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The Hawaiian gazette. (Honolulu [Oahu, Hawaii]) 1865-1918, November 14, 1877, Image 2

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Persistent link: http://chroniclingamerica.loc.gov/lccn/sn83025121/1877-11-14/ed-1/seq-2/

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tmr,n Htk aff SorwBVr, belnc th L.rtbiay
rifTft4"ftr ICtar. will knWmijM National
MWft Awoitwt Ottcet wfil e co-l tn that Jy
a. 3rr SMITH, 3ItB-erf tbe Interior,
ttiiiar Oflw. N-a-r.Ss, JC7.
t-v tax WW wbaae- nrturn abOW liablSIUes
wt. tut wm hT Auett& trvm lher personal
if miiatwfliiitnifi1 ttirnnf at t-)lsolT--c of to tbe Jut
4Af w wit.
i. O. UKTB&. Httrar lttbHt Accounts
twBu Tmnrr. 3T Hb, 177.
,H?7. at Ito'rtocknoon,
AIM Bin Ha, Hx Let, -idftnte la Ated? VValklkl.
eo c wrtiiHic rr-Tcti -ir 2ss-.ecr acre, rst.iooo
IWllil au, Ml- m , sSVHHMkw, and TS-KWQ acre.
raii Botcanbeft4abyajp!rlncat
j. orr smith.
"" UMstrr f the Interior.
IMffwrCfl NvTenber ftta. HIT- GO
HoUn.T. Jforember 5, HT7-.
yww-AlpgrworetrtBC hftrmiUun a. to Item
I la Uia may obtain lit aame, on p-
tn, r U c the Auetnorx It
tam an gzuta. at ibfeot&e- A pPUt from AMeauneolt
w-fc Aware to toe ma mtx AaMvneats 6f specific prop-
rvwVaiwetfrxLeanu!. J. O. CAltTEK.
in ItefUtrar tS InbUo accounts.
3(k. S. . aTabofcan baa tWa day been JoJy appointed
ajt Xtrm to cravat Marriage Lieeoae. la the Diatrict of
Aku Uava. J. 3I0TT fell mi,
'Minister of the Interior.
2stoor G2ice No, a, 1 &77-
Qatar Boeaav Bxoia&-TXa Jnslioeeof the Supreme.
QaaUfcaTthfa-aUj appaaataj ABlAa Cosa lo le Itoputy
ftvlLrWapremeCMn. Dated Ibis 24tb day of Oo-
UrWr X. H. 177. By orCr of tbe Court.
Gt Ork Sopmue Court.
Scrunrt Ookt OeteWr Term, A. IX IST7. Notice Is
totrr1rrtttfU O. B. Calaaokana, aa Attoruey of the
emttaf tbeQawaUaa Kteic4om.ba this dar been atrnclc
from tbcitiS cf prMXliiMMBcfaaid Ooorta, far crou mla-
coa4aeta. aa Attoraer thereof. By order of the Court.
JNJ. K. BA1LNABB, Oerfc.
HoMtali.rik Octobrr, 1C7. C&S It
3(K fi. W. TTsucax Lm trai appolsted by the Board of
Stecattm. gehool A rent for the Blatnru of Kootaa and
BaKalet, Itlaod mf CaaaL W. J AS. SMITH, SecT.
TVwaTWm Oace A&otatrf Tfate, Oct. 19, XIT7. tC7 St
XavLe 2k0tlrAIl Ooareyaacea aot othr lotrn-
ataM awft be eampe4 befwre Uey axe praeuted at the
Itrmuj pace. oUet m-jar Utey lil bot be placed of re
TLecistrarof Convryancee.
n i at at i r OSee, XIofMfe&x. October 21, 1 577.
lUnfaUer of the iDterior.
Kawattas orerameot Boads, in deoomlnalioD of 100,
fa a4 IUiW, bearicc Interevt of aeren per
. htiw, paymMe Is not te-t thaa tea yean, may be
Umia MwiaW aawwiBt. Oatn furtber notice, u appllca
thm ad Ike HaaviCIaa TTraaory.
Minuter of flhauce.
ra Ik-panoroU Aoxat Z7, 1677. CCS
Wednesday. November u. is-t.
Hw JlajCTty tlie Kins returned from Kauai
by til Marion Momlay afternoon.
Qufrv lloffAOEU Euua retumeil to town
en SalurJay aftenioon, accompanied by a con-
MdcraUe mounted retinue of both men and
The Committees having charge of the ar
rangements for the celebration of His Ma
jesty's birthday iiave almost completed their
labors. The festivities of the occasion will
consist chiefly of tho regatta in the morning
and a dance in the evening at the Hawaiian
Hotel. In oiiuthcr part of to-day's paper will
be found a list of entries for the regatta.
Ocn readers, particularly tho tax paying
ortion or them, will not fail to observe the
following notice from tho Registrar of Public
Accounts: "Xolic.. All tax payers whoso
" returns show liabilities which have not been
" deducted from their personal assets, may
" obtain adjustment thereof at this office up to
" the first day of December." Of course this
does not affect the question of incumbrances on
real estate; that matter is settled by tho recent
decision of the Supreme Court.
The effect of the action now proposed to bo
taken by the Finance Department will lie sim
ply to put the matter of the offset to be allow
ed agaiust personal assets, on the same ground
it has always occupied previous to this
year. In thus over-ruling the recent ac
tion of tho Assessor in tho premises, the Exe
cutive Department of the government have
done an act of justice to the tax payers, which
no one can be more ready to acknowledge
than ourselves.
"I f AdsJojhtralon, Exrcntort, and etbtrTros
Itfvuic tnul fond to tsrct, &r linfbf notified toat
MiwtIiii ferrfsxait llMida of deuomiumtluns of (lot,
Ir jtmr, tt be fcaacd oa applirmrJon, to a Umtled extent.
illnlulf r of noaore.
, 1S77. M
LitifLIccnri I?xiirtn In .Aoicm.
1 Wej?m.Qae (Hiwt,
T anai r Llama i Maaaacea ireei.
2 laa r liaaiii. f Nmaaii mod Hotel frtc
UhMtlal Oa. Mnaas street.
MlmnA Oat, JtercLaat treeu
Unz. Aehoet.yaaimMret.
