertson & Wilder are defending
the vaudity of the new law.
Hartwell commenced his argument'
by a direct attack on the' whole principle
of the tax and kept up the attack
all through his speech, finding
nothing In the law that was good and
much that was bad and unjust He
dealt with the American and Hawaiian
statutory enactments with which
the tax is held to be inconsistent.
The General said that courts had
always displayed a natural delicacy
in overruling the enactments of the
legislative branch of the government
He thought, however, that no such
feelings should be experienced in
handling a taxation law.
Hartwell declared that the presumption
of validity did not attach
to a taxation law. On the contrary,
as a law placing a burden on the
people, It was always to be strictly
construed. The General called the
Court's attention to the decision of
the Supreme Court of the Republic
which overthrew the income tax law
passed by the Legislature of 1897. a
decision from which Justice Frear.
dissented. Quoting from the dissenting
opinion as well as the others,
General Hartwell showed that taxation
laws must be equal and uniform.
Attention was called to Section 10
of the Organic Act, as follows: "That
all rights of action, suits at law and
in equity, prosecutions and judgments
existing prior to the taking effect of
this act shall continue to be as effec
tual as if this act had not been passed."
The attorney said " that this
made the Hawaiian Supreme Court
decision, by which the former income
tax law was declared unconstitutional,
the latest Hawaiian authority in the
Here Justice Galbraith Inquired if
it was to be contended that the provision
of the Organic Act would prevent
the present court from overruling the
former decision. General Hartwell
stated that he could not go quite as
far as that "The former decision,"
said Chief Justice Frear, "is 'as effectual
as if the act had not been passed."
Hartwell was generous with his
quotations, referring many times to
Cooley on Taxation and various other
authorities, always emphasizing the
necessity of equality and uniformity
In taxation laws and denying that
any one class of people should be
singled out for taxation, other classes
being exempt The General declared
that there was no sovereignty in the
Territory, no Inherent power to impose
taxes at all. but only such powers
as are given by the Organic Act
General Hartwell was followed by
Attorney Lewis, who spoke denounc
ing the income tax and referring to a
large number of authorities.
The argument went on nntil late in
the afternoon. W. O. Smith following
Lewis for the petitioners, after which
A. G. H. Robertson spoke long and
earnestly for the defense.
Robertson quoted almost as many
authorities for the defense as counsel
had teferred to for the petitioners.
There was a pile of about seventy
books ia frost of the attorneys for
reference and whea tkey got through
there was not oao of the books, which
bad sot bees, oesed.
Robertson argued that the income
tax was a. Matfestly fair ase&ns of
taxation. He did not ee what there
was ia H tkt was objeciioaable.
Speakisc of cktMif ctk aei exemption
be saM Vuk tkere tw Tsotkisg to
prereat a syst of cktMilcatio& and
exeaspttat as tk k mw stands.
Tkoe tMafs wkkk wr taxed, by
their very s?$eclcaifo sde et&sr
things exempt. ...
He thoosht that ilWS was a fair
and very resosail esessption on
the salary of a. ssasu As to the par
ticular complaint of the issar&ace
companies he did aot see asytbis?
peculiar or imaaswerable ia the matter.
Under the iacosse tax law insurance
companies were required to
pay only two per eeat oa their net
earnings while under the property
tax they were obliged to pay one per
cent ca gross eamiags. It seemed to
him that there was Tery little difference
between the two.
Referring to that part of the law
which, gives the tax collector the power
to summon before Mm the members
of any corporation which is
thought to have made incorrect returns,
requiring them to bring with
them the books of the firm to be ex
amined by the tax collector, Robertson
said that the law did not provide
in any way for the punishment of the
members of the corporation in the
event of their refusing to show their
After talking for over an hour and
referring to all the law books on the
table in front of him. Robertson
wound up by saying that he did not
think that any of the objections made
to the income tax law would hold
water. He said that the Legislature's
discretion was very wide and broad
and that the courts could hardly Interfere
except in extreme cases.
"The tax is an extremely mild one,"
said Robertson, "and it has to be
levied or the government can't go on."
