Polynesian., 1854-06-10
Gbe polpnesian.
AN ACT,
RELATING TO TAXATION.

De 1t enacted by the King, the MOBILES and III,
Representatives. Of the Ha,caiian Islands IN
Legislative Council .4ssembied
SECTION l. A poll tax of two dollars for
the support of the schools, shall yearly be as
sessed upon and collected from each male in
habitant of the Kingdom, over the age OF
eighteen and under the age of sixty years,
which assessment and collection shall be
made in the manner hereinafter prescribed,
and no other sum or sums for poll tax shall
be assessed or collected from any other per-
son in the Kingdom, except such labor tax as
may be by law prescribed for the purpose of
maintaining public roads.
SECTION III. All property both real and
personal, within this Kingdom shall be taxed
to the amount of fifty cents on each one hun
dred dollars worth thereof, subject to the ex-
emptions hereinafter prescribed
SECTION Ill. The term " Real Estate, /" as
used in this Act, shall be construed to include
all lands within the Kingdom, all reefs, fish or
salt ponds connected Herewith; all buildings
or other things erected on or affixed to the
same, and all privileges belonging or in any
wise appertaining thereunto.
SECTION " The term &c Personal Estate, -
as used in this Act, shall be construed to in
clude all chattels, goods, horses, cattle and
other animals, all moneys and effects, all wa
ter craft owned in this Kingdom, of any and
every description, whether at home or a
broad; all manner of merchandise, all debts
owing to any one from solvent parties more
than said person is indebted for, and all such
stock in any company or moned corporation,
as shall not be invested in real estate
SECTION V. The following persons and
property alone shall be exempt from taxation:
Their Majesty's the King and the Queen and
all their property both real and personal, all
Diplomatic Agents of foreign nations and
their household furniture, the real estate and
personal property of the Hawaiian Govern
ment and all property of other Governments,
and all lands patented in fee simple prior to
the seventh day of August, 1850; every
school-hOuse and all the land on which the
same may be situated, not to exceed FIVE
acres; the personal property of all literary,
benevolent, charitable or scientific institu-
tiOns Incorporated within the Kingdom, and
all such real estate belonging to such in
stitutions as shall actually be occupied by
them or by their officers for the purposes for
which they are Incorporated; all houses of
worship, and the pews and appurte-
nances of the same, not the property of pri-
yate individuals; all grave yards not exceed
ing fifty acres each; all tombs and rights of
burial; the property of every widow and
every orphan child not exceeding one thou
sand dollars in value; the polls of persons
who by reason of infirmity and poverty may,
in the judgment of the assessors, be unable to
contribute to the public charges; all such
property of private persons as is by law ex-
empt from execution.
SECTION VI The owner or holder &C stock
in any incorporated company liable to taxa
ton Oh its capital, shall not be taxed as an
individual for such stock.
SECTION VII. For taxation purposes, the
Kingdom shall be divided into six taxation
as follows:
Ist Puma, I1ilo and Hamakua, I'd. Ko-
hala, Kona and Kau on the Island of Ha-
waii.
3d. The Island of Maui
4th. The Islands of Molokai and Lanai.
5th. The Island of Oahu
9th. The Islands of Kauai and Niihau
SECTION VIII. The King in Privy Coun-
Gil shall appoint two Assessors for each of
the taxation districts, to hold office until their
successors are appointed.
SECTION TX The Assessor of the several
districts shall, between the first Monday of
January, and the first Monday of June of
each year, proceed to ascertain the names
Of all taxable persons in their respective dis
tricts, the number of animals made subject to
taxation by the second Section of this Act,
and the amount and value of all real estate
and personal property made subject to taxa
ton by Section I'd of this Act. They shall
prepare roll in well bound book, in which
shall be set down, according to the best in
formation in their power, in the order of res
idence, the names of all taxable persons in
the district, the number of polls for which
each is liable, the number of dogs, of horses,
of horned cattle, Of goats, of sheep and of
donkeys, and the amount of tax under each
head for which each is liable, also the value
of all personal estate taxable to each. The
several items of this list shall be arranged in
separate columns, as follows:
Name OF tax payer:
NJ OF Polls
No. of Dogs