Newspaper Page Text
PACIFIC COMMERCIAL ADVERTISE it. SEPTEMBER 30, 1882.
To Consolidate axd Amend the Law
tATIXO TO I.VTERNAL TAXES.
Be IT ivacted by the King and the
Legislative Assemblj of the Hawaiian
Islands in the Legislature of the Kingdom
StCTIOS 1. The several laws rfud parts
of laws mentioned in the first pchednle
hereunto annexed shall be and the same
are hereby repealed; bat nothing herein
contained shall affect any thiugs done, pro
ceedings taken, penalties and liabilities in
curred, appointments, orders, retnrnB and
regulations made, certificates granted, and
boards constituted under the said repealed
laws or any of them.
Or THE POLL TAX.
SfcOTlox 1L An animal joIl tax of one
dollar Bhall be paid by every rnnle inhabi
tant of thU Kingdom between ibe ages of
seventeen and sixty yeara, unless ibe er
aon be excused from such jnyment by law,
or by the As.eiwur of the district in which
he resides, on acconnl of infirmity or
or Til E SCHimiL TAX.
Sectiox 3. An annual tax of two dol
lars for the Mupport of public schools thill
be paid by every male inhabitant of this
Kingdom between the ages of twenty nnd
sixty years, unless the pernon be exempted
from such payment by law, or by the A
sesor of the district in which he resides,
on account of age, infirmity or poverty, or
unless be be a student actually in attend
ance at any of the high schools or c olleges.
tue tax vros animals.
Section 4. All dogs shall be subject to
a vearlv tax of one dollar each to be piid
by the owners thereof. Provided however, !
that the tax collector .shall, upon the receipt
of the amount of the tax from the owner j
of the dog, deliver to the said owner a j
metallic tag for each and every dog so
paid for, which tag shall be stamped with
the number of the year for which the tax
shall have been paid, and stamped also
with a uumber, which number shall be
registered opposite the owner's tame in the
tax collector's boot, from one upward, for
each taxation district, and the tax collector
shall also collect from the said owner the
farther sum of ten cents for each and every
tag given him as above.
Sectiox 5. Every owner of a dog
shall append or canse to bo appended in a
conspicuous manner to the neck -of each
and every cfog owned by him a tag received
from the tax collector as hereinbefore pro
vided, or a tag stamped by the government
like that furnished to him by the tax col
lector, and every dog found 'without a ng
so appended shall be destroyed by the
police or constabulary force of the district'
Sectiox t. Any person who shall use a
lag not furnished in accordance with the
provisions of this Act, or who shall use the
same tag daring two successive years, or
who shall counterfeit the tag delivered by
the tax collector, or who 6hall fraudulently
remove or canse to be removed a tag from
from the neck of any dog, shall upon the
conviction of tho same before any police or
district justice, be fined not more than ten
dollr.rs or be imprisoued at hard labor not
more than thirty days at the discretion of
StCTlOX 7. The Minister of Finance is
hereby authorized . to cause to be pre
pared a sufficient number of tags as pro
vided for in Sections 4 aud 5 of this Act.
He shall cause to be charged to the tax
collectors ' the number of tags issued to
them respectively, and for which they shall
be held responsible in the returns they
make under the provisions of this Act.
Sectiox 8. Every person having the
custody or possession of any animal sub
ject to taxation shall be deemed to be the
owner thereof and shall be taxed for the
OP THE ROAD TAX.
Sectiox 0. An annual road tax of two
dollars shall be paid by every male inhabit
ant of this Kingdom between the ages of
seventeen and .fifty, unless the person be
exompted from such payment by law or by
the AsseKsor of the district in which he
resides on account of infirmity or poverty.
Sectiox 10. All carts and drays shall
be subject to an annual tax of two dollars
each aside from yalue as personal property,
to be paid by the owners thereof.
Sectiox 11. Provided always that nil
taxes received by virtue of Sections D and
10 shall be expended iu the making, main
taining and repairing of the public roads
and highways in the several districts
wherein the same are collected and not to
be expended in any other district.
Sectiox 12. All carriages and wagons
drawn by one or more horses or mules and
nsed for the conveyance of person sh(ill be
subject to an annual tax of five dollars
. each, to be paid by the owners thereof.
Of THE TAX UPOX PEOPERTT.
Sectiox 13. AH real property in this
Kingdom shall be subject to an annual tnx
of three-quarters of one per cent, upon the
value of the same.
Sectiox 14. The term " real proper
ty" for the purposes of this Act sdall be
deemed to mean and include all lands and
town lots with the buildings, structures,
improvements and other thing erected ou
or affixed to the same.
Sectiox 15. All personal property with
io this Kingdom not subject to .specific
taxes shall be subject to an annual tax of
three-quarters of one per cent, upon the
cash value of the same.
Sectiox 16. The term " personal pro
perty" for the purposes of this Act ball
be deemed to mean and include all houce
hold furniture and effects, goods, chattels,
ware and merchandise, all ships aud ves
sels whether at home or abroad, all moneys
in hand, leasehold and chattel iuterests iu
lands and real estate, growing crops pub
lic stocks and bonds, and all domesticated
birds and animals not hereinbefore speci
SeCTIOX 17. All fire, marine and life
insurance companies carrying on business
in this Kingdom shall pay for and in re
spect of every one hundred dollars received
by such companies respectively for pre
miums on policies issued by such com
panies during the year preceding the ass
essment, the sum of one dollar, and such
company shall not be .charged with any
other taxes or duties under this Act. 'm
Or THE ASSESSMENT AX COLLECTION' OF
tSECriOX 18, The word "company"
when used in this Act shall mean any cor
poration incorporated nnder the laws of
this Kingdom, and foreign corporation
tarrying. on business in this Kingdom or
more nersoris c:jrrvt"r on Imsir.css
Si'.crioV li. The property of a com
pany ehall be assessed to the company un
der its corporate i r tirm name, and the in
dividual ftock holders or members thereof
shall not be liable to be assessed in respect of
their individual shares or interests in such
Sixiiox 2'.. The returns hereinafter re
quired to be made shall when made by a
company being a corporation be made by
the president, treasurer, secretary or
manager, or if a firm by some member
Section 21. Kvery agent for any per
son who shall le temporarily or perma
nently absent from this Kingdom, and
every trustee, treasurer, executor, adminis
trator or guardian, s-hall be assessed sepa
rately in re?pect of each property or trust
which he represents, and shall be charge
able with the tax payable in respect there
of, in th same manner as if such proper
ty were his own, and he shall be assessed
respectively in his name as representative
.f the properly or frost he represents,
i Hiid such nsKesf.fiieiit shall be kept separate
arsd apart from his individual assess
! mciion iJ. Kvr ryigent, trusiet, treas
j urer, executor, ndntiiii-irator and guardian
sl'all tie ijwer ii'!e for I he performance of
nil such ai if, n atiers r things- as are re
I quired to bt- ilime by virtue of this Act, in
order to the asse-cent of the property
which he represents and paying tax there
on; nd shall tf nnder and subject to the
like penally or liability for any neglect, re
fusal or default as any other person, and is
hereby authorized to recover from any per
son in whose behalf he is compelled to pay
any tax, the amount so paid by him, or to
re; a in out of ny money which shall come
to him in his representative character so
much from time to time as shall be sndlcient
to pay such tax, and is hereby indemnified
for all payments which he shall make in
furtherance of this Act.
