SEMI-WEEKLY MAUI NEWS, TUESDAY, JULY 18, 1922.
TO EQUIP YOUR CAR WITH
Norwalk Tires and
IS TRUE ECONOMY!
These tires have established a
record here in the Islands second
to none lor dependability and long
A trial will convince you of NOR
Handled by Oarages and Dealers
Look for the NORWALK Sign!
Thso. H. Davies & Co.,
HONOLULU and HILO
SIDNEY SHORT LINE
Sonoma from Sydney, July 27
5'& days to Coast
Ventura to San Francisco, June 27
For particulars, etc., apply
C. BREWER & CO.
GENERAL AGENTS, HONOLULU
SEND FOR CATALOG
SPECIAL ATTENTION TO MAIL
Honolulu Photo Supply
P. O. BOX 1059 FORT ST.
K. Machida Drug Store
The Best in Town
And a Lp-To-Date Soda Fountain
Give U a Trial
KAHULUI : WAILUKU
Clothes, suits and hats cleaned and
dyed. Good work assured
YOSHIZAWA CLEANING SHOP
Puunene Ave. Kahulul
P. O. Box 131
Hawaiian Commercial & Sugar
Maui Agricultural Company
Hawaiian Sugar Company
Kahuku Plantation Company
McBryde Sugar Company
Kahului Railroad Company
Kauai Railroad Company
Pauai Fruit & Land Company
LODGE MAUI, No. 472, P. & A. M.
. Stated meet in.es will be held at
.Masonic Hall. Kahulul, on the first
Saturday night of each month at 7:30
Visiting brethren are cordially in
viled to attend.
GEO. N. WEIGHT. W. M.
W. A. ROBBINS, Secretary
ALOHA LODGE NO S KNIGHTS
Regular n.tviings will be held ai
!he Knightu of Pythias Hall, Wai
!uku, on tht second and fourth Friday
or earn month, ct 8 p. m.
All visiting members are cordially
Invited to attend.
H. ALFRED HANSEN, C. C.
A. MARTINSEN, P. C, K. R. & S.
ROOMS $1.00 PER MIGHT
Reasonable rates by the week or
Wailuku, Phone 136-A Maui, T. H.
BEST SERVICE ON MAUI
With our new equipment we
are able to give the most de
pendable, prompt and efficient
service in cleaning, pressing,
repairing and dyeing of Men's
and Women's Clothing. Our
steam presser can do the work
in 1 5 minutes.
Market St., opp. Kalua Ave.
Market St. Tel. 27 1 -A
FRESH WELL COOKED FOOD
Meals Served from 5 a.m. to 7 p.m.
Strictly Cash Business
BEST KONA COFFEE
PHONE ORDERS SOUGHT.
Our Bread, specially made of best
quality flour, delivered anywhere
Greater Yields and Better Crops
P. O. Box 484 Phone 8197
23G3 N. King St.. Honolulu
Hiro, The Tailor
Is Ready to Make Your Latest Style
Good Fit Guaranteed
! T 7 .
Don't blame the shop
per for hesitating.
The color, finish and
quality can only be
seen where the lighting
For expert advice CO
JOHN A ROBINSON
Lahaina, Maui, T. H.
AUTO TOP SHOP
T. MATSUDA, PROPRIETOR
New lops built. Old tops repaired
First class machine work.
KALUA AVE., WAILUKU
Singer Sewing Machines
Cash or Easy Payments
K. OHTA, Agent.
Phone 160c. Wailuku. Main Street.
Special Federal Tax
Under Last Year Law
Must Be Paid In July
Information of importance and value
to business houses, concerns and in
dividuals in business is contained In
i a communication sent to Maui News
I from the office of Die collector of In
ternal revenue for the district of Ha
I vail with the. request that it be given
'the publicity to which it is eniitled.
I The communication follows in full:
' Forms for making returns of special
taxes, due under the Revenue Act of
j!21 during the month of July, now
are available at the office or Collector
of Internal Revenue. Honolulu and the
! branch offices at Wailului, Hilo and
j To avoid penalty return nnd pay
ment of the tax must be made on or
; before July 31, 192 2.
j Return of the capital stock tax dom
estic corporations; foreign corpora
I tions 708 must be made on Form 707.
I Form 11 is used for making return of
jtlie miscellaneous occupational and
;the tobacco manufacturer's special tax.
Regulations 64, governing the collec
tion of the capital stock tax. Regula
tions G9 governing the collodions of
the miscellaneous occupational ta?:es
and Regulations 8 governing the col
lection of the tobacco manufacturer's
special tax also may be obtained upon
request of the office of the collector
of internal revenue and branch offices.