General Hartwell had a great deal
more to say after Robertson got
He thought there was a question as
to whether the Legislature ..realized
what it was doing when it made the
Income tax a law. When it taxed
salaries it did not make the salaries
of the judges exempt and when it
taxed property it made no exemption
for United States Government bonds.
General Hartwell believed that there
were a few United States Government
bonds in this country and thought
that those who held them should have
the benefit of exemption as allowed
by the United States Government
The General also thought that there
was a great deal of discrimination
shown between corporations and Individuals.
For example, whereas a corporation
could deduct all expenses of
running the business from the income
returns, a couple of individuals who
happened to be running a farm and
hired a man to look after the farm for
them, were not permitted by the law
to deduct from the returns of their
incomes the salary of the hired man if
the expense of the hired man happen
ed to be considered unnecessary by
the tax authorities.
"Counsel says that all we can do
Is to pay the tax," said General Hartwell.
"I do not think so. We can
do a great deal." The General then
proceeded to quote law by the page.
Each side files-a brief on Friday. The
Court adjourned shortly after 4
in Judge Gear's Court
After the Annexation Day recess,
practically the only breathing spell
that Judge Gear has had for several
weeks, the First Circuit Court sat
I yesterday morning and afternoon.
The case of Sister Albertina vs. the
Kapiolanl Estate was resumed. It
now seems that the prospects of a
speedy termination of this case, which
has dragged along for so long, are
The guardian of Genevieve Dowsett
Arthur B. Wood, has filed a receipt
showing that certain property has
been delivered to him by J. M.
her former guardian. The
receipt accounts for: $3,385.12 In
cash. 750 shares of the capital stock
of the Dowsett Company, 100 first
mortgage bonds of the Dowsett Com
pany, of the par value of $1,000, 2
unset diamonds valued at $529.37, a
necklace worth $30, 3 small stones,
unknown, a pair of garters with gold
fastenings, gold and ivory sleeve
links, gold shirt studs and so forth,
and deeds for two lots at the west
corner of King and Dowsett lane
(Dowsetfaomestead) and two lots at
A. A. Moatafflo has Sled answer to
the petition of Victoria S. Buffendean,
asking for partition of certain lands
in Manoa valley.
Criminal prosecutioas against T.
Ohara and Palewai were dismissed on
entry of aolle prosequi by the Attorney
Judge Gear yesterday granted Ka-hale
Napua a divorce frost Laaka
Xapua oa the groaad of desertion.
Three new appeals were jNsrfected
for the caleadar of the Supreme Court
yesterday, by Maoe & Taoaapsoa.
They are as follows, two of them being
appeals frosa Ja Sdlags of
the Firta Circsit: Sckweitaer Jb
vs. a J. Ffeael Tee Slag Tai
Cosspaay ts X. X. La&lac aai Ka.
p&kni vs. Xrs. L,. K. Paaki. appeal
fram Jsde A. "W. Carter.
Xotta lr ajelc bare bee, fticd
ia the fs&nriac ee: F. J, Testa
tk Mary Ana Lee. adsiaiiCrater ef
the estat of, AHDeSaJoy;. C, ja, Svte I
vs. Wbss Fa (alias Al: Fo) aad M.
B. Vivas vs. H. L. Eraas et aL
Attorney C C. BIttizs sp5ared,,lcr
C 1L Leases, ecavktsd of forger? to
the District Coart, moving that the
two acses asalast Ms cHeat be pjsced
oa th calendar for trial this teraa
The motion was granted. Bitting also
asked the coart to fix ball, suggesting
11600 as sufficient The Court,
declined to pass on the question
of bail until it had farther Investigated
PRINTING PLANT AT MANILA.
The Government Will Use Type-Setting
WASHINGTON, July 30. To-morrow
bids will be called for to furnish
a complete printing office for the use
of the Government in the Philippines.
It is proposed to establish-there as
complete a plant although on a smaller
scale of course, as the one in the
Government printing- omce here in
Washington. In ose respect this new
possession will have an advantage
over the mother country la its printing
establishment as it Is the inten
tion to install linotype machines in
the Ph!lippine plant
This will be a decided innovation,
as so far as typesetting machines
have kept oui of tho Government
printing office in this country. All
the work, including, the printing of
the Congressional Record. Is done by
hand In the Government printing office
in this city. When it was determined
to. establish a printing office In
the Philippines the officials of the
War Department determined to secure
the latest labor-saving machinery
and when they found that two linotype
machines would do the work of
practically twelve hand printers they
decided to adopt the improvement
They have secured a practical printer
from the Government Printing Office
In Washington who will superintend
the Installation of these machines in
the Philippines and instruct operators
there in their use.
