Polynesian., 1854-06-10
HONOLULU, H. l., JUNE 10, 1854.
To this roll the Assessors shall attach al

alphabetical list of the tax payers.
SECTION X. All lands and Improvement.
erected thereon, or affixed thereto, shall bt
valued by the Assessors, at their true value
lin money, taking into consideration the quail
ity of the soil, the vicinity of the same to
roads, harbOrs, towns navigabje rivers OF
water privileges, together with any other To-
cal advantages, of situation connected there
with, upon actual review of the premises In
case of disagreement between the Assessors
as to the value of any real estate, the ave
rage of their two appraisements, shall be
deemed the taxable value.
SECTION XI All personal property taxable
under the provisions of this Act shall be val
ued at Its true cash value upon the statement
under oath of the owner, or of the person
having control or custody of the same
| SECTION XII. 1t shall be the duty Cf the
Assessors to administer an oath to any and
all tax payers in relation to the provisions of
the 9th and 10th Sections of this Act.
SECTION XIII. If the owner or owners of
any property liable to taxation be unknown,
or nonresident, or absent, or shall afix
false value thereto, or shall refuse when call
ed upon by advertisement or by the Asses
sors in person, to give list of his or her pro-
perty real or personal, subject to taxation, it
shall be the duty of the Assessors in either
of the above mentioned cases, to make a list
thereof from the best information they can
obtain, and attach thereto such value as
they may deem Just, and enter the same on
their roll, and the assessment thus made
shall have the SAME effect, as if made by
the owner or owners under oath of all pro-
perty so enrolled, provided that in the event
of a refusal by any owner or agent to give
list of his property, he shall be liable, in ad
ditiOn to the tax to pay fine of not less than
five nor more than one hundred dollars, which
may be imposed after hearing by any Police
or District Justice.
SECTION XIV. The Assessors shall hold
meeting at every school-house in their Dist
rict. for the purpose of receiving statements
of all property subject to taxation. They
shall give notice of the time and place of
holding such meetings by causing to be post
ed up at least ten days before the time of
holding such meeting, in the most public
places, notice stating distinctly the time, place
and purpose of holding such meetings. Any
person who will not attend and render
statement under oath of his property as here
matter provided, on the day or days advertis-
ed by the Assessors, shall pay to the Asses
ing to the house of such person to make
such assessment. The assessors shall, with
in the time specified in this Act, and as soon
as possible afie.' the days set by their adyer-
easements as above directed, call upon each
and every person resident In their District
who shall not have met them as above pre-
scrlbed, and demand a statement under oath,
of his or her taxable property of whatever
character. When any property shall be
overlooked in the assessment of one year,
it shall be added to the next annual assess
ment.
SECTION XIV. Every person liable to a
property tax shall be enrolled in the taxation
District in which he resides, when the en-
rollment is for all personal estates owned by
him including all personal estates in his pos
session or under his control as trustee, guar
dian executor or administrator. All real es-
tate shall be enrolled in the name of the
owner or occupant thereof in the District in
which the same may be situated.
SECTION XVI. Lands occupied by any
person not the owner thereof shall be enroll
ed in the name of the owner if resident in
the district, otherwise in the name of the Oc-
cupant, who shall pay the taxes on the same,
and for the taxes paid by such occupant, he
shall have his action against the owner, pro-
vided that the taxes of all real estate held
under lease shall be paid by the lessee un
less by special agreement to the contrary.
SECTION XVII. The real and personal es
tate of incorporated companies shall be en-
rolled (in the district in which the same may
be- in the same manner as the real estate of
individuals.
SECTION XVIII. When real or personal
property is under mortgage or in any way
pledged, it shall, for the purposes oftaXation,
be deemed the property of the party having
possession thereof
SECTION XIX. The undivided real or per-
sonal property of persons deceased, may be
enrolled in the name of the heirs, guardians
or administrators as the case may be, and
the payment Of taxes made by either shall
bind all the parties interested for their equal
proportion.
SECTION Xxx. Partners in mercantile or
other business shall be jointly enrolled in
their partnership name, in the district in which
their business may be carried on, for their
real and personal property employed in the
business, and when so enrolled, either part
ner shall be liable for the whole tax.
SECTION XXI. The Assessors of each dis
trict shall, on or before the first Monday in
June in each year, except the present year
in which the deposite shall be made, on or
before the first Monday of September, deposit
In the Office of the Minister of Finance their
tax roll prepared as specified in the 10Th Sec
ton of this Act
SECTION XXI. The Assessors shall each
be paid out Ofthe public treasury the sum of
FIVE dollars per day for each and every days
service by them performed in accordance with
the provisions of this Act, not to exceed sew
enty days, and nothing shall be paid them