Newspaper Page Text
BY C. S. BARTOW.
AND
Superior Carriage Horses !
AT AUCTION,
ON THURSDAY, : : NOV. 1st,
At 10 A. M.. at Salesroom, will be told,
JL Lot of Furniture I
Comprising Bedsteads, Lounge., Sofa,
Tablea, Mattresses, 4c. tc.
Immediately after the abore .ale, la front of Salesroom,
will be fold,
The CHOICE STOCK
OF
Carriage and Saddle Horses,
FROM the STABLES f the HAW. HOTEL.
ALSO
Single and Double Seated Wagons, Express,
On Rockaway, Saddles, Bridles,
Single and Double Harnesses, 4c.
C. S. BARTOW. Auet'r.
Real Estate at Auction!
ON SATURDAY.
OCTOBER 27th,
At 12 o'clock, noon, at Salesroom,
By order or A. 3. Cartwright. Esq., I will sell at Public
Aactioo, a
Certain Parcel of Land !
Situmted tit Kapalana, In Honolnlu,
Acsl bounded as follows: Commencing at the southeast cor
ne r and running north 39 9 W, 1 chain 60 links along the
laid of Manala; thence N 50 ,25 linka along the same
Ian d; thence Ni2 W, 2 chains 54 links along the same land;
the ice S 47 W, 90 links along the same land; thence N 40 W,
85 links; thence N 42 E, 2 chains 86 links; thence S 44 E,
2 eliaine 73 links; thence 8 51 E, 2 chains 20 links; thence S
43 W, 2 chains 68 links containing an area of
I Acre and 1 8-1 OO more or less.
Being tbe Lot called Apana 1, formerly held by Lapael under
Royal Patent. And
Also, that Certain Parcel of Land !
Situated In aaid Kapalama, Kilikiliawa makal, and bounded as
in Royal Patent No. 105 to Henry Zapplien.
C. 8. BARTOW, Auet'r.
ED. HUH & CO.
Oll'er for Sale
FROM-
England, France & Germany,
JUST ARRIVED,
PER R. G. WYLIE,
CONSISTING OF
Iixll Assortment
OF
Cottons. Linens & Woolens
OF EVERY DESCRIPTION,
Prints, Denims and Merinoes,
Flannels, Waterproofs. Drills, Lawns, Cambrics,
Moleskins, Sheetings and Bedspreads,
Clothing, Hats, Shirts, Undershirts,
BLANKETS Woolen, Cotton and Union;
QUOAD CLOTHS, TWEEDS,
Shawls, Umbrellas and Parasols, Hardware,
Wrapping Paper, Candles, Looking-glasses, Neckties,
barters. Saddlery, 8ocks and Stockings,
Artificial Flowers, Dolls, Ribbons, Frillings,
Crawls, Jewsharps brass and steel;
BUSICAL INSTRUMENTS, JEWELRY !
Oil iaintings,
GROCERIES:
Fresh French Petite Pots, Sardines, hf and qr tins;
Mushrooms, Prunes, Capers, Mustard,
Assorted French Fruits, to glass;
.German Preserres, in tin;
Gun Y-wder and Shot,
Eevolvers and Ammunition,
Hair Oil, Pomatum, Extracts, Toilet Soap,
GENUINE EAU DE COLOGNE !
Bags and Bagging, Twine,
Briar and Meerschaum Pipes,
Etc.,
Etc,
Etc.,
Etc.,
Etc.
AT LOWEST MARKET RATES.
Orders from the Other Islands Promptly
Attended to.
ocSlm F.n. HOrTSCHLAEGEBfcCO.
ANOTHER INVOICE OT THOSE JUSTLY
Celebrated
Melbourne Preserved Meats,
Comprised in part as follows:
Ox and Slieep Tonprues !
EQriL TO AXT PATE DE F0I3 GRAS,
Also Cases of:
Roast Beef. Boded Beef, Roast Mutton, Bciled Mutton,
Irish Stew, Hatch Potb. Tripe (plain),
. Tripe sod Onions, Harried Mutton,
Ox Cheek and Vegetables,
Spiced Beef, Spiced Mutton,
Risoles (seasoned). Rump Steak Stew,
CoUard nead. Beef a la Mode;
Soups, in 20 different varieties !
Coos prising:
Ox Tail, Mulligatawny, Julienne, Beche de Mer,
Mock Turtle, Kidney, Prince of Wales,
Pate d' Italic, Mutton Broth,
Gravy, Maccaronl, etc, etc.
Estractnxxx Carnis!
(Prepared according to the direction, of Baron UeNg )
Thi. extract of meat,!, snperior to any that ha. ever been
offered In Honolulu. GCARAN
TrrPKTcfLY SWEET, for any length of
time, in any climate.
Just the thing for Picnics, and Parties residing on
the other Islands.
Island. Order, respectfully aolicitod and filled at price, to
defy competition.
.v. n. Meat Preserving Co.'s Meats, aad you
i uiuei uib tiw
5 can rsly upon EVERT TIN being in pence wun.
For .ale only by F&IEL fc BCSH,
BY E. P, ADAMS.
REGULAR CASH SALE !
ON FRIDAY, : NOV. 2d,
At 10 o'clock a. m. at Salesroom, will be sold,
DRY GOODS,
CLOTHING, . .
CR0CKEBY,
FANCY GOODS.
A Line of New Groceries!
Golden Gate Peaches, Pears, Ac, Star Hams,
Yeast Powder, Sardines, Tea, Prunes, Candles,
Pickles, Manila Rope, Salmon, Oysters, Lobsters,
Peas, Soda Crackers, Corn Meal, Cigars, dec
ALSO
1 CORN MILLIN GOOD ORDER
K. P. ADAMS, Auctioneer.
SALE OF VALUABLE
Cauc & Fa si urc Lands
ON
SATURDAY, : : NOVEMBER 3rd,
At 12 O'clock, Noon, at Salesroom of E. P. Adams,
Queen Street. Honolulu, we shall aell for CASH, tbe
AHLUAA.OF H0NUAP0,
AND
IL1 OF KAPUALEI !
SITTATED IX THE DISTRICT OF Kir, HAWAII.
These Lands are adjacent to each other, making one tract of
ABOUT 2,200 ACRES IN EXTENT !
Or which 1000 Acres, more or less, are
ifcioii Cane Lands !
AND THE REST
COOD CRAZING LAND!
Title. Land Commission Award No. 8559 B. A Dana B.
There is a Lease upon these Lands expiring on the 1st or
January, 1879.
The upper part of this Tract lies in a rain belt, where there
is sufficient moisture for cane growing tbe year round.
For further particulars, inquire of 8. B. Dole, or E. P.
Adams. Charts at Salesroom.
E. O. IIALL,
J. MOTT SMITH,
8. B. DOLE,
Trustees of Lunalilo Estate.
C. BREWER &, CO.
OFFER
FOR SALE JUST RECEIVED
By the Splendid New Americas),
BARK "AMY TURNER !"
A. W. NEWELL, Master,
The Following Assortment
OF
MERCHANDISE
riUVO HUNDRED TONS STEAM COAL,
M. One nundred and Thirty-five Tons Cumberland Coal,
Twenty Tons Stove Coal,
6 Extra Timbered 30 Feet New Bedford Whale Boats,
Oak Plank, one to four inches;
Cases Boston Card matches !