Section 2-i. The mortgagor of any
property shall in respect of such property
be liable to taxation only on the difference
between the whole value. of the property
mortgaged and the amount of the money
due on the mortgage of the properly.
Provided always that the mortgagor shall
apjeiid to the statement of the property
belonging to him and required by this Act,
a statement of the date of the mortgage
and of the amount thereof, and the names
and addresses of therespective mortgagees.
Sectiox 24. In respect of the amount
of the money due on such mortgage he
shall pay the tax thereon, which payment
shall be deemed to be a payment made by
mortgagor to the mortgagee on account of
interest, or of principal and interest as the
case may be, aud all money so paid by a
mortgagor shall be allowed for in the ac
counts between the mortgagor and the
Section 2.". The interest of every per
son in any property shall be separately
assessed (except as hereinbefore provided
in respect to shareholders in or members
of companies) and every snch person shall
be liable to taxation in respect of the ralno
of his interest in such property Provided
that in respect of real estate held in any
tenancy exceeding a yearly tenancy, the in
terest of the owner ot such real estate snail
be estimated at a sum equal to eight years
rent received from such real estate.
Section 26. Notwithstanding the sale
or the transfer or conveyance of any real
estate, such property shall continue to be
liable for the payment of any tax owing in
respect thereof; so long as such tax shall
Section 27. The interest of any per
son, as tenant, lessee, or occupier of any
real estate that is exempt from taxation,
shall be assessed to snch person, who shall
bo liable to taxation in respect of snch
Section 2H. Except as provided by Sec
tion 25, the interest of any person m real
or personal propert y shall be estimated at
a sum which such interest might reason
ably be expected to bring at a sale by pub
lic auction tor cash.
Section 29. The Minister of Finance,
with the approval of the King, shall ap
point annually, on or before the first day
of July, an assessor or each taxation dis
trict of the Kingdom, whose duty it shall
be, under the direction of said Minister, to
make on or before the first day of Septem
ber, a faithful assessment of all taxes im
posed by law within their respective dis
tricts, and to furnish an accurate list of the
same according to blank forms to be furn
ished by the said Minister, which shall ex
hibit the names of all persons assessed
and the different items of taxation charged
against them. In case of non-residents
the list shall stite their residence, if known
otherwise such residence must be described
Section 30. Each assessor, on his ap
pointment to office, shall take and subsreibe
before a Police or District Justice, or other
officer authorized to administer oaths, an
oath of olfice, a certified copy of which shall
be immediately forwarded by snch officer
to the Minister of Finance. The oath shall
be' substantially in the following form :
I, '. . t having been appointed as
sessor of taxes for the district of
on the Island of.; , do solemnly
swear or affirm, that I will make a fair as
sessment of taxes in said district according
to the best of my judgment and ability,
and discharge all the duties of the said
office according to law. So help me God.
Section 31. No assessor shall be entitled
to receive any compensation for his services
until a certified copy of his oath as afore
said shall be received by the Minister of
Section 32. It shall be the duty of the
assessor of each district to give public no
tice by written or printed advertisement to
the residents of his district, fixing a time
and place during the month of July, at
which such residents shall render to 6uch
assessor a statement of all property, real or
personal, belonging to them or of which
they had possession or control, on the first
day of July, then preceding, and of all ani
mals subject to taxation in their possession
on that day, and of all persons in their em
ploy on that day.
Section frl. Kvery person owning any
property, real or personal, whether entitled
to exemption or not, shall within the time
prescribed in such notice as aforesaid, pre
pare and deliver to the assessor or at the
place mentioned by aim io such notice, a
statement in writing signed by the person
making the same.
I. Of the description, situation and value
of the real and personal property belonging
to such person, including moneys deposited
with any bank or banking company or other
persons of every kind and from every
source, .r of which such person had the
possession, custody or control on the first
day of July then immediately preceding.
auv co-pal tuershm cor.si.-tmir o
charges secured thereon
the names and residences ot" the persons
to whom mortgages, incumbrances or
charges are owing.
HI. Of all animal aud other pro
perty subject to taxation which were in
the possession, custody or control of snch
person on the said first day of July.
IV. Of the names of all persons subject
to taxation in the employ of such person
on the said first day of July, to which the
statement shall be added a declaration that
the same is true and accurate in ill par
ticulars. Section 34. Every agent of an insur
ance company shall, within the time here
tofore prescribed, deliver to the assessor of
the district in which said company shall
carry on business a return showing the
amount received for premiums during the
year preceding on the said first day of
Section 35. If any person shall refuse
or neglect to make and deliver to the
Assessor within the time prescribed, a
statement containing the particulars re
quired in Sections 33 and 34, or 6hall de
cline to make oath as to the accuracy of
the same, the Assessor may make such
assessment according to ihe best infor
mation withiu his reach, and ibe same shall
be final, binding and conclusive upon nil
a . a . 1
name, nnrl shall not De suinecl io Anneal.