5 PH3Hrp,M KW aad Fort Sueeti,
AU a.v CaSM-Kua.
M ' it Weataer. IVrt Mreet.
W-LCar waiagaa. Nasaa Mreet,
11 H E WiMiur. Xauaas street,
II Htmc la. .VnH Mreet,
II Je Hawa. Kkic Mreet,
W UiaKJ,aa.Baal.oeo.
S m OaSard, llauoaea Street,
K Vaa Om. Uatma mm,
AMea & EiaMaaaB, Qaera fitreet,
a AtiBaEppeae.
- Mfcialn, WihVn.
l-4a-c. WaleWM. Kao.
3a AEtaaJhpa,LaBpanoeLotf, llBo.
3-lU, nawi, 11M.
7 J T vratetbaoae,Qaeen street,
ltrrrAiL sputrr.
l.airi Ilaabr, Rojal Hotal,
AVrabam rfrundex, Xannatea btreet,
11 Apaa Uatol, fuoaaoa, It Do,
Siau V, Notunv street.
lCaalc. No 9) li Vale. So K
llCkVai ICajKkrtk.. No I IS Kauuilkahaa. So M
H K Jabar.os: 3 KamaltanaOa. So V7, 05
KJaDlwu. No K Z-3ut 2Ied.-.'y9
h r'-. Ko a liiiii, Ko tog
1 nrjTCil.
1-H Sjlea, Waitapo. StaoL
la Wuub AuM, Nuuana Mreet, lloaolola.
H Akaaa. SI 2faai Cneoog.
a AuJook. m
Tut TQowtoc persona fcave been Commlsaloned as
Xembera r the Tax Appeal Board rur tlit year 1S77 :
IToaatela I" r Adants. A a Ctechorn.
l .w. aod Waraae U C Vabl. Kaanaaoa.
ralM" I" ADderaun, ft Kalaikawaba and
1 Kabaleniu.
Koaatvtaa .Wanlnemallcal. J NaUL
Edwaroa, rriatiuna.
TC Fonjth. A ralL
W r Moaaman, J Haole.
-.V L Clark, il Kapuie.
MX Kabanaalote, Satnl KaaL
r K.oo' J KetniL
SaalVipl, ApatL
.JPAlsMn, ERicnardwn.
-S II KaalLOl, KapaHo.
CX Speocer, 1 Kaobane
JT, Cona-
-II GvDer. b Keknmano.
-II X Kabnln, II GremwcU.
G C WUliama, Z 1-aaUlL
J Wood. V K NaUpaxtaL
f KKann&oiaoo, R 1' Kolfcaht,
-O T fhlpter. A K Jllka.
P 11 HoJ. (I It KoweU.
- S Kiln. SW Wilcox.
A Kanaooont, It 1'uItL
Kalaanna. T7atra
keale, Kuno,
J. si. KAPENA, Minister or Finance.
XWpt.of ITnaDce, Jovember 6, 1S77. efts lm
Avmhiiatino Time. An effort to deliver the
AsalraUin Mail In London In the t bortest time on
record. The tollowlnc UlDttrxu'on of energy and
enterprise if ill be oMnlcrrtt to oar readers:
San Trxnrixcn. October lSltu A dliratch was
three dsTs aeo recti d In this city by the Postmas
ter and the scents of tire faclSc Mail Steamship
Company instructing tbem to hurry the dispatch of
the EncUlu tnalta irom Anstrina vj iuc aicamauip
Ansusus, to New York the moment she entered
nort, and la anticipation of herarritsl arrangements
mrrr raxde lo have the mails forwarded Eastward.
The Antttalia entered the Gate at about eight jes-
terday mornlnr. aod me mails were jsnaeu at ten.
Kr.iiren tbe Kn-lish msils were tint on board a
special train, the conductor of Rhlcn had Instruc
tions ta hasten at lurhtniuc f peed to Colfax to over
take the overland train, which lett Oakland at seven
niu.t.' veaferrfav roorninr. and transfer the malls
to Uisl train, so that they mhjbt reach New Tork
SI hours In advance of tbe time at which they
would reach there provided that they had been kept
over to ro by this morning a train, a teiccraui
v.. mi ahead a Colfax for the rcmlsr train to
mm ait there the arrival of the special. By the calcu
lation tbe special train would ba e to make Irom 45
to SO miles an boar to make tbe meeting at Colfax,
bat no doubts were bad in regard to making the
connection. The object aimed at U to hare the
AsstraUan malls In Xew Tork to be pot aboard the
steamer Abvsalnla which leaves for Liverpool on
Wednesday next, and as Ihe Anstrsilsn steamer baa
made her voyage SI boars less than tbe expected
time, tbe delivery other malls In London Is expect
ed to be made In the ebon eat time on record.
Lstib. Tbe arrange oenla made yesterday for
tbe special train with tbe Australian malls to over
take the rcrular overland train that started ioilic
Doroicc wen ao excellent that Instead of baring,
as wss expected, to ran aa far as Colfax, tbe con
nection was made at Sacramento, where tbe malls
were at once transferred. Provided that no delay
occurs on the trip, tbe mills will not fall to reach
New Totk In time lo be placed on board tbe Ca
nard cr Abyssinia, which is to tall for Liverpool
next Wednesday, October SJtb.-
Bv the bark Courier which arrived on Fri
day last we have San Francisco dates to Oct.
21th. !
Tho reported Russian victory in Asia is
confirmed. Its exact proportions and import.
anco we are "unable as yet to determine, our
information being mostly from Russian sources
There was no important change in the con
dition of tilings at the seat of war in Europe,
The seigo of Plevna still continues.
The French elections, on,thc Hlh October,
resulted, as was expected, in an overwhelm
ing triumph for the Republicans, who will
have a clear majority of considerably over a
hundred in the new Legislative Assembly.
There has been a terrible colliery explosion
at Uight Bluutyre, near Glasgow, accompanied
by great loss of life.
The special sessiou of Congress called by
President Hayes, at Washington, opened Oct.