CASES
" RADIANT " KEROSENE OIL,
KEGS CUT NAILS, 3d to 40d;
Kegs Cut Spikes, 4, 6 and 0 inches;
Naval Stores & Ship Chandlery,
Wilmington Pitch, American Tar, Resin,
Spirits Turpentine, Cotton Duck, Nos. 1 to 10;
MTCUB 1Utt tuauiiR iiupv) u tr ua va . , w j su-u,
Cutting Falls, Whale Line, Asst'd Oars, 10 feet to 20 feet;
PLANTATION STORES !
Leather Belting, Rubber Hose,
Centrifugal Linings, Rubber Packing,
ZPv RIS PLOWS!
Side Hill Plows, Eagle Plows,
OX CARTS, OX YOKES,
FENCE WIRE, NO. 6 AND 6;
DRY G- O O T S I
Amoskeag Denims, Bleached Cottons, 4 4, 8-4, 10-4, 11-4;
Haymakers' Denims,
Langdon," " Waterford," Heaviest Width" Brown Cottons
Durham rrints, so in.; Birauora 1 am one, in.;
Merrimac Prints. 30 In.; Assorted Prints, 26 hi.;
Knickerbocker Prints, Hamilton Percales,
Dunnell Buff Prints
FAIRBANKS SCALES, asst'd sises, on wheels;
Clams, Green Peas, Green Corn, (La Croix Brand;)
Tomato Ketchup, Potted Meats, Lobsters, Tomatoes,
Meats. Corn Starch.
Gerkins, i gallon and 1 gallon jars; Dairy Salt, In Barrels;
PROVISIONS:
Barrets American Mess Beef, Bbla. Am. Extra Prime Pork
Quarter Barrels Clear Pork,
FAINTS A 1ST U OILS :
Hair Bbls. Mineral Paints, Boiled Linseed Oil, 6 gall, tins;
Demar Varnish, Coach Varnish,
IRON -A-3r3Z MET A TiB s
Iron Pine, i to 2 In.; Galvanised Pipe, to 11 In.;
Babbitt fiieiai, ooiaer, aiwnea our xruu, rouuu st square.
Hoop Iron, , t, l men, it men;
Yellow Metal, 10 ounces to 26 os.; Sheath Nails, U, Hi
HARDWARE :
' Square and Round Pointed Shovels, Charcoal Irons,
Mattocks, Block Rivets,
A Few Sets ot Single Harnesses, One Set Double ditto;
WOODEN WAEE !
Axe Bandies, Barrels Bung, Folding Clothes Horses,
Wheelbarrows, Ox Yokes, Canal Yokes,
EASTERN PINE BARREL & KEG SHQOKS,
Spokes and Hubs, asst'd sizes; Hide Poison,
Nests Trunks, Paper Bags,
Dining Chairs, Wood Seat Chairs, Cottage Chamber 8ets,
Black walnut Moeooaras,
An Invoice of JIcMurray's Fresh Oysters,
one and two pound cans;
An As.t. of KNOWLES STEAM PUMPS,
numbers two to seven;
TO BE SOLD AT REDUCED RATES!
A Welt Selected Assortment of SADDLES, of a Celebrated
aiaaer.
BURNETT'S Lemon and Yanila Extracts,
Burnett's Cocoaine, Kallistou and Toilets.
jy28 3m
C. BREWER tc CO.
SUGAR MACHINERY ! !
nnllE UNDERSIGNED HAS JUST BE
J. CEIVED per Mail from the celebrated
OLASOOW IRON WORKS OF
MESSRS. MIRLEES, TAIT & WATSON,
Exact particular, of the cost of
SUGAR MANUFACTURING PLANT
Of seventeen different capacities ranging
16SO Lb. Sugar 1st lO Hour a at sa Cast wf
210, la sa Flrt-cls Vsicaaua Past
Plant ts make 18 Tons f Sh
gsr in lO Hs.nnlatsil
r ,470.Llircred
1st Glaaswav.
The undersigned are prepared to receive orders lor such
machinery, and to arrange for freight on same to be shipped
by a NEW IRON CLIPPER SHIP now building in the
Clyde of 1000 tons burden, to leave OLASOOW on or about
the 16th of February next.
N . B. Orders for all kinds or Machinery and other Euro
pean Merchandise to be shipped by the above vessel, should
be sent to tbe undersigned during the month of September or
not later than October lOtn. naie i ireigm arnngeu ior.
ao2fl
GREEN, MACFARLANS fc CO.
COAL TAR.
N BARRELS AND CASKS.
For aale by (se30)
BOLLES ft CO.
. 3toirtistmwits.
Ex Bit. II. C. Wylie,
HTCSCATELL RAISINS. In hf. Si ar.bssesl
1TJ.
Sultana Raisins, in 7 lb. jars and 4 lb. tins;
Zante Currants, In 7 lb. jars and 4 lb. tins;
Crystallised Fruits, in small boxes;
Cosaques, In great variety
Somebody's Luggage, latest styles
Morton's Chocolate de Sante, in 7 lb. tins;
Moo res' Cocoa and Milk,
French Chocolate, in 12 lb. tins;
Epp's Homoepathic Cocoa, In 7 lb. tins;
Eleme Figs, In 2 and 4 lb. jars;
French Prunes, in 2, 4 and 6 lb. jars;
Cases Hogarth's Bologna Sausage,
Cases German Bologna Sausage,
Cases Saucisses de Roties,
Cases Pate de Fol Gras, In i and j tins;
Cases Assorted Pates, in tins;
Cases Jagged Hare,
Cases Finnon Haddock,
Cases English Breakfast Bacon, in 4 lb. tin?;
Cases Scotch Herrings, 12 in each tin;
Cases Liebig'a Extract Meat, genuine;
Cases Yarmouth Bloaters, la tins;
Cases Sardines, i tins, (Cbatelier;)
Cases Sardines, i tins,(Roullaud;)
Cases Mock Turtle Soup, 1 lb. tins;
Cases Mullagatawny 1 lb. tins;
Caaes Assorted English Soup, 1 lb. tins;
Cases Edam Cheeses,
ases prench Peas, in Butter;
Cases French Peas, natural;
Cases French Peas, moyens;
Cases French Mushrooms,
Casea Capes, in oil;
Cases Truffles,
Cases Round and Fine Oatmeal, in 4 lb. tins;
Cases Pearl Sago, in 4 lb. tins;
Cases Tapioca, in 4 lb. tins;
Cases Ground Rice, in 4 lb. tins;
Casea Robinson's Barley and Groats,
Cases Huntley Palmer's Cracknels, J and 1 lb. tins;
Oases London Laundry Starch,
Cases Candied Citron, Lemon, and Orange Peel, 2 lb. jars;
Case. Candied Citron, Lemon and Orange Peel, 7 lb. tins;
CS. ENGLISH PLUM PUDDING !
in 1 and 2 pound tins;
Case. English Mince Meat, in 1 lb. tins;
Case. Crosse Blackwell's Jam. and Jellies,
Casea English Pie Fruits, 2 dozen each case;
Cases Orange Marmalade,
Cases Ground Black Pepper, in glass;
Cases Ground White Pepper, in glass;
Cases Durham Mustatd, in glass;
Case. Pure Mustard bull-head brand In tins;
Cases English Pickles, 2 doxen in each case;
Cases Oriental Pickles, 2 dosen in each case;
Caaea Burgess Essence Anchovie,
CASES ANCHOVIES, IN OIL;
Case. Conversation Loxenges, In 7 lb. tins;
Cases Assorted Candies, in small bottles;
Cases Ground Mace and Nutmegs, in glass;
Cases Assorted Spices, In glass;
Cases Bi Carbonate Soda, In glass;
Cases Cream Tartar, in glass;
Cases Salad Oil. in pints and half pints;
Cases Lea de Pen ins Worcester Sauce, pis. and hf. pis.;
Case. Castor Oil, i and t pints;
KEGS SPfc.IT PEAS !
one hundred and twelve pounds each;
Kegs Canary, Hemp and Eape Seed,
Cases Seidlitz Powders,
also
FROM SAN FRANCISCO !