Section 30. Every person making a re-
turn shall subscribe an oath to the lollow-.
ct . l- i t ii u . i , e .i o
ing effect, which shall be sworn to before the
Assessor or any other person authorized to
administer oaths without fee or reward to
, m '
U. Of all uiorti
I solemuly swear that the list of jier- ,Uem as shown hv the tax list, a certified
sons in ray employ, and of animals and c of wbU.h h'alI be immediat6y br
other property in my possession, or owned warded to. the Miuister of Finance.
by me, liable to taxation which I have 0
. . .i u . e i. .i,. Section oo. The respective governors
given, is true to the best of my knowledge, : . , . 1 ., . 85 ,
P - , , ,. e c . i r i shall deliver to each tax collector, having
information and belief. ro help me Uod. , , . . . , . ,D
, l i e "1" U1S bond as aforesaid, a copy of the
Section 37. It shall be the duty of tnx ljst fop his district) aiul collector
each assessor, on or before the first day of shM Iroceed immediately to collect the
September in each year, to make and com. axeg jQ guch district accordjug to the
plete two copies of his tax list, as hereinbe- finme. providedf however, that it shall be
fore prescribed. his duty to
add to said list any person or
Section 33. It shall be the duty of persons, or property not included therein
each Assessor to attend on at lei.st six liable to assessment and to collect the
days between the first and fifteenth days of taxes with which such persons may be
September at some convenient place or chargeable.
places in his district, between the hours of Section 57. Each tax collector shall
nine o'clock in the forenoon and lour give pubHc not;ce by advertisement in at
o'clock in the afternoon with his tax list, ,eaet two newspapers, and by posting the
which .tax list shall, during snchV times, be gan)e h, ftt jeast three conspicuous places iu
open for the inspection of all persons liable his district, notifying the tax payers to
to taxation in the district without fee or . pay to him their annuai taxes at such
reward. j place or places in the district, and at such
Section 39. It shall be the duty of , time or times during the months of Novem
each Assessor to give written or printed ber and December,. not being later than the
public notice to be affixed in at least four fifteenth day of 'utx-ember, as such notice
conspicuous places in his district of the ( shall appoint, and it 6hall be the duty of
time and place at which his tax list shall Kach tax collectors to attend at the times
be open for inspection, as provided in the . and places specified for the purpose of re
last preceding section. ceiving such taxes. And each tax payer
Section 40. Any person whose name 6hall pay all taxes due by him to the
may appear on such tax list and who shall j collector ou or before the fifteenth day of
have made his returns to the assessor as ! December, without any further notification
hereinbefore provided, and if entitled to ex- ! or demand.
emptiou, shall have claimed such exemption, j Section 58. If any tax payer shall fnil
and who may deem himself aggrieved by Dr neglect to pay his taxes to the tax col
any excess made by the assessor in the val- J lector on or before the 15th day of Decem
nation of the property as returned or in the j ber, the tax collector may levy the same
amount or character thereof, or whereby , by distress upon so much of the goods and
the amount payable by such person is in- chattels of such person as he may deem
creased beyond tho amount which would ! sufficient for the payment of the taxes due
be payable by him according to such return, and expenses of collection, and sell the
or whose claim for exemption shall not ! same npon the order of a District or Police
have been allowed, may appeal fronsucb j Magistrate, 'after a public notice of five
assessment on lodging with the tax assessor ; days. Or the collector may sue for the
on or before the first day of October a no- J amount or taxes in his own name, ou be
tice in writing stating his grounds of oh- j half of the Hawaiiau Government, with ten
jection to his assessment, or to snch portion 1 per cent, added thereto, in any District or
thereof as the objection applies to, and de- : Police Court notwithstanding the amount
positing therewith a sum tor cost ot appeal
Section 41. Where the exception or re
duction claimed from the tax list shall
amount to two dollars or nnder, twenty-five
cents for costs ; over two dollars and nnder
five dollars, fifty ceuts costs ; over five dol
lars and under ten dollars, one dollar
costs ; and so on for every additional five or
part of five dollars tax, fifty cents addi
Section 42. Ori receiving the amount of
r.ncto tha tax assessor shall grant to
person appealing a certificate in the form
hereinafter appearing, to be furnished to
blank by the Minister of
This is to certify that of this dis
trict is assessed for the year as follows :
Property tax value real
value personal . . . amount dog tax ....
poll, school and roa'd tax
That disputes and that
I have received on deposit the sum of . .
dollars for the costs of this appeal.
......... Tax Assessor.
Section 43. The assessor shall on or be
fore the first day of September in each
year send written notices to those owners
of real estate within their, respective dis
tricts, who are non-residents of such dis
trict and within this Kingdom, describing
the property assessed o them, and stating
the proposed valuation.
Section 44. It shall be the duty of
each tax assessor on receiving any notice
of objection to forward the same to the
President of the Board of Appeals of his
OF THE COURTS OF TAX APPEAL.
Section 45. The several Circuit Judges
of the Second, Third and Fourth Judicial
Circuits, and for the Island of Oahu, the
Police Justice of Honolulu, together with
two disinterested persons, to be appointed
by the Minister of Finauce for each taxa
tion district, shall constitute a court of ap
peal, to hear and determine all appeals and
objections duly taken under this Act in
their several circuits or in the Island of
Oahu, provided that no assessor shall be
appointed to sit or act as a member of such
Section 4G. The said Courts shall hold
a sitting in each taxation district during the
month of October, at such times and places
as the Presidents thereof shall appoint, and
such Courts may adjourn from time to
time as may be deemed necessary.
Section 47. The respective Circuit
Judges and Police MagisUaie, as the case
may be shall prescribe at the meetings of
the Courts; such i. fc.ings shall not be
deemed public and the Court may exclude
from any such meeting or require to with,
draw therefrom all or any persons whomso
ever. Section 48. Every such Conrt shall
in respect to the summoning and examina
tion of witnesses and the production of
papers and documents, and the punishment
for contempts and carrying on the business
of the Courts, have all the powers and
authorities of a Circuit Judgeat Chambers.
Section 49. To constitute a Court it
shall be necessary that the President and
one other member shall be present.
