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i , t.i ?, t i r Kl j-r re r- vw- '.'ft.. 8TKKJTEK TAX LAWS. ROBINSON T1IIUW l it ' imMm. -? Everybody 1 f jrrS Tlio morning of lifo is tho limo o( nbmulnucu, profusion, strength, vigor, growth. Wliou tlio s.iu begins to sink, when tha midday of lifo is past, then tlio hair begins to f.ulo and tlio silvery gray tolls of n inn (inching ago. Sunrise or sunset? Which shall your mirror say? If tho former, then it is rich and dark hair, long and heavy hair; if tho latter, it is short and fall ing hair, thin ami gray hair. Tho choice Is yours, for Ayer's Hair Vigor always restores color to gray hair, rstops falling of tho hair, and makes tho hair grow long and heavy. This Is MimcthiLg jou havo boon looking for, Isn't it ? And it is some thing jou can havo conlldenco in, for it is no experiment ; people havo been using il for half u cenluty. Wo do not claim it will do everything, hut wo do claim it is tho best hair preparation over made. I'fepircd bjr Dr. J. C. A)cr Co., Lowell, Mm., II. S. A. Union Barber Shop. GARCIA & CANAUIO, l'rops. Ulc Shaw, Cut fair and Shampoo at Cet'Civ-c Rates. We nKo take particular pains with Chil dren's Ilaircutling. Union Hiiii.dino, Wainnuenuc St. JAS. M. CAMERON, Plumberv Tinner, Metal Worker. Has opened ft Plumbing Shop for gen ecal work nud jobbing on the umkai side of l'ronl Street, next door to Wilder Steamship Company's Office. Mr. Cameroi' is prepared to give esti mates on all klmts ot Plumbing Work and to guarantee all work done. OIL FOR FUEL The PACIFIC-UNION OIL COMPANY of CO AUNG A DISTRICT, Fresno County, Cal., is offering for sale nt par value $1 per share a small block of stock for development purposes. T. C. HOWELL, H. C. DUDMAN, Authorized Agonts. Island of Hawaii J. H. Fisher & Co. Special Agents for the Hawaiian Islands STANOENWALD BUILDING, HONOLULU ci- Thuci'iioni'. ENTERPRISE CARRIAGE SHOP t Volcano St., by bridge. All kinds of cirri. ijcs made to order. KepuirniK and Job Work neatly and quickly done Horn:, shoeing a hpccialty. Carriage ma terial constantly on hand. It. U. llYltNR, Prop. Pain-KMe : :-a Household RflorlfrtlriA A Safo and Saro Ouro for Crampe Coughs Brulsos Dlarrhcoa Colds Burns Sprains and Strains. Gives instant relief. Jj Only one l'tln Killer, Porry Davis'. KWW kodaks kodaks One of the best presents for nny one is a good Ko dnk. If the one to whom you wish to make a present has a camera, then they will require other things to help them in their work. WK TEACH how to take and make pictures, and have all the supplies necessary. We develope and print films or plates, and give each view the best atten tion to bring out a good picture for you. Kodaks can lie sent by Mnil. HILO DRUG CO. LIMIT?!) HILO, HAWAII PLANTER'S LINE OF SAILING VESSELS Direct Line between SAN FRANCISCO AND HILO. Hark St. Catharine, Capt. Saunders llnrk Amy Turner, Capt. Warland Hark Mnrtliu Dm Is, Capt. McAllraan QUICK DISPATCH For freight and passage apply to WELCH & CO., Agents, San Francisco C. BREWER 4k CO., Ltd., Agents, Honolulu, or H. Hackfeld&Co., Ltd. AUEXTH, HILO. HOP WARM CO. Cor. King and I'ront Streets. Dealers in Dry Goods, Japanese and Chinese Goods. RATTAN FURNITURE. Hilo Barber Shop CARVALHO BROS., Proprietors. The Old Reliable Stand is still doing UP-TO-DATE WORK Remus lioucd, Scissors and nil edged tools perfectly ground. Satisfac tion Guaranteed, WAIANUENUE STREET. Speedy Gasoline Launches L. IIELBUSH has the agency for the sale of the celebrated Racine Boat Manufacturing Co.'s swift gasoline launches. FOR PRICES apply to him at Potemkin's Store, VOLCANO STREET, HILO. AMANA ! flerchant Tailor I Suits Made to Order at I.ow Prices. 1 Keady-Madu Suits. Cleaning nud Mend 1 inj Neatly Done. ! 