KEGS
CUBE SUGAR,
one hundred pounds each;
BXS. CUBE SUGAR, 25 lbs. each;
FOR. SALE BF
tf
3EI. WKIL1T C.
ol3 3t
CHAS. T. CULICK,
NOTARY PUBLIC,
AND
AGENT TO TAKE ACKNOWLEDGEMENTS FOR
se8 ly
Interior Office, Honolulu.
OREGON HAMS !
SOME FRESH AND GOOD.
ge29 for dm dj BiLtiEo a w
PRESERVED CORNED BEEF !
I p
RESERVED HAMS, PRESERVED BEEP
Tongue., In two pound cans, . n
e29
Jror eaie oy dkmuuo
CALIFORNIA CUBE SUGAR !
rN TWENTY-FIVE POUND BOXES,
se29
For Sale by
BOLLES & CO.
DRIED APPLES !
D
RIED PLUMSf DRIED PEARS. PRE-
PABED BY TUB ALDIU PH.OUt.Ba. or nie mv, vj
ie29 BOLLES & CU.
CORDAGE, CANVAS.
DUCK TWINE. ETC. AI A un
of Ship Chandlery and Ship Store.. Will be sold low, by
NEW GOODS!
Ex Discovery, D. C. Murray andZealandia,
nnr.nEvoiTKRTTRi famili rwiK.
U nolden Gate Bakers' Extra Floor. Golden Gate Superfine
Flour, Golden Gate Graham Flour. JTresn uorn aieai, r rein
Oat Meal, Fresft Cracked Wheat, ror tsaie oy
e29 BOLLES b CO.
OREGON MESS BEEF !
IN BARRELS. A SUPERIOR ARTICLE,
M. tX KDWABD J AMI. 3. KOt Bale DJ
te29 BOLLES CO,
EXTRA PILOT BREAD !
o
RECON PILOT BREAD, CALIFORNIA
Crackers, all the different varieties.
e20 For Bale by BOLLES CO.
CASES CORN STARCH.
a-ASEil LA CROIX CORN. ttUARTER
1l J barrels Clear Pork, for families: Lewis' Celebrated Meats.
Ronna. Tomatoea. Tomato Ketchan. Gerkins. in one gallon
Jars and half gallon jars; Clams, Lobsters, Ac, o., received
this day and for .aie ny
LABOR CONTRACTS !
rvHE UNDERSIGNED HAVE HAD PRK-
l mA Kw iMnnarnt 11 antlinritv. With atsMiAl rClCT-
ence to tbe Master and Servant Laws now in force In this
Kingdom,
BLANK FORMS OF LABOR CONTRACTS ! .
Suitable for all eases, which they would now offer for sale to
tnose aesinng to cmpioy kttiuu, wuu
.i. . . 4L. . u ik. rMi. mh in na that eonnlr. in everr
ut tuny miw mm wsww . - . - -
particular, with Law. governing the relations between Master
Agents on the other islands wut ne tunusuea run ui
blank, at liberal rate, ior cam. t,t-o
Agents to take Acknowledgment, to Contract, for Labor,
District or sLona, istaaaoi uua.
Honolulu, May 8th, 1877. myUtm
For SAW FRANCISCO !
THE A 1 HAWAIIAN BARQUE
O. W YLIE,
H. WOLTERS, Master,
Will have quick Dispatch for above port.
For Freight and Passage, apply to
o20 U. 11 ACKFELD CO., Agents.
FOR TAHITI.
BRIG- JULIA M. AVERY,
AVSRY, Master,
Will Sail for the above port in a few days.
For Freight and Pasta?, apply t
o20 2t WM. Q. IRWIN A CO , Agents.
TIME-TABLE OF THE
STEAMER ' LIICELIKE;
SHEPHERD. : :
MASTER.
t..m1 rtftnher 30.- Hi'
Teiay. November 6 K'
Tuesday, wovemoer 10 - :
Friday, November 23.. VV-r'T.'L'l: u
Monday, wovesaoer m
No Credit for Passage Money !
TICKETS AT THE OFFICE ONLY.
. . i .1, : r-
No bertn will De consiareu as uum fiu .
responsible for baggage unmarked or any Freight or Parcels
unless rcceipicu iur.
FREIGHT MONEV DUE ON DEMAND 1
o20
WILDER Ar CO.
For Portland, Oregon.
THE FAST8AILINU BAKKENTINE
Jane .A.. Falkinbir,
IIUBBARP, Master.
Will have Quick Dispatch for above Port !
For Freight or Passage apply to
le22 CASTLE A CUQKE. Agents.
PACIFIC MAIL
STEAMSHIP COMPANY!
Oity of New York,
COBB, Commander,
Will Leave Honolulu for
San Francisco on or about Tuesday, Nov. 6.
FOR SYDNEY VIA AUCKLAND.
THE SPLENDID STEAMER
AUSTRALIA,
CARGILL, Commander,
On or about Nov. 15th, 1877.
For Freight and Passage, apply to
H. HACKFELD A CO., Agents.
n- Goods for Shipment per Steamer can now be stored in
the Steamer'. Warehouse Free of Storage. iy"2&
REGULAR PACKET FOR LAHAINA.
THE SCHR. NETTIE MERRILL,
E. D. CRANE, Master.
Will Ban BegnUrly between This Port and1 Lahalna,
LEAVING
HoHoIala Saturdays and Lahalna every Wednesday.
068 8m H. HACKFELD & Co., Agents.
REGULAR PACKET FOR WAIALUA!
The fast sailing
Schooner KATE,
PETERSON, Master.
ah h. hwn thoroushlv overhauled and repaired, and will
run as a regular packet for the above port. For frieght or
passage, apply to me t;apiain on uoaru. .cg-i,.
REGULAR
DISPATCH LINE FOR SAN FRANCISCO.
C. BREWER Si CO.. AGENTS.
Merchandise received STORAGE FREE and
liberal cash advances made on shipments by this
(02 ly) C. BREWER ft CO.
line.
BOSTON & HONOLULU PACKET LINE !