15th. Tho House of Representatives organiz-
cd by the election of Randall, Democrat, as
Speaker ever Garfield, Republican, by 10 ma
jority. Tho President s message was brief,
being confined almost entirely to the subjects
the special session was called to consider, and
not going into any discussion of general mat
Thursday, November 29th, is Thanksgiving
Day in tho United States.
llenry Meigs," the former California default
er and fugitive and more recent South Ameri
can Railroad magnate and millionaire, is dead
The Adcertiser is in error in stating that
wc, in our last number, "took up tho cudgels"
in behalf of our correspondent who signed
himself . If our neighbor will take the
trouble to read again the last number of the
Gazette, ho will discover that there is no
allusion of any kiud lherei:, either editorial
or otherwise, to our correspondent or
to anything contained in his letter. We will
take the liberty furthermore of stating the
fact, that every lino of last week's editorial
matter, except tlicjioticc of His Majesty's do
parture for Kauai and the closing paragraph
of tho article on the Tax Decision, was not
only written jbut actually in- typo before the
communication in question was received. YY o
would suggest that a paper. which is capable
of making (honestly, no doubt,) such'gross
mia-st.'itomcnts concerning a matter which
happened hero in Honolulu, only last week,
can hardly be considered very leltablo au
thority on events which took placo in Connec
ticut more than two hundred years age.
The Attorney e'Bii'ral on the Xax
Wn only allude to tho subject of the tax law
this week for tho purpose of pointing out what
seem to us to be certain fallacies in the com
munication of his Excellency tho Attorney
General, which appeared in last week's Ga.
The first point on which wo would take
issue with his Excellency, is on his definition
of double taxation, which he defines as, taxing
Vie same person trice for the same property.
The italics aro his own. We do not of course
deny that taxing the same person twice for
the samo property is double taxation, but wo
also assert, what wo think cannot bo fairly
denied, that taxing two different persons for
the same property, constitutes double taxation
just aa really as tho other. It should be
remembered that our tax system is sup
posed to be based on the taxation of property
and not of persons. The law undertakes to
tax property and that alone, and does not
know persons in the premises at all, except as
tho owners and holders of tho property, and
as tho medium or channel through which the
property itself is reached. If a man has pro
perty he is snpposed to be taxed for tho value
of that property, that is to say the property is
taxed through him, and if ho has no property,
the theory of our law is that ho pays no taxes
That this is the theory on which taxation
proceeds, is proved by the fact that whenever
any person fails or refuses to pay taxes on his
property, the government does not undertake
to punish the man himself by imprisonment or
otherwise, but it seizes the property and pro
ceeds to sell so much thereof as may be re
quired to satisfy tho claim. Tho only excep
tions to the statement that our system is one
of taxing property rather than persons, is
found in the caso of certain minor imposts,
snch as the poll tax, the road tax, etc., which
are levied nniformally on all men, regardless
of ihoir property. Now if our law content
plates iho taxing not of individuals but of
property, then .the taxation of the same pro
perty twice constitutes donble taxation. And
in practice it makes not the slightest differ
ence to A, B, and C, yrbo sre all taxpayers,
whether they aro taxed two or three times
over on their own property, or whether, in
addition to paying "once on their own, they
aro also requiied, in the capacity ofstock
Iroldere, mortgagees, etc., to pay on what be
longs to their neighbors. Tho net result,
both to the taxpayer and to tbe government,
is in cither case precisely the same.
On the subject of shares in corporations,
his Excellency says : " It is immaterial that
" property in different forms may receive
" taxation while in the ownership of different-
persona who derive distinct benefits from its
use." Wc admit that when property in
different forms, or in one form, is in tho own
ership of different persons, it is perfectly pro
per that all those persons, or, more correctly
speaking, those person's interests, should be
taxed ; but only on condition that they bo
taxed upon their several actual interests there
in, and on condition furthermore that the
wholo amount so taxed does not exceed tho
actual value of the property. If the law, as
expounded by the Supreme Court, confined it
self to such taxation, no one could object, but
wc all know that such is not the case. It is
useless to lay down sound general proposi
tions to which no one can reasonably object,
and then try to make it appear that they are
applicable to a condition of things entirely
different. His Excellency tells us that "shares
are property in fact and by statute, mi:l are
" not corporate property." We know per
fectly well the difference between shares in a
corporation and property owned by a corpora
tion. The shares are not eorporato property,
it is true ; but they aro evidences of owner.
ship in that property, and when you tax the
whole property of tho corporation and then
tax the shares, which, as we have just said, are
nothing hut an evidence of ownership therein,
it is very much tho same, so far as the essential
equity of the case is concerned, as though you
taxed a man for the full value of his real cs
tate nnd then turned around and taxed him tho
same amount on his title deeds. We confess
we aro very much surprised that the Attor
ney General should have attempted to draw
the parallel he did between bank notes and
stock in corporations, and to make the taxa
tion of the former an argument for taxing the
latter. Surely a man of Mr. Hartwell's in
telligcnce and a lawyer as well, cannot be
ignorant of the radical difference between
bank notos and stock tho one an evidence of
ownership in Oie corporation and the other an
evidence of debt owed' by the corporation.
The status of the stockholder in n bank and
of the holder of the notes of tho bank, so far
from being identical or even similar are in
reality antagonistic, the parties in question,
actually occupying to each other the relation
of debtor and creditor.
We fail utterly to see any point or relevancy
in the following quotation from his Excel-
lencey : " As well say that all the Bank of
" England notes should be exempt from taxa-
" tion in the hands of their unfortunate owner,
" because the Bank may be taxed for its cor.
" porato property or for tho basis ofthe notes,
" or that in case all the notes aro destroyed
" there would J no loss of intrinsic value."
What is the corporate property of a Bank ?