Tax On Capital Stock
The revenue act provides "that ev
ery domestic corporation shall pay an
nually a special excise tax .vilh res
pect to carrying on or doing biusiness
equivalent to $1 for each $1,000 of so
much of the fair average value of its
capital stock for the preceding year
ending June 30, as is in excess of $5.
000. In estimating the value of the
capital stock, the surplus and undivid
ed profits shall be included.
"Every foreign corporation shall pay
annually a special excise tax with re
spect to carrying on or doing business
in the United States, equivalent to $1
for each $1,000 of the average amount
of capital employed in the transaction
of its business in the United Slates,
during the preceding1 year ending June
The basis of the tax In the case of
a domestic corporation Is "carrying on
or doing business" in the capacity of
a corporation or associations. Quot
ing from the Capital Stock Tax Regu
lations No. 64, "The words and carry
ing on or doing business' must be
given every ordinary and natural,
signification. 'Business' is a very com
prehensive term and embraces what
ever occupies the time, attention or
labor of men for the purposes of live
lihood or profit. In other words busi
ness necessarily involves the idea of
gain." Every domestic corporation
must make a return on Form 707, even
though the law may indicate that it
is exempt from the tax. The question
of exemption is one for determination
by the Commissioner of Internal Rev
enue. The basis of the tax in the case of
a foreign corporation is "carrying on
or doing business in the United
States." A foreign corporation Is
carrying on or doing business in the
United States if it maintains an afent
or an office or warehouse in the Unit
ed States, or in any other way enters
the United States for the purposes of
Following are the miscellaneous oc
cupational taxes: brokers, $50; pawn
brokers, $100; ship brokers, $50; cus
tomhouse brokers, $50. Proprietors of
theaters, museums and concert halls
where a charge for admission is made
having a seating capacity of not more
than 250, shall pay a tax of $50; hav
ing a seating capacity of more than
250 and not exceeding 500, $100; hav
ing a seating capacity exceeding 500
and not exceding 800, $150; having a
serving capacity of more than 800,
Circus proprietors are required to
pay a tax of $100; proprietors of bow
ling alleys and billiard rooms are re
quired to pay $10, for each alley or
table; proprietors of shooting galleries
$20; proprietors of riding academies,
Rental Service Cars
Persons carrying on the business of
operating or renting passenger auto
mobiles for hire are required to pay
$10. for each such automobile having
a seating capacity of more than two
and not more than seven, and $20. for
each such automobile having a seating
capacity of more than seven.
Section 1003 of the Revenue Act of
1921 imposes a tax upon the use of
yachts, pleasure boats, power boats,
sailing boats and motor boats with
fixed engines, of over 5 net tons,
length over 32 feet. Numerous in
quiries have been received concern
ing this tax. These boats are divided
into three classes with respect to
length and a separate tax is provided
for each class as follows: over 5 net
tons, length over 32 feet and not over
50 feet, $1. for each foot; over 5 net
tons, length over 50 feet and not over
100 feet, $2. for each foot; over 5 net
tons, lencth over 100 feet, $4. for each
foot. The Commissioner of Internal
Revenue has held that a vessel must
be both over 5 net tons and over 32
feet in length in order to be subject
to the special tax impose by this
section. No return of certificate of
exemption will be required in the case
of boats falling below both, or either
of the specifications.
The baseball game played between i
the Kualapuu and Kaunakakai boys at I
Kaunakakui on Sundy the 9th, was :
won by the latter. j
Several new cottages are going up,
one east of Mapuleliu for Waldemar j
Duvauchelle, another at Mapulehu fori
Mr. McGuire, assistant at the dairy, t
a cottage on Hitchcock's property for
Rev. Welch and a fourth building for
Ernest Meyer at Kalae. '
Dr. Hlodgett, who with his son and
party are at the Maunakulawal Hotel, i
have been fishing and hunting on the
Wong Hee of Kamalo had his finger
bitten on by a pig on the 8th.
Rev. George DeKay of the Anti
Saloon League will visit Molokai
some time in October and speak at
the various schools of the district. Dr.
Goodhue who has been reelected mem
ber of the executive committee for
Molokai will accompany him.
The government physician or lee
ward Molokai was a guest or his
brother's Dr. W. J. Goodhue at Kalau
papa on Saturday, Sunday and Mon
day. INDUSTRIAL ACCIDENT BOARD
The monthly meeting of the Indus
trial Accident Hoard for the County
of Maui will be held In the Wailuku
District Court Room, Wailuku, next
Thursday morning. July 20th at 10:30
o'clock. All persona having business
with the Hoard are asked to be pres
ent. F. S. WADSWORTII,
KAPPA ALPHA THETA
A new fraternity Catalog is to be
published in 11m Tlfn r flit lira onl a r.
quest has come from Headquarters for
names and addresses of all Thetas In
The full name, mnilin mlilroaa onl
residence and name of fraternity
cnapter is desired. (If married, the
iiusDanus initials should be given al
so.) Please send replies without delay to
MISS CHARLOTTE HALL,
2447 OAIIU AVE.,
HONOLULU, T. H.