Section 50. The decision of the Court
or of a majority of the members thereof
shall be final and conclusive. J
Stcilov 51. The members of the said
Courts shall receive aud be paid out of the
public trensury compensation for their ser
vices at a rate not exceedincr five dollars
per day for each day's actual attendance.
Section 52. The Assessor shall alter
or amend the taxation list in couformity
with the decision of the Court, and shall
forward one copy to the Governor, and ooe
copy to the Minister of Finance.
Section 53. In the event of an appeal
or objection being sustained in whole, the
costs deposited shall be returned to the
appellant; bnt if the appeal or objection
shall be sustained in part only, the Court
shall determine what if any portion of the
costs shall be paid by the appellant.
OF TEE COLIECTIOX OF TAXES.
Section 54. The several Governors
nnder the direction of the Minister of
Finance shall superintend the collection of
internal taxes within their respective
ubernatorial districts, and shall pay over
all taxes received by them, less the cost of
collection, to the Minister of riuance.
To this end the said Governors respectively
with the approval of the Minister of Finance
shall appoint annually one tax collector in
each taxation district, and they may with
the like approval control or remove such
Collectors at their pleasure. .
Section" '-. Sjuh tax collectors before
eiiteritijr upon tho discharge of their re-
.,....:.. a ... , 1...11 ii.. t;i i.
r , .. , -
r in a nee, conditioned for the faithful per-
... . ,.- Vl , J ,
.Minister of ri-i-.i.ce, m a penal 6um equal
, to h cj!lctH hv
claimed, and execution may issue theretor
i tne same as in orainary civu suns, pro
vided that no property not especially ex
empt from taxation shall be exempted from
levy and sale under such execution. And
provided also that in case of personal taxes,
if no property can be found whereon to
levy, the defendant, if able bodied, may by
sentence of said judge or magistrate to be
imprisoned at hard labor, until he discharge
the amount of his tax and costs at the
rate of twenty-five cents per day.
Section 59. The Collector shall keep
all goods distrained at the expense of the
j owner, until the day of sale ordered by the
District Judge or Police Magistrate, unless
a bond be given for the production of the
same at the time required by such order.
buch sale shall be at public auction, and
any overplus remaining after paying the
taxes assessed and the costs of collection,
as allowed by said judge or magistrate,
shall be returned to the owner af the
property, with an account of said sale, and
the costs and charges thereof, if demanded.
Section 60. Any collector when re
sisted or impeded in the exercise of his
office, may require any constable or other
officer of police to aid him in the discharge
of his duties, and if any such officer shall
refuse to render such aid, he shall be sub
ject to a fine not exceeding ten dollars and
to removal from office on conviction before
any District or Police Magistrate.
Section 61. It shall be the duty of
each Collector on or before the last day of
December in each year, to pay over to the
Governor of the island in which his dis
trict is situated the amount of taxes by
him collected with the exception of the
school tnx, which shall be paid oyer to the
school treasurers, and any Collector who
shall have failed to do 6o at the time last
specified shall be liable to forfeit ten per
cent, of the amount of compensation for
his servicos as Collector, which forfeiture
shall be at the discretion of tho Minister of
Finance; and it shall be the duty of the
Alinister of Financo to prosecute on or be
fore the first day of Februry the bond of
auy Collector who shall have failed to pay
over to the Governor aforesaid the amount
of taxes prescribed in the preceding section.
Section 62. It shall be the duty of the
respective Governors to hold the tax col
lector responsible for the full amount of
taxes specified in their several tax lists,
unless they shall file with the said Gover
nors a sworn list containing the names,
places of residence, so far a6 can be ascer
tained, and amount of taxes doe from each
person in their several districts, from whom
after using due diligence they were unable
to collect the taxes, in which case the said
Governors are hereby authorized to deduct
the amount of said taxes as sworn to from
the amount of the Assessor's tnx list, and
to hold the Collector responsible only for j
the balance. !
Section C J. Each tax collector who 1
shnU have faithfully discjbared-the da ties
of his office, and shall' have nuivon or
before the last day of Decern hr fih 1
governor of the island in which his dkfrwa
is situated, the arrmnnf r,e , . i
ii . j : Mies uv nim
collected, except the school tax. nrl !
tax assessor who shall havp f.if kAiii a- I
charged the dutiJTf S?
spectively receive a comt '
cLdingive pe. crS
amount of taxes collected
j uinicr oi I manna --w
nd AM recede ,h. GrOTS
'be Minister of Finai.ce for the amount of
Section G4. If auy tax collector 6hall
die, or shall have any disease rendering it
improper for him to perform the duties of
his office, before
ot taxes for his district, the governor with
approval of the Minister of Finance, may '
appoint some person to complete the collec- :
tion, who shall receive such reasonable
compensation as such Minister of Finance '
may determine; and such person shall
have the same powers and duties, aud may
be nnder the same liability as other tax i
- : . 1 o '
collectors ; provided however that such 1
liability shall only extend to the taxes re- j
maining uncollected at the time of his ap- j
SECTION 65. In case of tho death or j
the removal from office of any tax collec- i
tor, if shall be the duty of his executors or i
a i - ,. .. i
nuuuuisiraiors, ana oi an other persons
into whose hands his tax list, or any of
his taxes may come, forthwith to deliver
the same to the hands of the governor of
Section 66. It shall be the duty of
the tax collectors to pay over to the school ;
treasures of their respective districts the
amount of the school taxes collected by
them, and to take from the school treas
urers duplicate receipts for the amount
piid to them, one of which receipts shall
be immediately forwarded by the tax col.
lector to the President of the Board of
Educati.D, and he Collectors shall bf re
sponsible for the full amount of school
taxes specified in their several tax l'.-is,
unless they shall file with the school treas
urer a -worn list containing i he names,
places i.r residence and amount of school
taxes due fr..m each person in their respec
tive districts from whom they hare not
rbecn able to collect the school tax on ac
count of death or other cause of inability
to collect, and of his having left with the
police or district justice for the purpose of
collection a list of the uames of persons
who have not paid their tax, in which case
the school treasurer is hereby auihotized
to deduct fhe amount of taxes in the
list so sworn to, nnd the collector shall
be responsible ouly for the balance. The
tax collector "shall be entitled to re -rive
from the school treasurer the same com
peusatiou for the collection of the m liuoi
tax as is provided by law for ibe coiiic i:o;
of other taxes.