C. BREWER Si CO., AGENTS.
Favorable arrangements can always be made for
Btorare and Bhinment of Oil. Bone. Wool. Bides
and other Merchandise to New Bedford, Boston, New York and
other Eastern Ports. ITT Cash Advances made.
02 ly u. niiiwfs s uu.
TO LET.
A CONVENIENT COTTAGE, No. 107
Nuuanu Avenue. Enquire of -dlO
J. 8. LEMON.
NOTICE.
rwiiin it-r.r.ir vT iiivivri LEFT M 1
1X bed and board without just cause or provocation, all
person, are hereby cautioned against harboring or trusting
her on my account, as I will pay no debts of her contracting
after this date. LENO BAPTISTA.
Lihue, Kauai, July 7th, 1877. iJi tun
ILK,
ILK.
IN THE DRY MONTHS TO COME IT
will be well to secure a place on the list of a Milkman
who will not disappoint yon of a supply.
ANTON E LOPEZ
Can farnlih all Summer tbe Best of Milk, at 8 Cts.
Per Quart. People to add their own water.
New Customers way leave their names with Frie b Buh.
ie8 8m ANTON E LOPEZ.
TRUTH WILL TELL!
THE UNDERSIGNED IS NOT
the SOLE AGENT of the Waltham or any
American Watch Ctmpany, but is prepared
... 11 .11 v.tnhM rwl B.iia U w ihnu nf
American Manufacture, on the lowest possible terms; to prove
.. . ... . 1 I. . .1 mK1Im ... m4m hi. mtrwlr
(no aoove luuenicw itc vuij uic (ihmhi. w f -
before purchasing elsewhere.
WAITUAM WATCHES A SPECIALTY.
A well selected stock of Clocks always on hsnd. All kinds
of Gold and Kuknl Nnt Jewelry manufactured to order on
snort notice. Diamond Betting In all its Branches, Engrav
ing, Ac
WATCHES AND CLOCKS REPAIRED
In the Best Workman-like manner, and warranted to give
perfect satisfaction. ,
jua D. W. CLARK, Merchant Street.
PRESERVED MEATS.
TWE UNDERSIGNED ARE PREPARED
. to furnish to the trade, in quantities to suit, a superior
article of
Hawaiian Preserved Meats,
COMPRISING
DRIED, SMOKED,
. AND -
OTHER STYLES OF PRESERVED BEEF!
Prepared by a New Scientific Process by M. ECKART,
at hi. Factory In Waimea, Hawaii.
Ml F. A. BCHAEFER CO.
200 Coils Best New Bedford Cordage,
ASSORTED SIZES. FROM 1 ! IJCH. TO
4f inch. (myS) for 8lc b BOLLES it Co.
Per bark R. C. Wylie fm. Bremen
25 IRON STOCK ANCHORS, sixes from 80 up to 2300 lbs
SMALL CHAIN, In quantities to suit, sizes J. inch to
9-1 S of an inch,
CHAIN CABLES, 6 8, 3-4. V- ?. 1 1 b8
Inch. For sale low by
BOLLE8 A CO.
SCOTCH FLAX SAIL TWINE !
A SUPERIOR QUALITY.
Forsale by BOLLES A CO.
November 2, 1870.
SMALL CHAINS !
s
IZES FROM t-Ol.1-2 INCH. 1st QUAN
TITIES to suit. Received per uieta." ror sale dt
BOLLES A CO.
Per Coringa, from Boston Direct !
DASRELS AMERICAN TARanst A MER
IJ ICAN PITCH.
my
For Bala by BOLLES A Co.
THE PAOIFIO
SATURDA Y. OCTOBER 27.
BY AUTHORITY.
Coi-bt Hoiss. HoOLt tc The JusUces of the Supreme
Court have this day appointed Antone Eoaa to be Deputy
Clerk of tbe Supreme Court.
Dated this 24th day of October, A. D. 1877.
By crder of the Court: Jo. E. Baait.Bn,
01:27 St clerk Supreme Court
Ma. 8. W. Wilcox has been appointed by the Board of
Education, School Agent for the districts of Koolau and Hana
IeL Island of KauaL w. Jaa. Ssiitii, Sec'y.
oc20 3t EducaUon Office, Aiiiolani Dale, Oct. 19th, 1S77.
Proposed Amendment
To Article 61 of the Constitution granted on the 20th day of
August, A. D. 1864, in accordance with Article 80 or said
Constitution. That Article 61 be, and the same is hereby
amended so a. to read as follows :
Abticlc 61. No person shall be eligible for a Representa
tive or the people who is Insane or an idiot; nor unless he be a
male subject or the Kingdom, who shall have arrived at tbe
full age of twenty-one years, who shall know how to read and
write, who shall understand accounts, and shall have been
domiciled In the Kingdom for at least three years immediately
preceding his election, and who shall own Real Estate or
Personal Property within the Kingdom of a clear value, over
and above all incumbrances of at least five hundred dollars.
Approved this .... day of A. 1). 1876.
Proposed Amendment
To Article 20 of the Constitution, granted on the 20th day or
August, A. D. 1864, lu accordance with Article 80 or aaid
Constitution.
That Article 20, be and the aame la hereby amended by
striking out the words "of a Court of Record," Immediately
preceding the words " shall ever be a member or tbe Legis
lative Assembly," so that the Article aa amended shall read as
follows :
Abticlc 20. The Supreme Power or the Kingdom, In its
exercise is divided Into the Executive, Legislative, and Judi
cial, these shall always be preserved distinct, and no Judge
shall ever be a member of the Legislative Assembly.
Approved this .... day or A. D. 1876.
BRIEF MENTION.
Got Off. Tbe schooner Kinau, before reported
ashore at Wailua, Kauai, was got off and returned
to port on Monday last.
Forest Fibe. A letter from Kauai in the Lahui
Hawaii states that on thn 14th inst., a fire broke
out In the woods on the lands of Kapaa and Kealia,
which burned over a space of some 400 acres, tbe
loss being estimated at soma 910,000.
Fashion Stabi.es. See the comprehensive and
neatly worded advertisement of Dr. Hales in to
day's paper. There need be no difficulty hereafter
in getting a team or a good turnout for Waikiki,
the Pali, or even for Koolau and Walalua.
Masonic. The regular monthly meeting of
Lodge le Progres de l'Oceanie No. 124 A. F. &
A. M., will take place at their rooms on King
street, on Monday evening next, at 7 J o'clock.
Visiting brethren are invited.
The decision of tbe Judges of tbe Supreme
Court on tbe question of double taxation under
the existing law, which we publish in full to-day,
will be read with interest. For want of space, we
defer comment until next week.
iANOTHER Important Sale. It is reported thai
Mr. C. E. Williams has sold to Mr. James Camp
bell, all bis Honolulu property, including the two
story brick store on Fort street, and the residence
at Kulaokahua. Tbe price is understood to have
toeen $50,000.
The King's Birth Dat occurs on tbe 16th prox
imo. A meeting will be held of the citizens gen
erally on. Monday evening next at 7J o'clock, at
the Armory, for tbe purpose ol concerting meas
ures for a fitting observance of tbe day. A full
attendance is requested.
For Native Lasd. Mr. Peirce, who for a num
ber of years past has filled the position of United
States Minister Resident at these Islands, with great
acceptance to this community and to the honor of
bi. own country, sailed on Thursday for San Fran
cisco on the U. S. training ship Jamestown. Wa
understand however that he proposes to return here
to reside.
