Polynesian., 1854-06-10

ICOhOClor lOF eacn OF the taxation districts bV
this Act created, to whom he shall deliver an
attested copy of the assessment poll of his
district Such appointment and delivery
shall take place within one month after the
time appointed for the deposit of the said roll
by the Assessors
| SECTION XIV. Each Collector, before re-
ceiving his commission, shall deposit with the
Minister of Finance bond with two good
and sufficient sureties, in an amount not less
than the amount of the tax to be by him col
lected, conditioned for the faithful perform
ance of his duties, as by this Act prescribed,
and for the faithful payment of all taxes by
him collected, less his commission herein
after provided, to the Minister of Finance.
SECTION XVI. Immediately on receiv-
ing the copy of the assessment as herelnbe-
fore prescribed, the Tax Collector shall pro-
coed to collect the same, and for that purpose
shall, previous to the Sd Monday of October,
attend one day to every such place in his dis
trict as may be designated by the Minister of
Finance, ad from the Sd Monday of October
until the 3D. Monday of November, he or his
deputy shall attend at such place in his dist
rict as the Minister of Finance may appoint.
provided, however, that the Collector NAV
charge and receive for his own use, one dol
lar extra from each person who shall not
have paid the tax assessed to him before the
Sd Monday of October in each year.
SECTION XVII. The Tax Collector shall
cause notices in the Hawaiian and English
languages to be posted up conspicuously at
each of the places designated by the Minister
of Finance as in the preceding Section pre-
scribed, stating when and where he will at
tend to receive taxes, at least fifteen days be-
fore the time set forth in the notice.
SECTION XVIII. In case any person shall
neglect or refuse to pay the tax imposed up
on him i'll accordance with the provisions Of
this Act, the Collector shall proceed, after
the I'd Monday of November, to collect the
same with FIVE per cent damages, and the
one dollar as hereinbefore provided. When
parties refuse to pay when called upon, the
Collector shall proceed to attach and sell
after ten days public notice, any real or per-
sOnal property belonging to the delinquent
party or parties; and no more of such pro-
perty shall be sold if susceptible to division,
than will pay the taxes, costs and damages
against the party owning the same
SECTION xxx. Before making such sale
the Collector shall cause to be posted up
written or printed notices in the Hawaiian
and English languages, at the central col
lection stations, and at each of the other col
lection stations in his district, at least ten days
prior to the day of sale, announcing that, on
the given day, he shall sell at the said central
station, between ten o'clock A. NJ. and four
o clock p. NJ, such parts or portions Of the
real estate or personal property in the DIS
trlct, belonging to delinquent parties, as will
llquidate the taxes remaining due and unpaid
by such parties on the day of sale, together
with all costs and damages thereon as above
prescribed. No property however, real or
personal, shall be sold for the non-payment
of taxes, unless a demand shall have been
made for the payment thereof by the CoIlec-
tor or his deputy, of the person in whose
name the property is assessed, his agent or
attorney, at his usual place Of business, or
at his last place of residence.
SECTION xxx. In selling real estate for
the payment of taxes, the holder thereof, or
should he decline or be absent from the sale,
the Collector shall designate the part to be
sold, describing the same by some definite
starting point, so that the land sold can be
identified by some metes and bounds, and SO
as to bring the portion sold and that which
remains, into as cOmpacta form as possible,
and in all cases, the person who will pay the
taxes and charges due for the last amount Of
real estate, shall be the purchaser
SECTION XXI. Whenever any real estate
is sold for the nOn-payment of taxes under
the provisions ofthis law, it shall be the duty
ofthe Collector so soon thereafter as NAV be
practicable, payment having first been made
to him of the taxes and damages and costs Of
survey and conveyances, and to deposit the
same in the Office of the Registrar of Con-
veyances who shall, upon the expiration of
the time prescribed in the Act for the redemp-
ton of property, deliver the same to the pur-
chaser upon being paid by him the fees Of
registry and acknowledgement prescribed by
law.
SECTION XXXII. Any person being the
owner or party interested in any lands thus
sold, may redeem the same within one year
after the day ofsale, by paying to the pur-
chaser the amount by him paid, together
with interest on the same, at the rate of two
per cent. per month up to the day of pay
ment
SECTION XXXIII. Whenever any tax is
paid to the Collector, he shall note the same
on his tax roll, and shall give to the person
paying the same. receipt specifying the
amount paid, and what it is paid for.
SECTION XXXIV. The Collectors shall
pay to the School Treasurers in their dis
tricts, the full amount of school taxes col
lected by them in their several school dis
tricts, deducting the amount of their commis-
siOns as hereinafter prescribed, and shall
take receipts for the same, which receipts
shall be deemed good and sufficient vouchers
for their payment as aforesaid.
SECTION XXXV. Each of the Collectors
shall, on or before the last Monday in Dec at
tend at the Office of the Minister of Finance,
and shall then and there present, under oath,
a written account signed by himself, of all