Section 67. The following persons shall
be exempt from all internal taxes : His
Majesty the King ; the diplomatic agents
of foreign countries and their attaches duly
made known to the Department of Foieigu
Affairs. The following persons shall be
exempt from personal taxes ; All clergy
men of any christian denomination regu
larly engaged in their vocation; nil teach
ers of youth employed in public or private
schools for more than six months of the
year; all soldiers in actual Service and all
volunteer soldiers duly enrolled and ac
tually doing duty ; aud all active members
in good standing of the fire department of
Honolulu aud other towns where a fire de
partment now exists or may hereafter be or
ganized ; provided that the commanding offi
cer of each such corps, and the secretary of
the fire department shall deliver under oath
to the assessor of the district a statement
showing the names of the members of
sach corps or department as entitled to
exemption on or before the second day of
July in each year; and provided that no
exemption shall be allowed from person -d
taxes unless the parties claiming such ex
emptiou shall notify the assessor of the
district during the month of July of snch
claims aud the grounds thereof.
Section 68. Real property belonging
to the King or Queen, to the government,
to the Board of Education for the use of
schools, to incorporated or private schools,
to the Queen's Hospital, to religious socie
ties for church sites and burying grounds,
such church sites and burying grounds not
to exceed five acres in extent, shall be ex
empted from taxation. Personal property
belonging to the King or ueen, or to the
government, to the Hoard of Education
for the use of schools, to incorporated or
private schools, and to the Queen's Hospi
tal is also exempt. Provided altvays thit
the tax of three quarters of one per cent,
hereinbefore imposed upon property hall
be collected only npon property in excess
of the value of three hundred doll.u-s, be
the same real or personal.
Section 69. The Minister of Finance
shall have power and it is hereby made his
duty to prescribe all needful rules and re
gulations for the assessment and collection
of taxes, in cases where no such rules and
regulations are definitely made by law ;
provided however that the same shall not
be in contravention of any existing statute
or inconsistent with the constitution.
SECTION 70. If any person liable to
taxation under this Act does any of the
following things : Knowingly and will
fully makes and delivers any false state
ment of property, or makes any false
answer in relation to his property for the
purpose of evading assessment thereof, or
by any falsehood, willful neglect, fraud,
art or contrivance whatsoever used or
practiced, .evades or attempts to evade
assessment of his property, every such per
son shall on proof thereof to the satisfac
tion of any district or police justice, be
assessed and charged treble the amount of
the tnx of which such person would have
been liable, and every such person shall
also be liable to forfeit and pay a penalty j
of not less than twenty.iive dollars mo
more than five hundred dollars. j
Section 71. Any person aiding or ass- i
isting in any manner whatsoever to com- j
in it auy act contrary to the preceding sec- j
tion shall upon conviction before any d is- J
met or ponce juuge, oe name to pay a
penalty of not less than twenty-five nor
more than two hundred and fifty dollars.
'Section 72. This Act shall come into
effect'and become law the first day of Jnue
A. D. 1883.
The schedule hereinbefore referred to :
Articles XII, XIII and XIV of the Civil
Sections 513 aud 514 of the Civil Code.
An Act approved on the loth day of July
A. D. 1860, entitled "An Act toamend
Section 482 of the Civil Code."
An Act approved on the 4th day of Au
gust A. D. 1800 entitled "An Act to a nend
the English version of Section 4SG of the
An Act approved on the 30th day of
June A. D. I860 entitled "An Act to
amend the law in relation to the assessment
an collection of taxes."-
Au Act aPProved " tfae 30th day of De
- .ler A. I). IH64
entitled 44 An Act to
ijdjoXIII of the Civil Code on the
slfrU ili-l" I- nfniriMi'nr tTtvw
" " -niisi .-. --rOVidi
' " " " - iuo t: lvi uiuio
. 1 A 11 AW V-
ate .assessment and taxafct-Wn
o ntvn.i &
An Act approved on the 31st d .y of De-
"vu"" a' iow entitled "An Act
amend Section 510 of the Civil Code."
An Act approved on the 0th dtv of July
A.1 D. 18GG entirled "An Act to" exempt
volunteer soldiers from certain taxes."
Chapter XXV of the Session Laws of
130 being an Act entitled "An Act to
amend Sections 483 and 484 of the Civil
Code relating to taxes on personal property
and real estate."
An Act approved on the 9th day of
July A. D. 18;2eutitled "An Act to amend
an Act entitled an Act to amend the law
in relation to the assessment and collection
of taxes approved on th30th day of June
A. D. 1800."
An Act approved on the 29th day of
July A. D. 1872 entitled "An Act to
amend Section 509 of the Civil Code."
An Act approved on the 13th day of July
A. D. 1S74 entitled " An Act to amend
Section 433 of the Civil Code."
An Act approved on the 8th dy of Au.
gust A. D. 1874 entitled "An Act to amend
the law in relation to the assessment and
collection of taxes."
An Act approved on the 15th day of
September A. I). 187G entitled " Au Act
to amed Section 435 of the Civil Code."
An Act approved on the 18th day of Sep
tember A. D. 1876 entitled "Aa Act to
amend Section 500 of the Civil Code."
An Act approved on the 29th day of Sep
tember A. D. 1876 entitled " An Act to re
peal Section 4 of an Act entitled " Au Act
to an. end the law in relation to the tax on
a..iinals and to repeal Sections 431 nnd 497
of the Civi: Code approved on the 21st day
of July A. D. 1870.
An Act approved on the 29th day of Sep
tember A. D. 1876 entitled "Au Act to
an. end Sections 483 and 484 of the Civil
Section 2 of an Act approved on the 1st
day of August A. D. 1878 entitled " An
Act to amend the Statutes authorizing
payment of road taxes to be commuted by
Approved this 7th day of August A. D.
1882. KALAKAUA KBX.
It 1ms pleased his Majeaty Ut C'oiiiminMon Hon
orable John M. K.uk4 as Eiivi.y Extraordinary
and MiniHtr Plenipotentiary to the Court of Japnn.