It is understood that about $100,000
are to be used in the establishing of
this printing office, which, will Include
electrotyping. stereotyping and photo
engraving plants, so as to have a complete
outfit for the work to be done
20 feet is the proper distance at
which a normal eye should clearly distinguish
letters of an inch.
Not one person in a thousand can
tell what constitutes normal, or perfect
Less than one in every nundred has
We can show you what normal vis
Can give it if glasses will accomplish
Normal vision easy vision restful
Factory on the premises.
A. N. SANFORD,
Boston. Building, Port street.
The Whole Story
8 in one letter about 8
x (n8T bath.) x
5 Tom p. Lsjt, PeUce Stolon So. 5
5 5, itaitresl: "We. frcqscaUr ate Tmanc S
O Davis1 tn tit ttem. Q
Q K&, T&sttmaii , ttijium, ftvtt Mia, ckg O
X Ka&u, erampt, asd aS && n&kii R
V tefta tsta ta osr poaitkg. Iktrc
O Ulioa ia mjisg ttet Fas-Sous "
X UM& XatonutUy a ft
Q Tvo&3H,3Sc. sa Ste. books. S
THE JLL0XA SALOON
Is the place all right t lis hot -weather.
DRINKS OF AT.T,
KDvBS. GOOD CIGARS, in
. fact everything to asake a tired
and thirsty wan. A HAPPY
OXE. : s t : : : t z :
DOXT T la mftJI
BOHTX BY THE ISOX WORKS-
T. YXJJStf TAT; -
Xo- T272 Port Street, ewr Xakal.
A large Hoe oCa4y Mask 3oaiio
Net a always oa basd.
Yes, this way for Silk Linings made from Cotton. Tltegr
have all the appearance o Silk that's one roasoa wky
Dress linings achieved popularity at & bound.
But they wear hetter than Silk that another rttsoti.
Then they are purchaseabie sU about oncMiunrteclli&eoc
ol Silk that's the third reason.
Women have learned, that taffeta, silks ars bound to crack
at some stage of their use.
GILBERT'S LININGS WILL NOT CRACK
They Tvill not fade nor discolor tha undtrgarsMttsS.
Gilbert's Linings are made in many styks for xnaay
uses. There are :
Percaline, Satin Surab, India and Imperial Satiates, Sultana Satis,
Silrer Sheen, Xerceriaed Sateen, Nearsilk. and Amlsiik.
New lines are ia Parisian Silk colorings to baraoalae wHbta
present shades in dress goods. They are so beautifully Saisfeed tat
they look fit for the outside rather than the inside of a dress.
They make an ideal foundation for evening- dresses, betg far
lighter and stronger than silk. 'They are not in the least papery, like
many cheap linings.
Wi will rsplacs an; cf Bilhrfs linings vtlkh do not gi?a perfect salisficita
McKecMe Paint and Wall Paper Go., Ltd.
J 1178-1184 UNION STREET
I PAINTS, OILS, GLASS
a (Ornamental and Plain)
2 Putty, Wall Paper, Room Mouldings, Window Shades,
2 Curtain Poles and Fixtures, Brass Rods, etc.
Diamond - Heed FIddp - Painl
Guaranteed to dry hard and glossy; also our
ready mixed paints. Put up in packagos to
e suit the purchaser.
S TELEPHONE MAIN 62. aak
W. W. WRIGHT
SSpacioxis 2Srer (Quarters
at tlie junction of X03STO
and SOUTH SOT. : : :
Q3R 3S2fQS I
BlieSlES, PHAETOHS, WABONS and VEHICLES Mfli
mmi HiEBULS mi
PHONE MAIN 252.
KING AND SOUTH.
IY a a
A A A A A. J Ifg&amm j ,
slwafs &9 tezi.