It is all the propcity of overy land owned by,
or tho title of which is for the time bein,
vested in the said bank. It is, in other words,
the entire bona fidi assets of that Bank, and if
Mr. Hartwell means to assert that the corpor
ate property of a Bank, that is to say the as
sets -of the Bank, are taxed in full without de
ducting tke liabilities of the Bank to tho holders
of its notes, he asserts what is not true. If
that is not what he means, then his illustra.
tion is wido of tho mark and illustrates no
thing. Banks aro taxed on theircapital (some.
times on their capital and surplus), and tho cap
ital atid surplus represent the corporate proper-
tjy that is to say the assets, over and ahore all
liabilities except to- stockholders, and tho
stockholders are but another nam'o for the
Bank itself. They are in fact owners of the
corporation, 'or wo may say tho corporation
itself, and except by a fictiou of book-keeping,
aro not in reality creditors at all, and in this
respect their position is exactly the same as
stockholders in a plantation. Docs his Ex
cellency know of auy civilized country whero
Banks aro taxed on their capital, that is to
Bay on thoir corporate property, over and
above their liabilities, and whero tho share
holders are also taxed, on the. valuo of their
shares ? If so, ho knows a country where
a gross mjustico is done, and a country
moreover with a system of taxation for cor
porate property, precisely identical with that
which our Legislature, with tho endorsement
of our Supremo Court, have bestowed on us,
One more point .and wo havo dono. Docs the
gentleman mean to suggest that in caso all
tho notes of tho Bank of England were des
troyed, there would bo any loss of intrinsic
value ? If so, we desiro to take issue -with
him most decidedly. Neither tho destruction
of all the notes of a Bauk nor tho destruction
of all the certificates of stork in a plantation.
would involvo tho loss of a singlo dollar of
intrinsic valuo, beyond tho valuo of the paper
the notes and certificates were printed on, and
the actual cost of replacing them. Tho Attor
ney General of this Kingdom surely knows tho
difference between an existing debt or obliga
tion and tho rnero written or printed evidence
of that debt or obligation, and will ho under
take to hold that tbe destruction of the latter
cancels or invalidates the former? If Mr.
Hartwoll held Bishop & Co's note for-one
thousand dollars, would ho consider that the
accidental or even intentional destruction of
that note cancelled Bishop & Co's obligation
to pay the money ? What is the legal status
of the holder of Bank of England notes, or in
fact any other bank's notes ? They are sim
ply creditors of the Bank to tho amount of the
notes they hold. The Bank has received
valuo for the samo, and tho note is simply an
acknowledgment of the obligation and a pro
mise to pay, and even were every one of the
notes destroyed, tho position of the Bank as
debtor would remain unchanged, and both tho
legal and moral obligation to pay would re
main unafiected. It is true that it might be
extremely difficult for the holder of tho notes
to establish the fact of their ownership of tho
notes and tho actual destruction of the same,
but these facts being legally proven, their
claim on the bank would be porfect. We pre
sume no ono will undertake to claim that the
validity of a debt is in any way affected by
the difficulty of proving it. And finally, even
were we to admit tho immoral and illegal sug
gestion, that the loss or destruction of the writ
ten or printed evidence of a debt cancelled the
debt itself, even then there conld be no loss of
intrinsic value, for the debtor would in that
caso be tho gainer by just so much as the
creditor had lost. There would be simply a
change of ownership, a redistribution of pro
perty and neither gain or loss of any intrinsic
value whatever. We regret having been
obliged to give so much space to answering
these few points in his Excellency's letter,
but the high sourco from which they proceed
ed seemed to demaud a thoroughness of treat
ment not warranted by the intrinsic weignt or
importance of the arguments themselves.
To fJte Editorof tht Hawaiian (jaxttte :
Sir : Unity is strength, a truth which applies to
Governments as well as to other bodies. The body
U never at war with itself. The head is never sgsiutt
the hands nor the hands against the bead. When
tae officers of any Government pursue a course which
is upposed to the best interest of the people there will
be elashieg. Tbe greatest desputlsm if the weakest
Government. This Gorerninentsltbough tbe smallest
nd weakest amimg the nstions hsl stood like a rock
nthe ocean. It started with the motto which trans
lated reads The strength of the Goternmeat is in
Justice" and hitherto it has tried to carry out that
principle in its practice. The people were poor but
they paid their taxes cheerfully because they were
ight nnd tbe Government mill. But now a new era
dawns upon us I Our ship of state, which has been
sailing in smooth waters is likely to meet with rough
er seas. Mow shall we weather it? Let ns stick to
our motto and we shall he safe. Depart from it and
we shall te wrecked I
Tbe late decision of the Supreme Court looks like
a departure from this prioeiple. Tske a case which
has actually occurred. A sells a house lot to D, say
fir $6,000 and takes u mortgage for the wholo
amount, and the Government taxes A for his note,
nnd B for the privilege of owtng tbe money 1 Can B,
obtain no redress iu Xho Courts of this kingdom for
this wrong?
A law similar to this which was enacted by the
California Legislature was declared unconstitutional
by the Supreme Court (foil benci). and monev paid
under protest by the people, was returned to them
It is to be hoped, that for the honor of this kingdom
such will be tbe case here. D.
To tke Editorof tht Hawaiian Gazette:
DeanSia: Tbe communication ofllis Excellency
tbe Attorney General on the subject ofthe Tax Deci
sion, in the last number ofthe Gazette, is to my mind,
chiefly noticeable for tbe conurmation it aMords oj
yoor remark that no one, 'either lawyer or Uyman,
could be found to come fjrward and endorse tbat
decision, or attempt to defend either tbe justice or
the expediency of the law as therein laid down." If
any one could be expected to "endorse the decision1
aud the "Jaw aa therein laid down," surelv it is
the attoruey for the winning party : veteten he de
clines to gu further than to eudorse tbe good faith
the judges making tbedeeisiou, (which has not been
called in queslioul, and to remind us that something
can be said in favor of their view uf tho case.
Let me quote bis own words : "while I do not vol
unteer an opinion as to the Constitutionality of tbe
law, I detire to show tbat there arc two tides to tbe
Sorely the case must be a desperate one indeed.
whea eteu the attorney for the tucecssful party in a
suit, declines publicly and oier his own signature, to
endorse tbe correctness ofthe view he himself advo
cated in Court and in favor of which he has obtained
a decision. Mr. Alfred S. Hartwell declines to ex
press any opinion on a point which Jus lxcelleney
Attorney General Hartwell has already argutd before
tbe Court and won. Shakespeare perhaps had law
yers and their doings in bis mind when ho put into
tKe mouth ofthe melancholy and meditative Jacques,
tbe well known words,
'All the world's a atge
And aU ttie nieu and women merely ptajers.
Sndoaesaon in Alt time playi many parts."
It appears to me that tbo gentleman in question bss
undertaken to play one part too many. In the char
acter of attorney for tne assessor against the tax-
payers, be fairly brought down the bouse I beg
pardon, I mean tbo Court but when he appeals to
the larger audience of tbo general public in the role
of an apologist for the view of the law and the Con
stitution heretofore advocated by tbe Attorney Gen
eral, he comes very near being a failure. Such at
least is tbe view of a Lxtuas
the sn.ExniD steamship
On or about Tuesday. Dec. 4th.