WALTKlt MUK1IAY GIBSON,
lolani Palace, Miui.-tter of Foreigu Affair.
Sept. 22nd. 1HH. S-pt23 3t
It has pleaded Hi Majesty to Appoint C'olonfl
Gkoriik W. Matai;i.ank Commissioner, of Immi
gration to Portugal.
WALTER MURRAY GIBSON,
lolani Palace. Minister of Foreign Affairs.
Kopi. 22iid. 1882. Sept23 3t
I. B. Peterson, Eq., Assistant Poittinaaier-Geii-eral,
is hereby appointed Acting PoHtnianter-Goii-eral
of the Kingdom, during my absence.
JOHN M. KAPENA.
Approred : Jno. E. Bcsr.
Honolulu, Sept, 22nd, 1882. Sep23 4t
IIox. J. K. Kavnamano is this day appointed an
Agent for the granting of Marriage Licences in the
District of IlamaLua, Island of Hawaii.
JOHN E. BUSH.
Sep23 3t Minister of Interior.
Mb. Z. Kalai, is this day appointed aa Commis
sioner of Private Ways and Water Rights for the
District of North Koliala, Island of Hawaii, vic
James B. Kaohi, resigned.
Minister of Interior.
Interior Office, Sept. 19, 1882. Sept23 3t
Goo dale Armstrong, Esy., is this day appointed
as Road Supervisor for the Districts of Wailuku
and Makawao, Inland of Maui.
JOHN E. BUSH,
Minister of Interior.
Interior Office, Sept. 18, 1882. Scpt23 3t
James W. Bcsh, Esi., is this day appointed as
Road Supervisor for the District of Hanalei, on tho
Island of Kauai, vice C. Bertleman, Esq., resigned.
JOHN E. BUSH,
Minister of Interior.
Interior Office, Sept. 18th, 1882. Spt23 3t
Ho.NoKAitLK H. Kcihelani, lias this day leen re
appointed Police Magistrate of Wailuku, Island of
Maui. JOHN O. DOMINIS,
Governor of Maui.
Ofhe! of Governor of Maui, )
Lahaina, Sept. 23, 1882.
Department of Interior,
Honolulu, Sept. 9th, 1882.
The revised edition of the Index of Land Com
mission Award is uow ready, and for sale at the
Land Office of this Department. Price $5.
JOHN E. BUSH,
Sep w91m Minister of the Interior.
Mr. W. S. Wond, has this day been appointed
a.n agent to take Acknowledgements to Contracts
for Labor for Waialna. Oahu.
JXO. E. BUSH, Minister of Interior.
Interior Office, Sept. 11th, 18S2. seplG 3t
David Crowninobcro, Esq., has this day been
appointed Road Supervisor in Chief for the Islands
of Maui, Molokai. and Lanai.
JNO. E. BUSH, Minister of Interior.
Interior Office, Sept. 11th, 1882. soplG 3f
H. L. Siielion, Esq., has this day been appoint
ed au Aff-Mit for taking and Certifying of Ack
nowledgements to Instruments for the District of
Registrar of Conveyances.
Registrar's Offiv, SW-pt. nth, 1882.
Approved : J0. E. Bcsu,
hC'I'163t Minister of Interior.
FOR SAIiS !
4 CiiitrifugU Afichine:-, Westou;
3 Teuti'if'igdl Machine. Honolulu make,
ALL I.N Ul OltlM.R.
1 wentiifurjal Ei;gi:r 6x12, complete;
3 --team toiler
1 Steam Onie Cl ir:iier.
Lot of Tumps. Wivefc aud Other Articles
Will be Bold cheap ttr drill. EnqaJreof
II ACKFKLD CO, Honolulu.
LONDON & PROVINCIAL
INSURANCE COMPANY (Limited)
Subicribd Capital (jEI.ooo.ouO) $5,000,000
uui: .lUKVK cuMi.r ha vie now
established an AliKNCY here, and are'prepared to take
IUKiod property or ETKIIY DESCRIPTION within tbeae
J. T. WATERH0USE, Jr.,
By mutual consent.
All peraiaia indebted tt the lata Firm will pleaaa settle
prompt! with JJSO. A. PaLMEK. who will also pay all
-iui luc uic urui. upon preaeniaiion.
TVn A "DAT MPT)
HENRY M. BEHS0N.
.Aogait 28. 18S2, ep 3t
31 civ dwJltermfntjs.
Choice Ales. Wines & Liquors,
conxr.Tt xrt'Axr ,t hotel r
" JAMES OLDS. Proprietor.
Jg-A.HI IB -A. 1 1
HAVE YOU GOT ANY WOOL ?
Siy. OLI SlMLoWfE, wliti 1 ih.l
OLD MAN DOWN IN Til E SWAMP
trTix to do wltli ttin.e iiatlititf tfium f
Why. Oi.li I'it'Kl.l.M, L. U l. Sijir tlirm milh st'l
nil tlirn ill, lurum lUriii.
Hut tli- rlnrw' ui. out at !! wnovo .
Yr. ol.l !! KI.l.S. ihe iM.li M VS i . foolitb b
rsti't re Itmt.
W ay. uirtin man. he a.lvrrti-l lli.t ht Im l for lit
T,h."!',T..nJ: HofSK. not thi- HOlK THAT JACK
Vlll.l. butllif Iioukp that th Dukrof rMil.buru slrpt
in; anil tint h? hs.l some ol.l) fl HUM. an ll r.rrURS
that . uueen Anue or Qx.rrn Kalaiuit r.le in ; an.l aUo that
tif bid bo(tt part of (hrdl.li t'lll.N OK TM t'.ATKK,
au.l hn.l prH-url lots of chtnamru'a TAii.a to tar ou
v7; 0, D ' ICKLK.S. that's a..: l.iiUyou ..'r -that rrt-aiu
wouldn't churn. ' o he baa got In a urw rvle, after tha
He baa been beating round the IU'!I, but g.'.t nothing.