My wile, Carrie Coelho, having left
my bed and board, I will not be res
ponsible for any debts contracted by
her without my written order.
(Signed) MANUEL COELHO.
Haiku, Maui, July 14, 1922.
(July 14, 18, 21.)
If the person who took the electric
oven from the residence formerly oc
cupied by V. A. Vetlesen, will return
same to Maui News Office nothing
further will be said or done In regard
thereto. Otherwise the matter will be
placed in the hands of the police.
Motor Vehicle Commissioner Dill's
family bus bear the license number
22222. That car hardly needs a hoin,
say we. Newark Star Eagle.
IN THE CIRCUIT COURT OF THE
SECOND CIRCUIT, TERRITORY
In the Matter of the Application of
Anita Gouveia for an Order Author
izing her to sell Real Estate.
ORDER FOR PUHLICATION
Anila Gouveia, a married woman,
having on the 7th day of July. 1922,
filed a petition for an order authoriz
ing and empowering her to sell and
dispose of her real estate, said peti
tion setting forth that she is a marri
ed woman and that Joseph Gouveia,
her husband, has abandoned and de
serted her, and has absented himself
from the Territory of Hawaii and has
not made any provision for her main
tenance and support; and praying for
an order to authorize and empower
her to sell her real estate:
NOW THEREFORE IT IS HEREBY
ORDERED that notice of said petition
be given in the "Maui News," a news
paper published in Wailuku, County
of Maui, T. H once a week for three
consecutive weeks, and that the hear
ing of said petition will be held in
said Wailuku on Thursday the 9th
day of November, 1922, at the hour
of ten o'clock A. M., or as soon there
after as counsel can be heard.
(Sgd.) D. H. CASE,
(Sgd.) MANUEL ASUE,
(Seal of Court)
Dated tills 7th day of
July, A. D. 1922.
(July 11, 18, 25, Aug. 1.)
AC ORDINANCE PROHIBITING
CHILDREN UNDER THE AGE OF
TWELVE (12) YEARS FROM
PLAYING UPON THE PUBLIC
HIGHWAYS OF THE COUNTY OF
MAUI IN CONGESTED DISTRICTS
BE IT ORDAINED BY THE BOARD;
OF SUPERVISORS OF THE j
COUNTY OF MAUI, TERRITORY j
OF HAWAII, That
Section (1). The term "Congest
ed Districts" in this ordinance con
tained shall refer to portions of a
public highway in the County of
Maui where the territory adjacent
to the public highway on either or
both sides thereof for a distance of
100 yards contains buildings used for
residence or business purposes within
50 feet of said highway closer than
100 feet apart
Section (2). It shall be unlawful
for any child under the age of twelve
(12) years to play or loiter upon that
portion of the public highway used
for vehicular traffic in any congested
district in the County of Maui as in
this ordinance defined, and any child
so found loitering or playing upon
such portion of said highway may bo
taken In custody by any police officer
or the probation officer for the Coun
ty of Maui and detained until the
parent, guardian or person having the
custody, control or supervision of
said child calls for said child.
Section (3). Any parent, guardian
or person having the custody, control
I or supervision of any child under the
age of twelve (12) years, who shall
knowingly permit said child to play
' or loiter upon the portion of the pub
i lie highway of the County of Maui
j where such playing or loitering is In
this ordinance prohibited, Is guilty
; of a misdemeanor and upon convlc
! tion thereof may be punished by a
fine not to exceed the sum of Fifty
i ($50.00) Dollars, together with costs
of court, and in default of the pay
ment of such fine shall be imprisoned
until such fine andor costs shall be
discharged by the operation of the
general laws applicable thereto.
Section (I). This ordinance shall
become effective from and arter 1 he
1st day of August. 1922.
Hoard of Supervisors for the County
of Maui, Territory of Hawaii.
(Ry S.) S. E. KAL-UIA,
Chairman and Executive Officer.
(S.) WM. FRED KAAE,
County Clerk, County of Maui,
I hereby certify that the foreuoing
ordinance upon consideration had and
vote taken was passed by the Hoard
or Supervisors of Ihe County of Maui
on Hie lllh day of July, 1922, at the
regular session or said Hoard, and that
on the lllh day or July 1922, n true
copy thereof was posted upon a bul
letin board in front of the room oc
cupied by the Hoard of Supervisors,
and that a true copy thereor waj pub
lished one time in the Iaul News,
a newspaper of general circulation,
published at Wailuku, Maui, Territory
of Hawaii, said publication beins made
on the 18th day of July, 1922.