On or about Nov. 15th, 1877.
Vor Frtljlit and Passage, plj" to
659 3m II. IIACICFED A f O.. A(tent8.
its- Coot! for alif oment Dfr ttenraer can now be Btored
In the Btannr' warehouse fre of ttornce.
Regular Packet for Hilo & Kaupakuea.
The Clipper Schooner
For Prelglit Or rasMffe. apply to
6B9 tm AI-LCN A nOBINSON. -ARfntS.
Startling RevelatidHf
On tho 12th of last month, two of tho leading Dry Goods Merchants of fL
Francisco tvero detected in the act of ,
Passing Whole Cargoes of Merchandise under Fraudulent Invoice
Their Goods -wero seized, and Sheriff Noonan offered them for sale.
Tho Sau Francisco Market is glutted at present, and our offer of
42 Cents on the Dollar!
Was Readily Accepted. The Consequence is that tbe
Hudfon Check
Glengiry Plaid i
Urucaded Striper
Sttipcd Camel Hair
Plain ditto ditto
Einprcu. alt wool..H...H...
Black Alpaca
Established 1840.
Sailings Every Week,
l'OK LiriiltlMOl,:
From Xew York etery Wednesday,
From Boston every Saturday,
,vtu, 8iuo ami Slat), Void,
Accordtug to Accommodation.
Ntcerairo 828 Currency.
Good accommodations can always be secured on appti?
catloa to
an Francisco.
93 btute bt., Boston,
4 liow Hog (Jrecn, New York.
Votlcs to rassens.rs from Australia, New Zraland and
Honolulu. The Cunard IJne afloids more tlian usual fa
cilities to through pnwtigera from trims-Pacific ports, the
freqarncr of lta sJitti'I precluding all possibility or delay
In New York.
Good accommodations olwai s reserved.
641 ly 4 Bowling Green, New York.
Jl lilGUIi A X.
3 C. Brewer & Co. Agents, Jt
lit l cili drancci nude on itilpmtntt ltjr litis line.
fcfR. C. Brewer & Co.-Agents. JfiS
jgfjyr farorablettirRDgenienU can nUnyi b.
made fontorge and ihlproent of Oil. Bore, Wool. Illdeannd
other Merchandise to Nevr Bedford, Chiton, New Yotk and
therKutern rorti. AdTancecniade.
Tax Appeals.
MiiTirn in iiriEi.i:v 4;ivi:.n that iiii
H Ikurd of 1 at ApiiOt will fit m MONDAY 3d tlaj of
DECEMBElt next, between the hours of 9 A. ST. and -I
P. AI-, ut tbe I'ot ice Court Koom In Honolulu, Oahn, to
near ail pais mai may ots utkiu iruui mc iimuwi
the District or Honolulu. Oabu. W. C, JONES.
Police Justice nt ex officio r resident of the Board
of Tax Appeals.
Honolulu, No vernier 7. U" 6"Q 3t
It the 1, catling- !tcmuIy
For Diseases, Injuries, and Morbid Con
ditions of the Skin,
rr RExnrits the t:oMPixxrov fair
AND M"OTLi. Cores Rheumatism and Gout. In.
Burcs all the remedial advantages of Sulphur Ratht. DIs
Infect Clotbl.tff and Ted Unen. lieu, edict Dandruff and
prevents Premature GrayneR an4 Lrtm of the Hair.
There are wretched Imitation ot this standard article In
the market. Use no Sulphur Soap except Glenn's.
Hair and Whisker Dye !
rolcano, or White as the dead mass on & Florida
hemlock, ran be changed to a Glorious Itrown or Lustrous
Rlack by a single' application of HUra Instantaneous Hair
and irhlsker Dye.
C70 2m I- McIXEKlVY.
A New Hymn and Tunc Book
Shortly Exiectctl from loiidoii,
Anthor of the Sloglns Pilgrim, &c c-
1 Y. C Associations. Monday Schools. Praise,
Meetings, Family Worship, c, Ac
This new Staging Book, which has lately been pnblhhed
In London, couslsits of 33) pages and has. In It about 300
or ui
Most Popular Hymns and Tunes.
Its small stta, & by S Inches, makes It a handy and conve
nient volume. It is destined to prove one of the moat
popular byoin and tune oooes ever pubiisned
Onler R reel veil by"
C76 II. 31. WHITNEY,
from I-omloii. via Sydney.
and English stationery aod Books, including
12 fall qparto Cabinet Albums.
12 ditto ditto Scrap A Ibnms,
12 superior Mertscopes. assorted,
6 French Jewel Keleldescopes,
1 Walnut Graphoscope,
Cassell's Family Bibles, 000 Illustrations, in Various
rrayer Books, Testaments, and rocket Bibles.
Heavy border Mourning Envelopes and raper.
Postage Stamp Alhams, the best published,
Glilottsteel Pens.
Also, Eeceived from Hew York,
That Lass o Loft'iies.
iilsd Oeccher'a Housekeeper and Health-keeper
The illnUter'a Wooing.
A Slaver Adventure on Sea and Land.
Wells Every Man Ilia Own Lawyer.
IlaswelTs Pocket Engineer's Boot.
Ladles Fancy Work and Household Elegancies.
Bnusy't Life and Labors, fay Arthur Helps,
Common Sense in the Household.
Hold tbe Fort, beaotlfutiy Illustrated,
In Doors and Out. Adirondack Tales.
His Young Wife. Wren. Hsxel.
Heads and Tales. Slooala,
Plymouth Collection, Hymns and Tunes,
Webster's Unabridged and Pocket Dictionaries.
Peep of Day Series. Lme upon Line. &
Tbe Heritage of Longdate.
Tbe Wooing O't. llalpb WUton's Weird.
Mark Twain's bcrap Book. Beading without Fears.
Bryant Stratum's Book-keeping and Blanks.
rapctcrlc Boxes and New Stationery,
V J J nst ArrlVed nU
em 2m For Ssrie by II. M. "mxiTXET
Sometlilngr Iew.
Irish Potatoes, from Puget Sound.
from )Yldby Island, per Hark Uamden.