Music this Afternoon. The band will play at
Emma Square, commencing at 4-J o'clock. Follow
ing is the programme:
Overture, Opera Light Cavalry
Finale, Opera Lucia.
Quadrille Artist
Potpourri Italian Opera new...
Piece Characterislique Air de la Prill cease new
..Buppey
Dooisettl
..Strauss
Kappey
..l' arena
...Cooie
Walts Beautiful Love
A Doo Assassin. A correspondent (for whose
letter we have not room) complains bitterly of
Borne " inhuman person " who stabbed the writer's
inoffending dog nearly to death, and without pro
vocation. "A merciful man is merciful to a
beast," and vice versa. Beware of tbe man that
will wantonly inflict pain upon even a dumb ani
mal. Hawaiian Annual. Mr. T. G. Thrum, the com
piler of this work which has for several years
past been growing in the public favor as an in
valuable book of reference informs us that tbe
issue for 1878 will contain much new and interest
ing data and that no pains or labor will be spared
to make it so desirable in every particular that it
will be a necessity in every counting house and
every household throughout tbe islands, besides
being just the thing to send to friends abroad.
The book is in an advanced state of forwardness,
and will be oat early.
Letters from ITonolulu. The S. F. Chronicle
of Sept 24 contains a correspondence from Honolulu
which is anonymous, but which is in pleasing con
trast with the majority of letters from here that from
time 4o time appear in the California papers ; inas
much as the country and the people are not maligned,
but things are represented fairly. The writer,
after the modern newspaper style, appears to have
privately Interviewed His Majesty ; whose ideas on
the subject of Reciprocity and the prospects of the
country and of the native race in particular are
given in full. The S. F. Post of the same dat with
the above also has a letter from Honolulu which is
equally free from objection with the first named.
Chinese Fracas. At Waihee, on Thursday the
18th inst., there was a skrimmage between the
overseer, Mr. Pentz, and some Chinese laborers,
recent importations from California. It seems that
there was a change made in the hour of going to
work and the men thought they were being
wronged. Tbe overseer attempting to force them
to turn out of their quarters, they attacked him
with sticks, hoes, Ac, but being a stoat, active
young man be laid tbem out right and left, until
one fellow coming behind struck Mr. Pentz with a
bottle, which broke and inflicted a severe scalp
wound and knocked bim senseless, for a brief
time. With tbe assistance of another foreigner,
the row was quieted and tbe men went to work.
Good Turks. It is usual to berate tbe Moslems
as being barbarians, but Messrs. Bond and Marsh,
American Missionaries, who with their wires and
five small children after a terrible experience of a
day and a night in tbe midst of battle and rapine
escaped from Eski Sagra in European Turkey,
speak in tbe highest terms of the earnest and suc
cesssul efforts of tbe Turkish inhabitants to pro
tect tbe lives of the missionaries. See Missionary
Herald for October, from which we quot the fol
lowing; : " Mr. Bond says there was manifested in
Eski Sagra, after tbe entrance of the Russians, a
spirit of enmity towards the Protestants, such as to
lead him to infer, that it the Bulgarians become
independent tbey will not allow tbe Missionaries
to labor among them 1"
Punaluu Landing. This is a bight in tbe abore
at Kau. Hawaii, where ia ordinary weather a
landing may be made from coasters. During tbe
past several weeks however the Likelike has been
unable to land freight there owing to the heavy
urf which, during the prevalence of strong trades,
tumbles in upon tbe wbr le coast line, and she has
on two or three differer . trips been compelled to
bring Punaluu freight back to Honolulu. Tbe
agent informs us that for the present, or until fine
weather sets in. tbe steamer will not go to Puna
luu. but tbat Kaalualu on tbe one side of Hawaii
and Hilo on the otber, will be tbe limits of her
trips. We are requested to add tbat hereafter on
ber trips to windward tbe steamer will leave her
dock punctually at 5 p. m.
New Schooner. The fine new clipper schooner
Haleakula, built in California for Messis. Allen
& Robioson, arrived on Thursday under command
of Capt Benj. Hempstead, in 17 days from San
Francisco. She is intended for the coasting trade
on the Hilo and Kaupakuea route, and bas the ap
pearance of beiog a good carrier she bas proved
herself a fast sailer.
Fatal Accipkxt. Yesterday afternoon on Hotel
street, between Nuuauu and Fort, two express
wagons collided, whereby one native woman was
so badly injured tbat she lived only a few minutes,
and three others were more or less seriously eut
and bruised. Green bones aod unskillful drivers
it is a wonder tbat accidents are not more fre
quent. Who was it ? We clip the following from a San
Francisco paper :
San Jose, Octobers. Yesterday a man was ar
rested as drunk, his actions leading to that belief.
When taken be said he had poisoned himself, but
no attentiou was paid to bim. He was locked up,
and this morning was found in a dying condition.
Aid was called, but too late, as be died at 11 a. m.
from the effects of laudanum. His name was James
Brown, and be lately worked at a bop ranch near
here. He is supposed to have a family in tbe Sand
wich Islands. An inquest will be held. Tbe de
ceased bad no effects.
Scndat Schools. A correspondent informs us
tbat tbe committee of tbe London Sunday School
Union, and of other English Sunday School Socie
ties, have agreed to recommend Sunday, October
28ib, and Monday, October 29tb, 1877, to be ob
served as days of Universal Prayer for Sunday
Schools. In accordance wftb tbe recommendation,
tbe exercises at Fort St. Sunday School to-morrow,
Sabbath morning, will be largely devotional. A
praise service with addresses to parents, teachers
and children will take tbe plaee of tbe regular ser
vice at 11 o'clock. On Monday a prayer meeting
will be held in tbe vestry at 7:30 p. m.. and all
teachers and friends of tbe Sunday School are re
quested to be present.
Tuk W. II. Allen. This Honolulu whaler and
trader returned from the Arctic on Thursday
last, have done very fairly. She brings two
surviviors of tbe wrecked crews of last season, tbe
only ones, so far as at present known, remaining
out of tbe sixty men who elected to stay by tbe
ships. One of these is a Hawaiian and tbe otber
a Tahitian. They report tbat one of tbe ships
tbe Acors Barnes. could have been got out last
fall, but that the Tubitians on board found some
rum, got drunk, and run ber axbore. The two
survivors lived among tbe Indians during th
winter. At East Cape, tbe crew ot tbe W. 11.
Allen bad a Debt with tbe Indians, who boarded
her and demanded rum. This beiog refused tbe
Indians began an assult upon tbo crew, which
ended in tbe killing of some fifteen of tbe former.
Tbe Indians of tbat locality have long been re
puted to be a bad lot. In tbe attack, one llawa
iian seaman lost bis life, and two were wonnded.
