Polynesian. [volume] (Honolulu [Oahu], Hawaii) 1844-1864, 1854-05-06

this character Mr.. Wyllie, the Minister of Foreign
Affairs, made communication TO me, in which he
has given me the cost of mint, as derived from
the manufacturers in Birmingham. 1t is abou.
II 500, for mint of the character which we re-
quire. The present relative value of our gold and
silver coin, especially the latter, requires change
that nearer approach may be made to the real va
lue.
present herewith the estimates of the revenue
and expenditure for the current year, based on the
from the several Departments,
which are herewith annexed, numbered from 20
8, inclusive.
have entire confidence in the estimates o.; re-
ceipts. Several of the Departments have included
expenditures which would be desirable, but are
not of immediate necessity. Of the wisdom of ap-
preparations at your present session for public build
ings, lighthouse and Improvements Of the har-
Dor, disconnected from the proposed work on the
water lots seaward of the fort, and Of other large
expenditures in other Departments you are to
Judge. Should you deem these appropriations
cessary tax of real estate will be necessary for
should the tariff of duties be revised from which
greater revenue may be derived, it cannot be opc-
ratlve during the current year.
submit to your consideration, whether float
Ing debt should be incurred for any purpose espe-
cially for the ordinary current expenses.
1t does not comport with sound administration
of public affairs to incur debt, without at the
same time providing the ways and means to pay it,
You will, doubtless agree With me, that it is not
wise to incur debts for long time, except for i'm
provements which give the most ample assurance
of an income sufficient to quidate the interest an
nually, and to furnish a sinking fund sufficient to
pay the principal at maturity. Taxes, in any form.
ought not to be imposed for any other purpose than
for an economical administration Of the Govern
ment, having reference to its Defence and the i'm
Droy Mt which for tho
ment of the resources of the nation and the promo
ton of general education.
A change in the imposition and collection Of tax
is always difficult, but when existing laws are
clearly unequal in their operation, reform should
be made. The present tax for roads and schools,
in the nature ofa poll tax, and having reference
to valuation of property, ability to pay is ine
qutable, and should be altered. The present law
operates more equally here than it would in any
other organized government with which am con-
versant, because there Is greater equality OF con-
dition among the people. STILL here the burthen
bears unequally. A direct tax is imposed accord
ing to ability TO pay and at least, far money
is TO be raised for roads and schools it should be
on this principle. Ofthe provisions of laws
sary to accomplish this purpose, your knowledge
Of the people and their condition at the several
Islands will enable you to judge. As an illustra-
ton. will present to you IN brief terms, the prac
tical workings of the laws In of the States of
the American Union. The legal voters of each
incorporated town at the annual meeting convened
for municipal purposes, discuss the state and con-
dition of the schools, and by vote of majority,
order certain amount of money for their support,
to be raised on their property, according to a
valuation and assessment made thereon, by persons
chosen by themselves; and the taxes apportion-
ed, are paid in money.
The same principle obtains for raising money for
making and repairing Of highways, only the tax for
the latter is paid either in money or in labor,
the person taxed prefers. This principle may be
applied here with great advantage. Your own
good sense will very easily suggest the means of
applying it, if you of opinion that a regard for
the equal rights of the people demand it. The le-
gislature for the present, may deem it best, until
there is increased settlement at the islands, to
impose a tax on each of the islands, and order an
assessment of property, and then appropriate for
those purposes the money which has been raised
on each island.
The following resolution was passed by the
House of Representatives at its last session, viz:
/ Resetred: "That IN the opinion of the Repre-
sentatives of the people, it is the duty Of His Ma
jesty'S Government to endeavor, speedily pos
sble, to have such parts of the existing treaties
with foreign nations relate TO the duties on For
eign Imposts so modified to enable the Leglsla-
ture to alter SAID duties 10 meet the exigen-
cies of the Government, by increasing the revenue
derived from the articles of luxury"
! 1t will appear by the report of the Minister of
Foreign Relations, that progress has been made
in accomplishing the purpose indicated in said
solution, and the question arises for your consldera-
ton, whether it is not the part of WISDOM 10
dify the revenue laws, to invite negotiation
which may result in the abolition of those restric-
tons which SO completely limit legislative actor.
on the subject of revenue.
! The present treaty with France prevents a dis
creton in the highest attributes of legislation I.
contains limitation which affects the vital inter-
ests of the Kingdom and may under some circura-
stances, endanger It's sovereignty. Treaties are
sacred and must be regarded, and submit for you.
consideration, whether a modification Of the pre-.
sent laws prescribing the rates of duty, may be
so made as to rende: a negotiatirn successful in
accomplishing the purpose of the foregoing resolu.
ton.
The present treaty stpulations prevent the en-
actment of tariff of duties based on any prnci-
pies which have influenced other nations i'm their
Legislation. There is not in the history of legisa
ton an instance Of tariff bill based on the hori-
zontal principle which obtains here, on every arti
Gle of importation, except liquors. Ii excludes the
discrimination which all countries make in favor
of the necessaries of life; and puts them and arti-
cles of luxury on the same basis. 1t excludes, too
the necessary discrimination for revenue a prnci.
pie which is at its very foundation, in every nation
of any importance.
To accomplish these highly important purpos I.
I have prepared tariff bill and at an early day
shall submit the for your consideration, which
| do with less reserve, feeling assured that it will
have your careful revision. The bill is based upon
: principles less complicated than in most other
: countries. There is occasion for yexatous and
embarrassing details. The principal object of the
bill is revenue, and hence the scale of duties is
free from those objections which so often arise
where there is design both for protection and re-
venue.
respectfully urge upon your especial attention
life.
1t has been my object to make the bill general in
its operation and free the business Of commerce
Ill -. 4