Also, a Few Boxes Fiue Apples,
Selected and in fine order, from tho same place,
'Saw Isnntllnr unit for Sale by
Tax Collector's Notice,
District of Honolulu, Oahu, 1877
hereby notified that the undersign! will commence
the collection of Taxes for Uns current ar, at h't office
tn Marine SI reel, Almil, on TilUltbDAY. 1st of NOVKM
BEi; pnixlmo, and in conformity with Section 50-1 of the
Civil Code, all persons liable to taxation are required to
uuike payment uf the same,
On or before ttieSOtli ilnynf A'ocmbcr,IS77
GKOv II. LUCE, Tnx Collector, Honolulu.
Tax Ofllce, J9th October, 1877 r,fiS
Marshal's Sale.
Issued nut of the Supremo Court , In favor of Mokulo
hua, plaintiff, against F. s. Kelkl, defendant, foe the sum
ef$4tro, I have levied upon and shlll expose foraale,
n the premises, at 12 o'clock noon, on Wednesday, the
IStb dy of November, 1877, all hit rlicht, title and Interest
In a certain piece of Und, situated In Kalta, WalUM, Oibu.
containing 3S.1tj3 cere, and nioio particularly described In
iUal Patent No. 311 ti. Also, at the same time and place,
all the right, title and Interest of said defendant In one
Wooden House, situated ou the lot next adjoining the
above, mile said Judgment. Interest and costs be pre
viously ssatlsfled. W. C FA11KK, MarshaL
Honolulu, October 23, 1970. 66S 3t
Marshal's Sale.
of the Supreme Cnurt In favor uf J, G. Dlckeoil,
for one hundred and thirty-eight dollars, against S.
Apana, defendant, I have levied upon and nball expose for
sale on the 3d day of October. A. D. 1S77, ut 12 noon, on
the premises, at KauioJlillL all the right, title and Interest
or toe saiu a. Apana in ana to one wooden House, and
tbe Lease of the Land ou which sai.l house is situated,
which lias S years longer to run, unless said Judgment, In
terest ana costs oe previously satisnea.
W. C. PARKE, Marshal.
Honolulu, August 29, 1$77. 659 4t
The above sale has been postponed until Monday Dc-
ceuioer am, i4,, w. u. 1'AiiHf.,
G6J Marshal.
,... per jard 25c
, per jard 23e
ier jard 25c
per jnrd 33c
........per jard 40a
per yard 60s
per yard 25c
Alpaca and Linen Coats, al
Tweed Suits, heavy, at...
Ulack Frock Coats, at
Bine Sauk Costs, at ...
Cottonade Pants, at..... ... (
Linen V ests. St..
Linen Dusters, at
Hunting Suits, atm.HW
- Wet
11 H
10 Doien Felt, st ......
10 ' "
10 "
10 .
& Dosen Extra Fine, nt
10 " Slravr Hats, at
10 ' Slravr Hats, Ladies', at .
2 " Eugene, it
Xxxs-t R.eceived
A Large Addition to their Stock of
Large Hubs, Spokes. Felloes and Axles
All ortlie very Beat.
Carts. Wagons and Drava. Tnls Axle Grease IS 8U.
PERIO R to anything of trm kind ever offered In this mar
ket. It took tbe FIIWT 1'ltIZi: at the Centennial
Tubular Iron Ox Bows!
Oil Cloths, Enamelled Huclc, Leather, Lfntnir Cloth,
Varnishes, paints, light and heavy Springs,
Poles and Shaft. eb. Oak, and Hickory Plant,
Ilatan Moulding. Horse Oboes, Cheap.
The Best Cumberland Goal !
Ktc, Etc. Etc
by the Hon. U.McUryde, Jnd&e 1th Judicial Circuit,
,to sell the property of 1. Kaakaha, deceased, as
ioiiowb ;
1 Share In Wsinlht (TuL
1 Share In Haeua Hoi,
1 bhare In Moloaa, Hul.
Half or Knleana In Hanalel.
X Frame Dwelling: House In Hanalel.
1 Thatched House In Hanalel.
6W 6t Administrator of the Estate of D. Kankaha.
Manufacturing Jeweler I
Wotio o .
The BMnr.tisio.r.n. roKJtxitir with
Mr. fcctart, bege to Inform cltlxens of Honolulu and
tbe public generally, that be has taken the store on Fort
Street oppusltt Odd Fellows Hall, (formerly occupied by
Tbos.Tannatr,) where be will give special attention to tba
manufacturing and repairing of all klndacf Jewelry.
Particular attention given to fthell and Kukul Wcrk.
sasT" wulgnarantseasMsfactiontnailtlswork.
820 12m " WM. It. WESKER-
.S 0 75
... 1 00
. 1 M
... 1 50
... S 00
. 1 00
0 50
. 0 25
10 Dosen Gents' Slippers, it-
10 Ladies Slippers. at....
10 ' Ladies' Buckle Ties, at
10 " Ladic"' Iiosetta Ties, al
10 Foxed Shoes, at ..
SO " Children's Button Kid, at-
10 " Children's Ankle Tics, at
20 " Ladies' Elastio Side, at
i a
French Corsets...... -
Fancy Shawl? -
12 yards Calico
S pairs Balbrlfrsjail Hose..............
I dnten linen lianaKercoieis........
Ladles' White Skirts .
Mosquito Net............ -
.. at
. per pirce
0 75
1 00
1 00
1 00
1 00
0 75
0 75
French Kid dotes..-..
French Kid Gsnntlets.
Pino. .
White Grenadine .
Blue Sttipe...
Figured Lawns.....
Dress Linens
it 111
at lit
-st 13
at lit
a in
at ia
st ia
1 LANDS- Iu Probite. In the matter of the Estat
of JACINTO UEAZ, late of Honolulu, deceased, intestate.
At Chambers, befora the Hon. A. F. JudJ, Orderornc
tlee of petition for aJlnwanc1 uf accounts, discharge, and
final distribution of propertr.
n itenillnir- add Ftllnir the Petition and accounts of M .
C. Parke, Administrator of the estate of Jacinto Dear, late
of Honolulu, deceased, wherein he asks to.be allowed
115 72, nndcnarpM mimetrnitn lifts nu.i brs mm
tbe same n ay be examined and approved, and that a final
order may be made or distribution of the property remain
in? In his hands to the peron thereto entitled, and dis
charging him and hU suretlei from all further respon-d-bUity
a such.