A Haunted Ship. Tbe American bark Sierra
Nevada, which recently arrived here with coals
from Newcastle, N. S. W., is declared by ber crew
to be haunted by some uneasy spirit. After the
most of ber lading had been discharged some
300 tons being retained on board as ballast for the
voyage to Oregon noises began to be beard iu
the hold at night, as of a large body of coal slid
ing down in a heap. But always on examination
of the bold with a lantern after bearing tbe noises,
tbe pile of coal would be found intact. Tbe crew
got so alarmed and excited about tbe mysterious
noises, that the first officer appealed to tbe police
to investigate tbe affair. Accordingly, officer Dodd
and two native police were detailed to watch on
board the ship, during Wednesday night, but
although tbey beard tbe noises, as of the falling of
masses of coal in the bold, tbey tailed to discover
any clue to tbe cause. Deputy Marshal Dayton
was also on board during tbe evening, and beard
one of tbe periodical coal slides, immediately on
wbicb be examined toe coals and round tbem as
before. Old eea captains express the opinion tbat
tbe noise is produced by some or tbe crew, who
want to get clear of the ship. If so, it would
appear tbat they are qnite skill I til.
Improvements in Honolulu. Under tbe influ
ence of better times and still better prospects, a
good deal of bouse building of a permanent char
acter bas been going on In the city of late. Tbe
finest looking and perhaps most substantially built
structure in Honolulu (aside from the Government
House) is tbe new two-story brick store belono-inor
to C. Brewer, Esq., of Boston, Mass., erected by T.M
j. uaiter, arcnueci anu ouuaer, on toe corner of
Fort and Hotel streets. Tbe walls are 16 Inches
thick up to tbe second story, and 12 inches above,
with fire walls all around tbe roof, and an orna
mented ballustrade of concrete. On tbe ground
floor are two large rooms, suitable for stores, 13
feet in the clear ; on the second floor reached by
a wide stairway on Hotel street, are three spa
cious rooms and a hull, all of which are 11 feet C
inches in tbe clear. All the rooms are lathed and
f Mastered and bard-finished. There are 30 open
Dgs in tbe building, which is thoroughly fire-proof,
with iron doors and shutters. The windows on tbo
ground floor are to be of plate glass. Altogether,
it is a fine specimen of architecture, an honor to
Honolulu and a credit to tbe builder, Mr. Baker.
On Fort street also, Mr. Mclntyre'a new brick
building, corner of King, bas been completed and
occupied. It is of one story, fire-proof, and in tbe
form of an L, 62.8 feet on King street and 112
feet on Fort Tbe King street portion is occupied
by II. E. Mclntyre & Bro., tbe well known grocery
firm, and on Fort street there are three commodi
ous, airy rooms. All tbe rooms are 14 feet in the
clear, and 25 feet deep. Under each room there is
a roomy cellar. That under the King streets store
Is 60 by 25 feet, and 10 feet in the clear. Fort
street between King and Hotel street it may be
observed, bids fair to be erelong built up entirely
with fireproof structures.
Besides tbe new bank building of Bishop
& Co., now rapidly going up in tbe bands of Mr.
Baker, at the corner of Kaahumanu and Merchant
streets, we bear that Mr. Henry May will shortly
erect a two story brick mansion on Beretania
street, and tbat it is in contemplation to place
another large brick store on tbe Brewer lot on
Fort street
Oa Nuuanu street, Mr. G. C. McLean bas re
cently added a third to his handsome block of
brick buildings.
SUPREME COURT. VACATION.
Srrtno E. Bitkop and Ars. C. C. Armilrong v. Chat
Juaa, Aittttor oj l axtt jut Honolulu, ibtt.
Before Judd and Ate Cully, J. J.
Opinion of the Court rendered by McCullv, i.
The above title embodies two separate submissions argued
by the same counsel at the same time, respectively aa followsi
" 1. Tbe plaintiff (Bishop) is the owner of real estate in the
District of Honolulu, which estate la subject to mortgsgs for
$050 to Mrs. L. B. Coan.
" 9. The plaintiff is also the bolder or three shares la the
capital stock of the Haiku Plantation,' a corporation carrying
on business at Haiku, in the Island of Maul, th value of
such shares, for the purpose, of this case, being taken to be
$4,000.
. S. The plaintiff bas mad a return to ths defendant as
such Tax Assessor, and claims to be entitled to deduct from
his taxable real or personal eatate tbe amount of the aaid mort
gage, as a debt owing by bim.
'4. The plaintiff also claims tbat beta not liable to be as
sessed and pay taxes opou the value ol tils shares la the Hai
ku Plantation, Inasmuch that tbe capital stock of th Com
pany is assessed and liable la taxation la the district where
ack Company carries on business.
" 6. The defendant, on the contrary. Insists that be is entitled
to assess, and has assessed the plaintiff the full value of bis said
real estate, and refuses to allow tbe plaintiff to deduct from
the value of the aaid real estate lb. amount of the said mort
gsge debt; and also in tints that he la entitled to assess, and
has assessed tbe plaintiff for the full value of his said shares In
tbe 'Haiku Plantation,' as personal property lu tbe District of
Honolulu, where tbe plaintiff resides.
" The questions submitted to the said jastices arti I.
Whether the plaintiff la en tilled to deduct from the valae of his
property, real or personal, Ute said mortgage dsbi. 3. Whether
the plaintiff ia chargeable with taxes upon his said shares of
stock in the Uaiku Plantation.
M Judgment to be entered for tbe plalntrff or defendaat ac
cording to tbe decision of lha Court upon these issues.
1. Tbe plaintiff ( A rmstroog) has loaned the sum of $450 to
(he estate of Kalliuil, and has taken a mortgsge ever certain
real estate aituated at Hooolola, together with a promissory
note aa security, which real estate is assessed. Independent of
the mortgage, in the district where situata.
"2. Pursuant to the requirements of lha law, lb. plaintiff
has made a return to the defendant, as such Tsx Assessor as
aforesaid, whereby, after stating the value of her personal
property, she claims to deduct therefrom the amount due on
tbe said note and mortgage.
a. The defendant, on the contrary. Insists tbat under the
existing law, be la entitled, to assess, and has assessed tbe
ptaintiO; whh the aaid debt aa beirg a debt secured by a pro
missory note.
Tbe question for the opiolou of the justices is i Whether
the plaintiff is properly assessed lor the amount of the aaid
mortgage debt, the property being already assessed la lb. dis
trict wher. situate.'
- Before proceeding to consider tbe issues thus submitted we
think it proper to express our doubts whether such cases com.
within lbs purview of tbe statute of sobmisstona. That atatute
provides) for lha submission to the Jostle of the Bapreose
Court on agreed statement of a question of difference which
might become the subject of a civil action In tbe Supreme Court.
But it is not manliest what civil action could be brought
against the Ass or of Taxes. A special remedy, wbicb. is
exclusive (see Widemann v. Minister of Finance, 3d Haw.
Rep., p. 738), by appeal to tlx Tax Appeal Board, has been
provided for parties who have been wrongly assessed. These
plaintiffs do not resort to that remedy, because they do not
claim that tbe Asaersor's valuation has been loo high, nor that
he baa not followed tbe law ia its apparent meaning, They
come to tbe Supreme Court with the argumeut that the tax
law is unconstitutional, a matter which could not be raised be
fore the Tax Board, nor ha brought frof that Board to tba
Court, no appeal therefrom being provided.