Yes, OLD I10KLLS,be has !e-n at that forth last
... .r.r.. inn juii .rr mi same la tip. The Hluu haa
put I liu OOOlJ SH Kl'HKHI) to look out for his nocka. ami
H1VM tll l.)VOI tWixti.r I a. . as,
. aaa. nan II.I.M Ml U'MUI.
Yt ad irti-iau-. M ....... a . .
" 'i i . t r i ruiMiKi. ;
hi no inon: nVevc to aparr without enuivalent ttveu
for thrill ; but.
- . ...... .uir null', III- llim I UIMI 111 l
at the name tiiiii-. he lou'l wifli to 1 ael-
nil lu the iiiattir- li I... .....i... i.. i.i........ .11
tat may come to him. nf ha, K)( . fiie Ul lf Muiu.NO
A Mrs (nothing to do with thoe ram-roua that 1 apoke or
. .--. i wui mr rn I r l ip 1 1 1 iu i iim,
.nil anv one -lt.lo nu n . . , .... ..
, " . (..- wiij uur i iiiiimi itiiiii. Biill lliru
ran have a mere of his own. If i;n w l.sr bnva one of
" "-' - m in uptown, ir till W I.ST bnva one ot
toae Katun anil ratn 1.1... .1 . .. t 1... ni
, . . . , - "nil ii"n ill Hirrwiuiii, llr .ui
lie llklv tn ir.. tl.. I.'. 1. k i. .... . .. . . . .
t i.i v 1 1.4 atlii oilier uibriMi m
whi. h aheep are aulijei t. For In. brut-tit I would reiM.ni.
nieuil a preparation ia,u. ,.f pu.l of hOFT SOAP,
with au ouiiie of furbollo A,-i,l i t, Mala tlliwolved In
ttr: thia will di-Mrny vermin, iu-h, urf and malice,
lhe prrpa-ation aa given above ahonld 1 diluted with
i?" M"n' t'euitf applied to the animal, and It
will not Injure the hair. Hut thene diM-am . lili.m rt
auioutt HAMs when they have rooky racura for paMurea
where they have to climb to Krt their re.
hay. Oi l) Hl-XFLOWKK. I mw .Mr. I'aty riding In
brautilul Vtacimnette laxt Friilav. Well, air. It l one of
the moat elegant car,iaK,- I evrr aaw. Wh.re.dM Mr.
l'aty et that carriaee from 1
iNow.iooa nrre. t)ij) I'iCKI.K, u can t i-ome auy
Your auiart trii-La ,m ..... . ....... n t...
lu.-nonnrjiiuiruinn from the f J. i r Miineii t factory."
oil k uk Htrcctj that la the ItusS cTliF.tT and tho NOSH
ejay now. OLD SIWFI.O WFR. .-fa talk aenae. Who
have you ti"t for your WOOD WOKKMAN I
W hat, lor my liODY Ul U-DFK ! 1 have got a littla
fellow Irom louiMVil)i. Keutu' kv, who can diacount any.
thiu that every cam to ihe,.,. jtdauda.
Now. OLD SlMl.uWF.1:. what arc ou Rlvlnu ua f
Xotbtuir but the truth.
What haM become m that runin; man that luade.bodiea
fur you before That young mull lhat uaea llear a till
aud Ilartxboru i
O. he hat- fun,. ,, t.,A . , ,, f.,r (hat man on Fort
Ob ! yen : Mint i-liu, ,,,. ,,. ( n,l0k he will ever b
aa fat ax y,.u are, OI.! sl f l.i Hi.
No, 1 think tint : he haa "t a tape-worm. I never aaw
a man yet get fat thut bad one i,f tin 111 thlna.
ow AMI can brat you ou palnlitiK.
Y 1 hat tuakea you think no f
)l.D Sl'X, he told lue he lia.l the U--t painter Iu the
Did you believe him f .
I had 110 reaaon to disbelieve him.
Y ho did he tell yon be had t
lie aaid he had T. II. HAHltlKON.
Yea Did he tell you ho had F. II. HarrlonU Wejl,
now, juat atop for one ininute; llarrlaon haa not been with
him lor the laat two mouthH.
Now. OLD SI X none of jour aoft aoap. Who ia ha
to work for t
Why. heia with me.
Y'ou don't aay it t
I do, OLD 1'It'KI.ES. do Went gave liim aucli a rihmI
Dame, and told people thut he waa the beat workman
tnat be ever had aeeu ; that ha bad alwaya dune tha
King a work, and the King weuld liave nobody but him
touch a job of hi.
?r;,u weDt for ul,u d K"t him 7
,W"n' 9LD SUNFLOWKK, what liax become of th
V.ri!fn U"rp " Paint'r y" had aome time ago r
..!." K"e over to Frtaco; pone to look for Dentila.
W hat Deunia T
What, the lriah Agitator ?
Yaa, that la the man.
Why, w nat lu the world did he leave you for f
O I he did aiicn awful painting for me. I had to lei titiu
go. A hy, hlM paluting waa done ao horribly It uxed to
acare horea: ao I tlmuuht the numt quiet way waa tha
best. Let him go Wt-at.
How in it about your Trimmer, OLD KUNFI-OWElt t
W ho do you mean, HTEIN t
That ia the man; I thought go Meat got him
Yea hertid, but he did not keen him. lie an reed for
One ilundiied Dollara bonus, but he did uot get It. aud I
got hiiu back, YOr HKT.
T,beu have !ut u ot tlioae workmen t
YOU BfcTI Thia go W eat biiameaa t muat explain to
frV.V.VAi'iCKLK!'- Home yeara ago there waa another
olim ItANK that publinhed a paper in New York aalled
the New York Tril.unt. lie uned to give advlca to all
Ii. ...... . 1 ... j "1 ..... .
'""" "r -goweHt.'- w ell. tula 00 Weat wan liv
I lilt iliurn I X.' t 1 a.. .... waa
77 ""w" v r-oim. ana 11 win witn inin mm with
oltl tmiailv tiv tli w.t,,.. ,.r if. a. ...... v
it """I' " llnuauiu U AVTW aflTrSfV,
old man waa well to do lu thia world a gooda. but n
went to church, whilat thr old Wllllllin Walal lllllllavliat
claued to go to church. Some of their UALK were uet
tllllf (in tii 11.1. ... ..ia . . . .
n f . ,i--nn, ui tun 0111 woman inouglit thew
ought to go iu aome society, ao ahe kept teasing the old
man to irn ti.. ...1. ....1 i; ..... ia a 1 u ... a ... .