It Is Ordered; That TUESDAY, she 1-Jlh day of Decem
ber, 1877, at 10 0'i.lock A. before the said Justice, at
Chambers, In tbe tjotirt uouie, at Honolulu, te ana tae
same hereby Is appointed as the time ami place for hear
ing said petltlod and accounts, and tbat all persons may
then and there appear and show cause. If any they have,
why the Fame should not be granted, and may present
evidence as to who are entitled to theuaidi-roperty. And
that this Order, in the English and Hawaiian tangaage
be published Iu the Hawaiian Gazette aud Knotoa, news
papers printed ana puonsneu in iionuiuiu, iur meH
cc&stvo week previous to the time therein appointed for
said hearing. - A. Flit NCI 3 JlWD.
Justice of the Supreme Court,
Attest: JNO. E. ItATtNARU,
Clerk of tbe Supreme Court.
Dated Honolulu, 13tfa November, 1977. 070 3t
The Cinleraleiietl linn
Just Received from San Francisco !
Large and Handsome Assortment
Such as Frames, Velvet Cases, Union Cues, dtc
Printed in Porcelain,
Portraits in Alba Plates,
.4 Style never before Introduced in Honolulu.
And Also begs to say that he Is prepared to take Phato
graphs from Lockets, and produce a Picture 17x20. a size
which will be remembered by Honolulu people some y ear-
ago, niaue oyjar. ecu.
Erery facility win be found at his Establishment
To take any and all kinds of Pictures
AMed by the elements and the advantages of human In
genulty and enterprise. Give him a Call.
Preserved Meats.
riMl!; ITSDliRSIUXEII AUC I'llEI' turns
.S to furnlab to the trade In quantities to suit, &. su
perior article or
Hawaiian Preserved Meats
Dried. Smoked,
Prepared by a new scientific process by AC. ECKAHT,
at his Factory In Watmea, HaualL
6S9 2m F. A. 8CHAKVKR. A Co.
ISLANDS. OcUsber Term, A. D. 177. Oafta.
KAMAKA 0t). LlbetUut tor divorce, vs. KAAUA5U(C
Ltbeliee. 1
In the above entitled libel for divorce, it Is new artknl
that a decree of divorce from tbe bond of nutriamjfci
entered in fa tor of the said Kamaka, atwtLuit- ik. nw
of tbe adultery of the said Kaahauul, hbeUee, to U matfe
absolute after tbe expiration of &U uiutbs from rh. rw..
vf this decree, upon compliance with the terau tam
Aud tb libeltant Is ordered l publish aa ianu4ur
of this order In the IlawaiUu Uaxette, aM aewiptaer
known as the Koodoa and Ke Au Okoa, for six ineamn
weeks, .the first publication to be within oMnoua&M
ine uaie or wia orutrr, mai aii pertena miereotea haj,
within six months, show cause why sold decree sboaU nt
be made absolute. Uy tbe Coorc
Clerk ot the supreme Coart
Honolulu. 23d October, 1977.
I hereby certify thai the fort going Is a trae aad btM
copy of the original decree nisi nude In the abovvffsti&
cause, w hlch said original deciee Is now on flic hi tae Hull
Office of the Supreme Cuurt ofthe Hawaiian Iudv
As witotbs my bana tms uih oar or October, A, a. 1X7.
MS fit Clerk of the SOpiemt Own.
O islands
In Probate. Inland ol Oahs. Hawiika
I Stan 'Is. as. In tbe matter of tbe Estate of JL'LCs Tin,
late of Uuuolulu, deceuSed. Order appointing tto I
Probate of Will and directing pabUcatlua of the time
A document purporting to be the last will aidtrtUatat
of Jnles Yxet, of Houuluiu, deceased having fm Ut OH
djyofOctober IS77, been prvnted to said KrooaUCBan.
and a pet.tiou fur the probate thereof, and fvr tat imata
of letters testameotary to Alexandre AndreCorulot.M.
Ing been filed by AL Andre Cortdot,
llUhcrcby Ordered, That TUESDAY, the ?9ta day if
NOVKMllEIC 1977. at 10 o'clock . il. of said da;, at ft
Court Itooin of said Court, at AldoUnt Uaie, Uoootola.H
and tbe same Is, hereby appelated tbe ihu for ptfrkc
said will &&d hearing said application nben am! wfcmuy
person interested may appear and coutet the aud VS,
and the granting of letters testamentary.
Itis further Ordered, That notice thereof btgimlr
publication, for three auccesstve weeks. In the bmiu
Uaxette, a newapoier printed and published la BoaokX
And it w further Ordered, ThatciUtiousbefanrtbO
SJbscribing witnesses to said 3VIU,iuid to tlMfatutrfai
testator tu apier ami cxwteat tb probate- ut sudlfer
tbe time appointed.
Hated Honolulu, October lith. 1877.
Justice of the Sopreaa Oct
Attett : A. ROSA. Deputy Clerk ON
dlctal District. HawalhuMsiands. lo-tne itatt IX
GEO. A. LATH HOP, lite of Wailnlta Maul.dcra4
On reading and films the petition of .V U frptaMs!
Maiawaovasklnz that letters or administration k awl
Lt Wm. O. bmit h on tbe Estate of Geo. A. LathN?, 1
drcrasrd iottUte, of Waliuku, Maol, n. I.
II is Ordered, That WEDNE9D.VY. thJirtdyf 50
VKMBEU, 1977, at 9 o'clock A. M., at tb Court Hmk.
Wallnku. be. appointed as, the tlm aod piuc for bcaJBC
said petlUon and any ejections that may be oSmi ilw
to : and all persons lnteresied in the said Estats. a SfiS
of kin, creditors, Ac, are hereby notified ta aitr4
area it Judge, td Judicial DUUfct, H.L
Lahalna, Oct, 13, Ia77. i"
H 1!
Eor Lease at Auction.
ON-THTTRSD AY, NO V. 29th. 1877,
At the Court House, In WMIukn, on the Island of Maol,
will sell at Auction,
The Lease, ofthe Sea Fisheries
Belonging to
The Ahnpuaa of Waiebn, Iiland of Uaui,
For tile Term of Five Years,
Beglnnlns on the first dar of Decemner next.
rurchaser to pay the rent semfannnallv In advanc,
ana all uses payable on acconntof the said Fisheries dor
Ine the said term. E. a HALL,
Trustees of tbt lAnalUo Itate.