If the Asses sot is a judicial oinoer, and acted judicially and
with jorisdiotion over the persoaa and property of the plain
tiffs, than aa held In Swift v. CHy of Poughkeepsie, N. ST
Court of Appeals, til, ha is entitled to the protection accorded
to all tribunals and parties thus acting. Wf art awsrs ihal
tfcar.ar authorities supporting lbs contrary doctrine, law
Courts of many of the States of the Tailed Bute, permitting
actions possibly similar to this.
Tbe Court her is only asked to And whether lb plalntina
ar chargeable according to the assessment, ther being no
claim of Injury sustained to which Hie defendant should res
pond In damages, and lb result of a 0adiog for th r Uintlfls
ws are given to understand would be an amendment ol th aa
eestmeiiL But taking this Into ronslucraUon and the further
view that ths lerm M civil action" Inclurtfs lgal and equita
ble proceedings, so that lbs Judgment of tbe Court might hav.
the effect of mandamus or Injunction, we ar not prrparsd to
hold that the questions here In difference could so be brouiht
before th Court. It might become a prncedent for uMng this
method of litigation to obtain the finding of the Court on
questions of dill'ereno from which It wss antlclated that I -arti
ra might hereafter suffer damage, and lead t making th
Court an office of consultation.
But on of th parties in these (ssee is the Government, In
the nam of th Assessor, for whom th Attorney General ap
pears officially. W hsv a provision or tiit Constitution that
th Government msy requlr lb opinion of th Court a poo
Important matters or law, and It has been lotimated to ua by
th Attorney General, that If w felt unabl lo tak Jorisdiotion
ot these submissions, tli Cabinet would caU fur our opinion
oa th sam issue.. Vt thtrtfor wair in thl. Inatauo our
donbts as to jurisdiction. .
W first consider th two questions, whether th holder or
real estate may deduct from iu aasessrd value th amount of a
mortgsgs thervon, and whether lb mortgage shall b assessed
for lb amount of his mortgage.
Th Isnguss oT III wtstut that " real estat Is to b as
aessed In the district wher situated Irrespective ol any mort
gage," is so explicit thsi no attempt was mad M how aoy
other possible construction of ths law than th obvious on.
Th fciatul as to personal property Is that - All pirtonml
property ol whatever kind not subject to specific taxes r special
ly exempted from taxation, shall b " Used, and that lh Urm
personal property should b construed to Include all
money, notes of bsod and very species of properly not
Included In real Mlat." Th ameodmeut of 1S7 struck out
tbe words In band and money loaned, all mortgages," and
inserted in their place - note of hand, unsecured dubta. grow
log crops," and further amended the provision as lo real salal
that " it should be assessed Its full cash valus irrespertlvs of
any mortgage.' From Ibis aom argument wss offered tbal
tbe Intention of th Legislature was to eemit mortgages from
taxation and transfer th tax to real cstat. To concad Ibis
view w must bold that a mortgage Is real cstat, for vry
species of property not Included la real estate, and not special
ly exempt or subject to seciflc tsx Is lo bs taxed a "personal
iwoperty," or w must bold that a mortgage Is not properly at
.ii Ti, Utter view is maintained lr sums itiecjlativ writ
ers, but, without discussion of Ik theory, w say that wa hold
a secured solvent dvbl lo b proerly aud If proiwrty It Is In
eluded in ths description or rsonal property, and I b aa
ssessed unless exempted. It requires a more distinct expres
sion to exclude it ihsn anything ws And In the Htatute. 1 1 would
rather appear to us that In sir king out lbs phrase " moneys lu
hand and moneys loaned, and mortgagee," and retaining lb
Items all moneys and notes ot band," it was intended lo In
clude by general description money loaned on not and secured
by mortgage, In like manner with money either in hand or
loaned, with or without note, aod whether secured by snort.
gate or not.
in reseci is me tnira point, mat in uoiurr m aim a an
Incorporated plantation should not b taxed, It was assumed
that ths ulsnlation uroperljr real asd iterannsl were fully as
sessed In the district wher situated i and for the purpose of
the argument w easy tak It to b so. "Blocks In corpora
tions " ar to be taxed as being iernonai property iy tu
terms of the law, aod equally explicit Is It that Hie plantation,
Its land, building, machinery, cattle, horses and implements
are to be taxed in the district where situated.
Thus each of ths lb re Items of prerty la qumlloa Is uisds
taxable by th terms of ths statute, as was uianly conceded
by counsel tor the plaintiff.
The constitutional provision which Is claimed to I Infilnged
by the lsw, Is a part of th 14th Artitle i " Kscb memlier ot
suciety has a right to b protected by It (dovertiment) In Hi
enjoyment of life, liberty aud property, and therefor shall bs
obliged to contribute his proportional shar lo lha rn of
this protection." II Is claimed that tins prohibits dlupmpor.
ttooal or double taxation, and that the operation of the law Is
to Isnpos doabl taxes ly taxing mortgages and tbe rial es
tate, slock aad ths plantation. When It Is claliaod tbat ths
plaintiff, who holds th mortgsg, has charged tbe borrower a
rate of interest higher by lbs amount of ths taxea shs must
psy for her mortgage, and that so the mortgsgnr psy s alas one
on that part of his property which is involved In ths mortgsge,
and again In tbe shape of enhanced Interest, w rail lo so
that be ha paid a doabl tax. Th Constitution doe
not shield th person who Is obliged to barrow from burdens
which msy tall upon him through lbs operation of lb laws or
tbs money market. And on lbs other hand ths plaintiff pay
ing tbs on gneral rat, on her monry, ran nut plead that su
suffers an unconstitutional wrong from th fact that th other
psrty also psys a tax. Th allegation that th borrower does
psy the lender' tsxe. in th higher rat of Interest doraandml
Is an Inference only. It does not appear that If morigag
loans b exempt from taxation they will b placed at a rat
lower by the amount of th tax. This olrcunislanos inter aia
might be considered, but the controlling circumstance ar,
supply and demand, th market vslus of the security and th
character and necessities of th borrower. Th rat of Inter,
est in this kingdom ha. fallen from 1ft percent, to B, during
the year, th tax has risen from nothing up to of on per
cent.
It Is to b remarknd that th expreealon la our constitution
Is, not that all property shall be taxed riualy, as is th pro
vision in th constitutions of aom of th ftalo to whose au
thorities w ar cited, but lo substantia this, that in considers
tionofth protection accorded to life, liberty and property,
tvrry person shall pay bis proportional share of the Seiia
of Government. Mow II a mortgag Is property, and It It la
protected by law, wa cannot see wherein It contravenes ths
constitution that tba bolder or It should pay taxes on it at lh
common rat (if assessment.
It 1. well settled as sound doctrlua that before Court,
will exercise th high power ol declaring a statute unconstitu
tional and so set aaid th will of lb supreme law-making
power, it nysst appear tbat aucb eel Is clearly lu contraven
tion of tb fundamental law. T'h New York Curt of Appeals,
in a osrls reported In tbs Albany Law Journal or Hetit. 2zd.
Id liwTl i "Gilbert Klevated B. H. Company," use this language
AeTwltb regard to Constitutional construction i Jtvery iireaunip-
I . ; im in t V. iwi..lllnlUii..lll. "I ..l. . ....
ww u vw. v. i w. lgllMa-
turo. An adverse doubtful construction is not sufficient to
condemn an act, It is only la cases of a clear and substantial
departure from th provisions or th fundamental law that
Courts will dcclars acts of th Lrglelstur Invalid. 6ft N. V.
