The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1856-1888, 1859-09-01

!" = having been appointed assessor oftaxes for
the district Of on the island and oa .--..msst Of taxes in said
district, according to the best Of my judg.n ens,n an to law. So
discharge all the duties Of said office acc0ro"s y
ne No u assessor shall be entitled to receive any co%p prs : shall al
his servics, until q certified copy OF ms oaln' 9
be received by the Minister OF Finance
Co. 400 Is shall be the duty Of the assessors OF
each district to call at the usual place OF reslaemc1 :
tax-naver within such district, for the PURPOSE
o oS sscersainins the amount of taxes each person is liable 70 pay J
or to give public notice; by ,, wra.seh s ! enn or convenient
noints Thereof. TO meet him at a specified time ana pace ~ ersan
s aSan 90 capIed mon. r notified, shall decline or refuse u give
a list of the persons residing with nun iIapie = = - y nroperty
his or their animals, liable to specific taxes, or Q. amy uhsh decline
belonging to him or them subject to assessment, e sna .Is and md
to make oath to the accuracy OF the i us . tpe aid assessors may
make such list, according to the best iniorma.lon interested.
reach, and the same shall be binding upon II peison. ""N..:s~
Soc 493. Such assessors may, in their discretion'
or in the discretion of either of them, administer tne
following oath to any person who shall give him a list OF persons,
animals, or !, PrDpei's 81 You soiemniy swear that the list of per
sons residing with you, and of animals, ana 0sd ;er pwiicb YOU
your possession, or owned by you, naoe 10 Aa''o' "-AS
have given, is true So help you dod."
Anv person refusing to take the oath aforesaid shall oe hnen
nc. eNc 6 tbe dis nrs Of The court, on conviction or such refusal,
before any police or district justice.
Sec. 494. Whenever said assessors require a
aforesaid. and no person shall be found to furnisn
the same the assessors, or one of them, shall leave a notice a.
I residence, or place of business THE tax payer aInaeS %s aSrersise-
ment at some public place in the vicinity, requiring sncn =
Pay1 ues It ensuing nsuia and in case said list is not furnished on or
before such date, the assessors shall proceed to make out nta 2 ms
according to the best OF their kno"ieuee' "i"A
upon all parties.
Sec. 495. 1t shall be the duty of the assessors OF
the several taxation districts, on or before tne n.s
governors of their respective islands, two copies oan o. Ss i innmr sa
as hereinbefOre prescribed, one Of which 81 shs sin . =
Sec 496. Assessors who shall have faithfully ois-
charged the duties of their office according tolaw'
shall receive a compensation for their ea,s Serves ~ ess.. r eop : : .,
their several lists, which, within that rate, shall be reguia'ed y
the Minister of Finance. Such assessors shall receive = urai'
for such compensation on the department, drawn Dy the gov
ernor, when the collection of taxes is fully completed a . he'en-
after provided.
Sec 497. Every person having. the custody or pos
session of any dog, shall be deemed to be the owner
thereof, and shall be taxed for the same; It shall be lawful. Q n
~ shall have refused or neglected to pay his tax for the
same, or for which no owner can be found.
Sec. 49s. For taxation, educationa al and judicial
purposes, the several islands shall be divided into tne
'0, The island of Hawaii shall be divided into eight districts, as
SoDa ! 3, ! so naia k q a1na !, : North kohaia 5, Hamalua-
The islands of Maui, Molokia. Lanai and Kaahoolawe, shall
be divided into f, six x dissr kasb as sS.le" to be ,, called the Iahaina
district Q, From waihee to Honuau'a inclusive, o o eaheu
an n Ko ooi to be called the Hama district 4, Hamakoaloa;
HamakuapOko, Haliimaiie; Makawae and huia' u . 6 ea'''
The island of Oahu shall be divided into FIVE districts, as fol,
lows /, From Maunaiua to Moanalua inclusive, to be styled
Eva district 8, waalua 4, Koolauloa ., kooiaupoko'
The islands of Kauai and Niihau shall be divided into six
districts Is follows l.. FROM Nutioio " onoPNP
to be STYLED the waimea district 2. From Wahiawa to Ma
haulepu, inclusive, to be styled the Koloa district q, From
KIM TO Kamalomalo. inclusive, to be styled the Lihue distrct !;
4. From Anahola to Kilauea, inclusive: to be styled the Ana
hola district /; 5, From Katlliwai to Honopu' inclusive 10 'e
styled the Hanalei district q, Nllhau-
Sec. 499. The said assessors shall be required.
under such regulations as the Minister OF Finance
may prescribe, to ascertain Ssrai as as t nearly diss = ; pp= lands al lots, IN
their respective districts and if lands, the quantity OF the
ficn,ars in regard to the situation and character of the same. as
the said Minister of Finance may instruct them TO furnish.