0o8 6t
T. V. EVEItKTT, Aoc"r.
To Let,
In Cuod repair, one mile from town, la Pano Valley,
famished or on furnished. A largo pasture can be
had with the house, If desired.
Apply on the premises to
66 lm MRS. CAPT. LONG.
And Kaalaea,
Xn Samait.ua, IVtzvuJL.
These Lands together are
Well Adapted for a Sugar Plantation.
They are well wooded and watered. Fnlt nartlctilara
on application to
667 201 W. F. ALLEN.
For Sale or To Let,
R0OMKD COtTAOE. beantlfutly altuated on Jndd
Street. Large Tank on the premises. ALSO,
300 Acrts of Splendid Orailnc ljind.
At Walkele, oahn.
Soacltor, 31 fort Street.
ess i
lSLAKIM. Third Judicial Blslrlrt. la rr
Island of Hawaii, llawallau Islanda. In IhenutfMrafflf
Kaute of JOHN KuKl-l, dMvaaed.
A document purporting to ba th. laataUaadtesnae
ot John Kuse, deceased, having been presvoHd al
lrubateCuurt.andapeUtiotiforU. Prolt laerrstsat
for the Issuance of leltera teatemenUry to Jas. it
having been tiled by bun.
It la hereby Ordered. That Tular. the ltlSaiJ
cember, A. 1 lsn.at 10 "'clock A. il. ef saUcar.alM
Court Itoom of said Court, at Kapaau, North KoSaU,a
wail, be, and the same It hereby appulated tSsttM
proving aaid will and hearing sid appucanoa wbsa sa
where any person Interested may appear and ceelflsa
.aid will, and the granting of Utters uatamentarv.
It Is ruriuer Ordered, That notice thereof be ft"""
publcatlon, for three successive .eeks,latheHswia
Uaxette, a newspaper printed and pobllahd to Una.
JusUce of the Circuit Court. 2d Judicial ttsmtt-
Dated North Kchsla, II,wail, OcU 20, 1C7. ""L
ISLANDS. Iu Prohale. In lb. Esuu of O".
lt ALEMANU, of Uamakua, Hawaii, deceased, taa
Before Mr. Justlc. Hsrt. .
On reading and tiling the petition cf Joseph "
IIaaakua,allegiig that O. W. IX Ualeinana.ii'WB
liaw.U, died lotesute at Ilamakua, on the SI'
March, A. D. IS77, and praying that letters cf XtolOBr
Moil Issue, to l F. anford,of Ilamakua. HawilL
It Is Ordered. That TUESDAY, th. sthdavaf M;
BER, A D. IS?I, at 10 o'clock: A. M , he and er
pointed ror hearing said petition before Iheaa4w
In tbe Court Koom of this Coort, at Waunea, H
which time and placo all persona concerned nay sn
and show caose. If any they liave.wbyaaldpeCtWsaa
not be granted, and that this order be potaa "JT
Eugllsh language for three snccesain wetSs la OS"
waiiau Gazette newspaper In Honolulo.
Circuit Jodie, id Judicial OC
Dated Kohala, UawaU. Oct a. IST7.
1SLND3. Third JudlcUl District. Is O'FTi
oflh JitatorKliIILV(tAofSormKoSala,h'"
On reading and Wing the petition of Jaa.HTsJtJf
mlnfctrator of the EaleUof Kealoha (t). Uts "rj
hala. Hawaii, deceased, praying for an order d .
tain real propertr belonjlng u. said s'ata.aM
forth certain legal reasons why snch real propenj
be sold. j t
It Is Ordered. That aU persons Interested fa ti d
tate appear before this Court on TUESDAY. u
DCCKMUEIt. A. IX 1577. at 10 o"cloct A X. " rjf.
Court House, North Kohala, Hawaii, then. ufZ7&
snow cause why an order should not be graalM a.
saleoauch Estate.
And It Is further Ordered. That W7wr"aill
published at least three snocemlve weens VDrt u-
day of hearing In th. Hawaiian Gazette nr"PW"' r-
llshed In Honolulu. .-
arcnit Judge. 11 J
Hated North Kohala, Uawau. Oct. a. 1CT
Si rniaic couht-i-v EQcrrr-i-i.
wmaUT.Trnsteeof tbeEsUle of ""f'J'rg.
deceased, vs. W. nnehasa Wood andwue.""
Hutchison, retitlon for foreclosure.
Supreme Court, Hawaiian Islands. Tua
To W. c Parke. Esq , Marshal of the JJsSJa
orhlsDeputy-Oreetlog! naaeo l
You RrtmnmWHl. hv order ot las al7vr
Francis JuddWcstlca of the Supreme Coon,
OiaocelJor, u anmnsos W. Plneha Wood. u
and F.W. Hutchison, of Ilonolulo.defeiiiana- l ,
appear before him, the aforesaid Justice, at r!rTjca
the Coort Uooss, lo the dry of Honolsls. a,&s
on Trldsy, the lib day or November 071111 l
A. SI. to show cause why the prayer ol Jytr
Cartwrlght, Trustee of the estat. of '-"J
ceased, complainant, should not be eTreo.
the tenor of his bill of complaint hereto """"j -orl
And have yon then there this writ, wrta i
your proceedings thereon. , , icr''5
Witness the Uonorable A Franch 'YU-iW
l. . Supreme Court, at HonolaU, tM
July, A. D. 1S77. jjf(t & BAlLrl!13. CX
" ,
I hereby certify that the foregoing oe pf
orlglnsl sommons filed in Ih. supreme Coor"
dom. . sssa
In witness whereof I have Wreunto '
p. a. seal, this 3d day 0,i3'TA Tillis.
Marine Signal Cards
At Less thin Half CflJt-
Utely published by !be FMt OOce SrfjJ
public espenrt.can now ba u"tJiati-,'l
lowprtcecf Kenl.Ueult and Jf s"JJMjte"
Isfled wlti that. Hr Kalaaana SJ,! 'tjr
manniUit. For ranher parttrulari, "ZLff 0a&
cn it
hi ' I

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