6ft N. Y'fl3 lb. 663 U Mass. 8t0 IT N. Y.iUb 2 Wend. lfio.
It will not bs sufficient to show that lhorlion of lb Isx on
mortgages is to rals the rata of Interest to mortgagee. Huik
may be lb effect, but tbal hardship, If it axlsta, unless It Is
clearly prohibited under th Constitution, mual bs endured
until ths Legislature roller it. It la aaid that lh morlaavnr
V is not the owner of the estate, having only th equity of re-
aempuon. xuisnis 'gai bibiui, is uoi wnai an assessment
aw regards, and prsctioally, It Is a fiction or law. Th owner
Irsmains In possession and tresis It as his own In every respect,
lie has availed himself of his property aa a means of credit lor
a loan and has legally assured to tbs binder thai In th event
of fallur to pay, that certain pleo or property ahsll b sold at
public auction for his benefit, exclusive of lb claims of other
creditors. Th mortgage may purchase It, but only by being
the highest bidder, and he cannot b said to tuk or hold It by
the eonveysnc Included In lh mortage, for lh purpose
then of tbe assessment and tag laws, a mortgsgs Is treated
as a note wbicb is secured, equally llabl lo taxation with
notes unsecured, and real estate is treated without reference lo
th credit obtained upon It. Th owner of th money aud lh
owner ol th land must each pay the proportional and uniform
assessment on his property in this kingdom.
A. to taxing stocks In corporations, w first mrt with th.
difficulty tbat there I. an Inequality between th tax Im.
posed oa Incorporated and nonnaorporatnl property of th
sam description, lbs second being taxed only in rrm, the first
in tbat and also In the several shares which repreeent tba
sam thing and th right to th reveou lo be derived. H la
to be observed ber that th law In this respect stands now In
lbs sam words as it baa alms 18ft9, when a property lax waa
first Imposed th amendment of IkTS not affecting this
item. W belier that every Incorporation esistlng in th
kingdom baa been mads sine then and In view of this provi
sion, so tbat it should not seem a matter of onto plaint If parties
hav voluntarily placed their property in this form, l bs fast
of th law having stood so many years without challenge gives
a presumption lo favor of Its constitutionality, besides th gen
eral presumption tbst way in favor of statutes.
Ws must regard th creation of stock as la a oertlan sens
the creation or new taxable property. In th case of a planta
tion it may well b that th aggregated value or th aores vt
land, tli bulldingSi machinery, caul and haplemonla, as rated
by the Assessor of the district, will not represent lh property
vslu ot th organisation represented by lu. stook. 1 he stock
of established plantations has now a valus as an Investment
grestly In excess oT th value of th several Items forming tba
visible plantation. It msy ba said further that th vslu of
stock Is estimated In view of th fact that th plantation laa I.
subtracted befor dividends ar mad.
Perhapa a perfectly equal assessment will requlr
a new statu t provision for doductlng from lb vain of Ui
shsres th value of all protxrty real or personal which Is taxed
directly to tba-oorporatioo. Wa hav been died to lb Massa
cbuseus sUatute tor an Instano or such legislation. Hut aa
th ess stands, can It b said that lb holder f a skara or
Stock which la valued at $5,000 in lb market, because aflsr
payment of tax by ths plantation among other expenses It
yields a net profit oa such valuation, should not pay ths gov.
eminent his Proportional share, hi tax on the proper is be
owns 1 Kor do w so why it should be mors unconstitutional
to tax the stock, when th plantation Is also taxed than lo tax
th plantation IT th stork is taxed. Th Court Is required lo
direct lb Assessor In his election whether h shall tiold tbs
one or tb otber likewise In mortgages, whether be shall de.
duct the mortgsgs from ths assessment of tb real estate, r
shall omit to sssess th mortgaga. This seems to us to ha
beyond the provino of th Court.
Th subjects involved lo the Hire questions submitted hav
given rise to profound legsl discussions and judlviat opinions,
without a final aod uniform settlement of ths difficulties In
volved, and that tec where th statute of assrsameut and con
stitutional provisions bava been much more full and eipllott
thaooorown. Ther ar tw systems of taxation, either on
of which msy be adopted as tli theory of a consistent series ul
statutes. Una by of taxation in rem, wher every
specie, of vistbl property Is tsxed in full, and no otber. Un.
der this, debts of every kind, whether presented by Dotes
mortgsge. or accounts, and all Intanglbl property, such aa
atock, ar aot assessed. The oll.er I th system of Usalion
ia personam, wherein every person Is taxed for all tba
property It owos, b I visible and real personal estate, less bla
debts thereon, hi note, mortgages and atock.
Wa do not sjadsrstaod that our statu t I. eonsl. tent with
either system. -,
Tb Court cannot undertake In this proceeding to remedy or
relieve (laa appatrM Injueiin which lax payers easy suffer by
the statutes on taxation. Tb legislator ia tba tribunal ta
which such grievances most be addressed. W d but find tha
statutes la be anconstitutional.
Jedgment for th defendant.
Attorney tieneral UartweU a,r th defendant.
Messrs. .Davidson, Cssll and preatou for plaintiff.,
Honolulu, Ootobwr 2od, 1ITT.
A telegram slates that tbe GeaholT., tbe Man
chester merchants at rhlllDponolis who were am
tenced by the Turks to banged for treason,
have been sent oa to Constantinople.
ReceitlTs the Detroit Vrte Press, an egcur
sion train moved over the distance between flt.
Thomas and Amheratburg on tbs Canada Southern
Railroad 111 miles in one hundred and hlne min
utes t one mils was dona in CU seconds.
Na Tacbad Kvkvta, an eduoated Maori, writing
at Whangaref, on ths Day of Islands, August 7th,
1877, to tba Alrtkern Advocate, a New Zealand
journal says :
' net an pea koe. he tamaril.l matou po.
nonga ranel, pal ana kia nobo ki runga i to ma.
tou kaaretanga, kahore, mea ana tetabl o kou
tou 'no kara Ta Maori ; k tak a wbakaaro kspal
te Maori, engari me wbakata tetabl kura kikonai
kia whakakona al o mstou tamariki, kla moblo al
o koutou reo, ma o koutoo tikaaga."
7V asa ton : Perhaps you are saying that w
are children and good for nothing, who wish to live
in ignorance? Not so i And acuta of you say, No
good tbt Maori bat in my opinion, deal fairly with
tbe Maori, and it will U well to establish a school
hers for ohIIJren, tbat tbey may b taught your lan
guage and customs."
From this it appears that tba Oatttti'i eoaoelled
eorregjyjdent knows nothing whatever aboat tb
Maoris of tbe Bay of Islands. lit if evidently on
of that elass of ignorant whites who In New .Zealand
cry No kuru ta Maori," as tbt Maori writar sar
castically remarks. 1 belitvt tbat nlnt tenths of
the educated Maoris art worth mora morally than
this bamptiottj whUt mat, of tb Castile.
4 JPr Street.
. i