43 I'RONT STRRUT, Assessors Will Use n Finer Toollicil Comb In tho Hunt for llcrcnuc. The new return blanks to be used by Hawaiian Island Assessors this year arc an improvement over any that have been heretofore used. It will be more difficult than ever for a piece of property to escape its prorata share in the expense of running the government. The new schedules are especially strict with reference to plantations. Planta tions will be required to describe in detail more particularly their real ty holdings. Special attention 'is required in giving locations with exactness. Lease holds and fee simples must be distinguished more particularly. Under the personal property schedule "D," in addition to "Cash on hand," the new schedule calls for Cash in Hank or Agents hands. Hitherto only the cash on deposit in a bank or cash in one's posses sion was required in the return to the tax gatherers. This left n loop hole through which many dollars worth of revenue eluded the Treas ury vaults. It was not n difficult matter to place the cash in the hands of a friend while the assessor was making his rounds. 'Under the new schedule funds in a friends hands will be counted as in the hands of an agent. The banks in Honolulu have had much to complain of in the past from a class of depositors whose sale object was to evade taxation. The money would.comc in in ad vance of the Assessor and be with drawn as soon as that ofiicial had made his annual call. The bank paid the tax on the deposit but failed to secure the use of the money for any length of time. Hankers arc devising a scheme by which they propose to hold their own against these transient depositors. In schedule "I," previously schedule "E," the Assessors have sought to produce n plan that would secure from plantations accurate statements of past year's business. Hitherto on this schedule such plantations as Rwa and Kahukti figured losses instead of profits. This came about because they claimed that unsold sugar was of unknown value, and therefore was not included in the assets of the year. The new schedule requires estimates. The members of the Tax Court of Appeals and of the Board of Equalization among them selves devised the above improve ments, in accordance with statutes. A TKll TO JAL'AX. U. 0. hmllli Repeats Lantern Show nt First Foreign Churcli. "A Trip to Japan," was the Sub ject of Mr. C. O. Smith's stereopti cau lecture in the First Foreign Churcli last Monday evening. The church was well filled by an enthu siastic audience which enjoyed the evening's entertainment to their heart's content. The slides were probably the finest which have ever been ex hibited in Hilo. They lacked particularly the blurred effect which is so often present in lantern slides. Each picture was clear cut and well defined, the foliage of trees stand ing out quite plainly. They were also typically Japanese, represent ing the land of the little Brown Men in the prettiest season, Spring. Cherry trees were visibly in abun dance and their beautiful pink flowers lent a color to the landscape which was exceedingly pretty. Kev. j. A. (Jrii7.au lectured on the lantern slides during the first part of the evening. The remain der of the pictures were self-expla natory. The thanks of the Lantern Com mittee and Hilo people are due Mr. Hedemaun of Honolulu who loaned the slides. Thanks are also due Mrs. Lewis, who delighted the audience with two organ solos dur ing the intermission. The trustees of the First Foreign Church have the thanks of the lantern commit tee and all who were present at the delightful exhibition, for granting the use of the church auditorium for the purpose. The sum of $25 was contributed by the audience. This will be applied on paying off the dent against the stereopttcau apparatus. wy UcBnn Study or Lnn WltlUailBo IN (co Came to llnunll In 11)00. W. J. Robinson, the first man to be appointed to the third judgeship of the First Judicial Circuit, Terri tory of Hawaii, was born in the city of Cleveland, Ohio, on March 9, t868, consequently