,lavu in iiiconi.a m DOCiefy,
they were approachiug womanhood, and If they did
trpt tlim 1. nni ... . 1. ...j..,.. , . .a
" , "v iijr mrj iniKiit uie 0111 mania. Ho ab
rnnmu Iun on, loan, ana ne consented to
go, to gratify niaiiima'H wishnjbut still, at the sania
time, the old mnii was not very auxiona about IL h'liiaiiv
thev Ulit ulurl. . 1.... A A- .i. . . 'any
.... K . iivi AjrriA I U tun Cllltri 11 SlllCe. W
married, so I think the old di,ii.nl. ..l. -
7 1 1 7 ,J. ,ue ol" woman, ou talk like an
old fool toe dotulnie may not know that we are lu the
church" "Wall now, old woman, you have your Ma?
about it. but you see." 80 they got t. church aud th
usher seated them all right, and the two OAI.H; bn t
dominie that married them over tweuty years befj-
kept ey, ig the old man. and the old in.u dn.pl ng lili
ed old dominie in the pulpit ro-e up. 5, X.
ed hia hymn book and commenced to read, thualv " J
turn ye Hansom, riinner Home. " Tha old man tose un
andsai.l ..lJyJVf., mother, what did 1 tell wu Ib.X
this." Ijt the old woman InaiHted that he dlifn't n e.u
them " 1 1. ..... ..1.1 uu mean
,,..1,. .1.. ... " . . " re.
..... .lucuiu man. - mere are no uihi
Kansoma In this house, you can t fool me on that I can
hoist that In " Bi tAA.rA.AA . ... au
tkiin-h .i... Z-a., " 7 ou oaven t been
We.r , . " Prauei rase with that o
west. 1 hat young man waa a reuder of th r.
law !'e " 1 " in it, au he grl np and out I', "1
uow 111 tue tswamp.
.wlh.tLt?,ab.1r"er,U'! " bt ho
Well, OLD PICKLES, I am worried with you
Have you any objections to belrgcalled 8UNFLOWFR
Not at .11, OLD FICKLE. . n the contrary I think it
quite a compliment. Oscar W iMe. the h'l.r ,t au.T
apostle of JCsthetlcl.m, ha. given to the rWflower.nd
! 1 1 Ve FaKt P"'"" Maws in the Floral WorVd!
the Lily for ita purity and delicacy, and Bunflowerfrom
Its resembling to the Oolden Orb of Day. It U ,u,m.t.
rial to me whether I am dalled a KuuUower or a Itoie
"The Rose by any other name will atnell aa sweet "
cwTiuhf0" nce uu're OLD SUN- x'y
Not many. OLD PICKLES.
ive us a few, OLD Bl'N.
Well, I have a aboe trom the foot of Punchbowl a t.w..
from the mouth of Pear lliver. aud a .-.n fr, !,
Quite aufficient. OLD HL'.N.
."lLVKLh:!i-1 UW, but it Is vet
ting late, and time is money, fctill I oucht tn ... .
thing more about that Oo West n tlce7 "the 'i'T;
Would do BO. If It were ,.t ... L-j " i'W'
tOJm: iaat a'h'r qatlon, OLD SIN, h,Ta ,on anv
thing to say for yourself? ' ou "D-
Yea, OLD Pit LES, I might say a great deal l...
MA ZtDt "t b" ,f ",e ,e-,,nK" "f ,"" " J "MAN "l V THE
MAIIl. ao I will merely add that If you know anv
Pioneer Shops on King Street
Carri.gea. Expresses, Lumber W'agoua f ultt'erB i
Putnam Cart or Horse fcreak Milk Wanoiii . .tb
carts, etc., made to order. Wagons. Fngliai, Dog
All varieties of Harness on ha ..1 or n..l 1 . t
Kplendld Had.llea and l'.r"dl eV - t.bl- S. " .
occasion of the Coronation tor use on tha
F'ancv Ilridlea mm.!. . . ,
. ------ -" I vii nanci.
cln Tv f!r?l ""A'".''.-' 'tt.r ar.
tide, isuaUy ttT. L
t .11 and see before goigdWfl Uj. oVH.
M. J. ROSE.
VOTirr IH iii.ucnm .....
T A II
- - -. - - 1 i-uiii-cini with Due in Ihr i
ng Bu.ine.. at Paia. Hamrf.uiUM.ko. W.u tha i n,
been di(.ived. All riVh ,1... .!.!., . ' .m
1 win pay fcli auiounta due bf a ,J arm.
Pais, llamakaaiko. Maui, te t. 15th, 182
. - - - -" . 1. 1 III IHUII
t paid la
I I IMMHKH. VIM TIT JI76iK.
ni Ju Cial Uiatrtrt. Il.vl.n l.la- ibe K.l... ,.l
THO. JKKPER-U.N of W..i.uu. Maul .1 ca."d "''
Ou reading and Hline th peincm i.f R FY V K TKOSFR
Kx.eutor iii.drrWi.lol I h ,a. J... . Ulenf Wailuku dt'
,h' h" cc.u..ta may h- e,ne.l and appro
e.1. arm I, he properly paa.rd over to the lesateea. and n. dl.
charged from further reaponailiiiity "
It U ordered lhat VVKD EI.Y. the 11 h ar ..f Oet.iher
1882. .12 m at the Court H..Uae i 1V l J! U i set ni tui
time aud pUce for hearing .nid pentloo, and anv oblectlonr
thVnAr. '"..""J" tt,errto'd l partiea interetlrd are herebj
a liJ to attend. AUK F)HNi'iikii '
l.ah..aH. loTs'L, " -"'ci,l Uialrlct.
4":.. fa T...1 . n. a . a
. II. I.
THK HOXOLILU IRON WORKS IIAVK
jaat received an I a voice ol
3 in. Beat ENGLISH LEATHER BELTINQ
Also some fine
3in. Helvotian Belting for Centrifugals
it- ''' I