(S.) WM. FRED KAAI3,
County Clerk, County or Maui, T. II.
IN THE CIRCUIT COURT OF THE
SECOND JUDICIAL CIRCUIT TER
RITORY OF HAWAII.
At Chambers In Equity
The Henry Waterhouse Trust Co.,
Ltd., Trustee for Sarah E. Brown,
Complainant, v. Thomas Treadway,
et al., Respondents Partition, Eq.
ORDER FOR PUBLICATION OF
PROCESS, AND NOTICE OF
PENDENCY OF SUIT.
THE TERRITORY OF HAWAII:
To Elizabeth Morse, Joseph Morse,
Nancy Morse Higgs, John Higgs,
Josephine Morse Wilson and Henry
Wilson, certain of said Respondents,
and all others whom it may concern.
Upon motion of C. F. Peterson, at
torney for the complainant above
named, for an order for publication
of process and notice of the pendency
or suit, and upon reading the affidavit
herein and the verified bill of com
plaint herein, it appearing therefrom
that personal service of said suit and
process cannot be made upon you for
the reason that you are not within
tike Territory of Hawaii, but are at
present on the mainland of the United
You are hereby notified that a suit
Is now pending in the said Court and
cause wherein said complainant has
TIME TABLE KAHULUI RAILROAD CO.
Daily Passenger Train Schedule (Except Sunday)
The following schedule went Into effect November 18, 1918.
P MP M
A., elsville ..1
.. Paia ..
5 09 3 05
5 00,2 55
.. Hania- ..
L.. Haiku ..A
TOWARDS PUUNENE TOWARDS KAHULUI
3 I 2 4
Passenger Passenger Distance STATIONS Distance Passenger Passenger
PM AM Miles Miles AM PM
2 50 6 00 .0 L..Kahului..A J 2.5 6 22 3 16
3 00 6 10 2 5 A. Puunene. Ll .0 6 11 S 05
1. All trains dally except Sundays.
2. A Special Train (Labor Train) will leave Wailuku dally, except Sundays,
at 6:30 a. ru., arriving at Kahulul at 6:50 a. m., and connecting with the
1:00 a. m. train for Puunene.
3. BAGGAGE RATES: 150 pounds of personal baggage will be carried free
of charge on each whole ticket, and 75 pounds on each half ticket, when
baggage is in charge of and on the same train as the holder of the ticket.
For excess baggage 25 cents per 100 pounds or part thereof will be
For Ticket Fares and other information see Local Passenger Tariff I. C. C.
No. 12 or inquire at any of the Depots.
Food to tempt the apetite of the most fis'ii his and de
licious enough to set before a kinp.
T. AH FOOK Kahului
by bill or complaint duly verified ask
ed for the partition of certain lanls
and tenements therein described
situate at Keopukanul. Molokai, em
braced in R. P. Grant 2228.
Now Therefore you are directed to
appear in the court room of said court
in Wailuku, County of Maul, Territory
of Hawaii, on Saturday, August 12,
1922, at 10 o'clock A. M., the date
hereby set for your appearance, plea
or answer, then and there to show
cause why the prayer of said bill or
petition should not be granted.
It is further ordered that notice
hereof be published in the Maui News,
newspaper, once in each week for four
weeks, namlv on July 11, 18, 25 and
August 1, 1922.
Dated at Wailuku, Maui, T. H., July
(S.) D. If. CASE,
Judge Circuit Court 2nd Circuit, T. H.
(July 11, 18, 25, August 1.)
AGENT TO GRANT
Mrs. Alice L. Kahokuoluna
IT WILL PAY YOU
to see what THE PRUDENTIAL
has to offer before closing with
any oilier life insurance company.
BANK OF MAUI, LTD.
BUY BY MAIL
I'll save money for you. Men's
Clothing, shirts, collars, neckties
and other furnishings. Pictures
and novelties. The advantage over
the ordinary mail order business is
you have me here to see the goods
are right, when they come.
GET A GLARE SHIELD
and protect yourself and your car
W. W. DISMUKES 1
Next to Wailuku Hotel
CONTRACTOR AND BUILDER
PLUMBER AND TINSMITH
Wailuku, Maui Vineyard St. near
JEWELERS and WATCHMAKERS
We cater to the highest and low
est class trade. Watch and clock
P. O. Box 315 Phone 265, Wailuku
A MA M
P MP M
1 30 3 35
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