is now in the 35th year of his age. He came to Hawaii from Alameda, Cal., in July, toco, settling nt Ilonolalu. For several years prior to his fourteenth year, the future jurist attended the common schools of San Francisco. On December 12, 1882, he entered the office of Hon. Morris M. Estec, San Francisco, ns clerk and law student, nud on Feb ruary 17, 1889, went into the office of the Hon. James C. Murtin, a member of the Oakland and Ala meda bar. Mr. Robinson was on January 13, 1891, admitted to praci tice in all the courts of California. Thenceforth he practiced at Oak land until July 19, 1900, when he removed to Hawaii. On the 8th of August following he was admit ted to the Federal courts and on the 1 1 th of September to the Territorial courts. Judge Estec gave the cer tificate of his character and stand ing attached to his application for admission to the Hawaiian bar. Judge Robinson, since the insti tution of the United States District Court, filled the office of United States Commissioner, the functions of which arc those cf a committing magistrate. From an early date in his career in Honolulu, Mr. Robin son has until now been the law partner of the Hon. W. Austin Whiting, former Justice of the Supreme Court. An Attack or I'liPiimonln Warded Oh. "Some time ago my daughter caught a severe cold. She com plained of pains in her chest and had a bad cough. I gave her Chamberlain's Cough Remedy ac cording to directions and in two days she was well and able to go to school. I have used this remedy in my family for the past seven years and have never known it to fail," says James Frendergast, mer chant, Annotto Hay, Jamaica, West India Islands. The pains in the chest indicated an approaching at tack of pneumonia, which in this instance was undoubtedly warded off by Chamberlain's Cough Re medy. It counteracts any tendency of a cold toward pneumonia. Sold by NOTICE. Notice is hereby given Unit on mid nfter 15th day of November 1901, tlio business now known as A. M. l'otiMukin's store, will be called and named "THIC AMRKICAX GROCRRY," nud will be continued ns such under the management of I,. Hclbusli. All debts of the firm A. M. l'otemkin will be paid by the Amer ican Grocery and nil bills owned to the firm A. M. l'otemkin must be paid to The American Grocery. 3.tf A. M. I'OTRMKIN. Pioneer news 0o, STATIONERY HOOKS NOVELTIES MUSICAL INSTRUMENTS AND SHEET MUSIC DAIRIES DAILY JOURNALS AND CALENDAR PADS FOR 1!)()2 SPRECKELS' BLOCK, 1'UONT STUKUT. He lo pintile Com, Ltd. CARRY A FULL AND COMPLETE LINE OF MECHANICS' TOOLS Hardware, Iron and Steel - AGENTS FOR THE ""KEENKUTTER" BRAND OF CANE KNIVES and HOES IRON STOVES COOKING UTENSILS Groceries Hay Grain and Feed STATEMENT OF THE Mutual Reserve Fund LIFE ASSOCIATION OF NEW YORK. Policy Holders' Company, who control the Company, and alone share in the profits thereof. FREDERICK A. BURNHAM Fkijsidhnt Twentieth Annual Statement, JANUARY f, 1901. TOTAL ASSISTS H2,2fii,.io3.3f (Not including Mortuary and Dues Resources) TOTAL LIABILITIES $11,077,220.53 Net surplus invested and Cash Assets over all Lia bilities, actual and contingent, December 31, 1900 $ 1,187,272.83 Income during 1900 141623,413.85 Payments to Policy Holders, including advanced payments applied 5,014,991.0s Total Disbursements 6.3161707.55 Excess of Income over Disbursements 8,306,706.30 Total Death Claims paid to date 45,000,000.00 TOTAL BUSINESS IN FORCE, DECEMBER 31, 1900, 81,076 $t89.67,347'0 YOU CANNOT FAIL when you have one of the Survivor ship Bonus and anticipated surplus policy, of the Mutual Reserve Fund UNEQUALLED IN ADVANTAGES extended to their holders. I FRANK L,. GENERAL AGENT. AND STEEL AND RANGES T Paints, Oils and Glass Fertilizer, Bone Meal Cigars and Tobaccos & -fa The Hilo Mercantile Co., Ltd. Hilo &&&&& Hawaii, H. T. WINTJSR, Territory of Hawaii. . M J I N ,1 4 w ' i a 1 V, (' I "$ ' K'M" . " kl '