The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1856-1888, 1859-05-19
THE PACIFIC
Commercial Advertiser.
A 10.

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changes effected or the actual requirements of the
law itself are hardly known by any in or out OF
the government. We propose to notice some of
these changes, without commenting on what may
be the ultimate working of some Of the provisions
of the new law.
By the action of the late House of Representa-
.tives, in steadily resisting the repeal of the laws
which prohibit the sale of liquor to the natives,
two good things were effected the said laws
were not repealed, and the tax on horses was
raised from half a dollar to one dollar per head,
to which increase the native Representatives only
assented as a concession in return for the conces-
sion of the Mobiles to them of the more important
liquor question. By this alone the Treasury will
be benefited more than ten thousand dollars a
year, and perhaps some check given to the grow
ing plague of horses which are consuming what
might make good beef, promoting lazy habits in
the natives, and jolting numbers of unborn chill
dren off the track of life.
The dogs have lost some protection, and their
owners too, by the new law. Whoever has the
dog will be presumed to be the owner. 1t will
not now answer to say, SO 1t Is Keawe's," 1t is
the makamaka's :" . 1t belongs ma o." If a dog
has no owner, he is outlawed any one may kill
him. 1t is only a pity the general public could
not know the untaxed dogs as, for instance, by
the absence of a collar.
Carriages, carts, drays, and wagons will pay IA
tax of FIVE dollars each, agricultural excepted.
The owner of a poor carriage may think 1t hard
to be obliged to pay as heavy tax on it as q neigh
Dor does on his costly one, but perhaps no salts
factory rule of discrimination could be laid down
in the app1icafion of n Snacifc fax
All personal property, not subject to specific
taxes, will pay a quarter Of one per cent, or
twenty-five cents tax on every hundred dollars;
and this includes 50 all household furniture, goods
and chattels, wares and merchandise, all ships
and vessels, whether athome or abroad, all moneys
in hand and moneys loaned, all mortgages, pub
lie stocks, stocks in corporations, and every species
of property not included in real property
Real estate will be subject to the same rate of
taxation. Property, both real and personal, be-
longing to religious, educational and benevolent
institutions, will be exempt.
The poll tax, school tax and road taxes are the
same as heretofore; but with this amendment,
that all males, whether Hawaiian subjects or
aliens, will be subject to them that is, aliens
residing in the country will have no privilege of
exemption, and no annual premium for nst tax
ing the oath of allegiance TO the government
whose protection they enjoy. Furthermore, if
these taxes are not paid they must be worked out,
at the rate of twenty-five cents per day, on the
public works, a provision which will make the
travelling better, but will be painfully appre-
hended by number of v~agabond natives, who, with
out tangible property, were without responsible
ity as tax payers, though having the sovereign
privilege of a vote.
There will be in each district, instead of an
Enumeration, as heretofore, two Assessors, with
the School Treasurer of the district as umr ire,
who will estimate the value of all the property
thereon. Their task will be no easy one at the
first. We have hardly as yet a standard of value
to property, or at least it is fuctuating. They
can hardly be determined alone by what property
once cost, or what it now produces.
These Tax Assessors would be greatly aided by
district maps, defining the boundaries and con-
tents of every land and lot, and we suggest that
as soon as possible such be composed out of the
surveys now existing, for the benefit of future
Assessors, and of all who wish to get information
as to real estate in the islands. We inter that
something of the kind is contemplated from a
provision that the Assessors are to report to the
department Ill lnlOTuidbioud al u LIZ oIS
which they can get, as to quantity in acres, and
such other particulars as the Minister of Finance
may direct.
To enforce the payment of property taxes, there
is provision for the sale of the real estate upon
which the tax has not been duly paid, if no per-
sonal property of the owner can be found for
levy. A list of such delinquent lands will be
given to the Supreme Court by the Minister of
Finance, and execution will thereupon be issued.
They will be sold at auction by the Marshal at
Honolulu, or, when the interest demands it, in
1fhe opinion of the Minister, at other places in
The kingdom. Such lands may be redeemed
within a year, by payment of the price obtained,
with all costs aud charges and twenty-four per
cent. interest per annum. This provision will
probably throw open to beneficial use some land
now held without improvement.
In the new law, the whole financial system of
the country is placed, where it ought to be, un-
der the central control of the Minister of Finance,
and # the machinery does not work well, or if
gross defect or default attend it, the country will
know whom to question or hold responsible.