ART. XIv.-Of the Collection Of Iares.
Sec. 500. The several governors, under the direc-
ton of the Minister of Finance, shall superintend
the collection of all internal taxes within their respective guoer-
material districts, and shall pay over all taxes received by them,
Finance. To this end, the said governors. respectively, with
the approval of the Minister Of Finance, shall appoint, annual
IL. one tax-colector in each district prescribed in the last pre-
ceiling section and they may, with the like approval, control
or remove such collectors at their pleasure.
Sec. sol. Such tax-collectors, before entering upon
the discharge of their respective duties, shall sever
ally file with the governor, a bond to the Minister of Finance,
ing to law, with two sureties. to be approved by said governor,
in a penal sum equal to the amount Of taxes to be collected by
be Immediately forwarded to the Minister of Finance
Sec. 5O2. The respective governors shall deliver to
each tax-collector, having filed his bond as aforesaid,
a COPY of the tax list for his district ; and said collector shall
proceed Immediately to collect the taxes in such district accord
ing to the same: provided, however, that it shall % be his IS duty 70
ment, and to collect the taxes with which he may be chargeaoie-
Sec. sos. The said collector shall call on each tax
payer at his residence, or usual place of bu or
otherwise give notice to the taxpayers to meet him Sconve-
nient points or settlements of the district, in the mon sep
tember, October and November, to demand paymenW OF the
taxes assessed as aforesaid and if any person shall neglect or
refuse to pay his taxes, when so called upon or notified, until
the last day of November, the tax-collector may levy the same
by distress upon so much of the goods and chattes OF such per,
son, as he may deem s III asn tSs s q p nHan .he . aris : If y
District Judge or Police Magistrate, after a public notice of five
sns person, If able bodied, may, by sentence of said judge or
magistrate, be compelled to discharge the amount of his tax by
labor on the public roads, .r other public works, at the rate Oh
twenty-five cents per day.
Sec. 5O4. The collector shall keep all goods dis
trained at the expense of the owner, until the dy of
sale ordered by the District Judge or Police Magistrate, unless a
bond he given for the production Of the same at the time re-
CURED by such order: such sale snai' pe !. punhc uceio1 anu
any overplus remaining after paying the taxes assessed and
the costs of collection as ALLOWED by said judge or magistrate,
shall be returned to the owner of the property, with an account
ofsaid sale, and the cost and charges thereof, if demanded.
Sec. sos. Any collector, when resisted or impeded
in the exercise of his Office, may require any con-
stable, or other officer of police, to aid him in discharge of his
ne shall be subject to Il fine not exceeding ten dollars, and to
removal from Office.
Sec. 5O6. 1t shall be the duty of each collector, on
or before the last day of December in each year, to
pay over to the governor of the island in which his district is
ton of the school-tax, which shall be paid over to the school,
treasurers and any collector who shall have failed to do so at
the amount of compensation for his services a collector, which
forfeiture shall be at the discretion of the Minister of Finance,
and it shall be the dnty OF the Minister of Finance to prosecute,
on or before the first day of February, the bond of any collect
or who shall have failed to pay over 10 the governor aforesaid,
the amount of taxes prescribed in the precedipG sections
Sec. 507. In case no personal property can be
found to satisfy any tax on real estate. 1t shall be the
duty of the collector to return a full description of such real es-
tate, as near as can be ascertained, to the governor. who shall
report the same to the Minister of Finance on or before the first
day of February next ensuing. The Minister OF Finance shall
make a certified copy OF such report. and present the same to
the Supreme Court at the next. or succeeding regular term of
said court, which shah be Primd facie evidence of the facts
therein stated, and If no sufficient reason appear to the contra
ry, judgment be entered against such delinquent property, or
the owners thereof, if known, and a sale of the same ordered as
in cases of ordinary Judgment. Said judgment and sale shall
be conclusive evidence of tn" correctness of all proceedings
antecedent to such sale. Any party in interest may redeem
the property sold. by paying, within one year, the taxes. COSTS
and charges Of sale, with twenty-four per cent. per annum in
addition thereto. If, at the expiration of a year, such property
is not redeemed as aforesaid. the Marshal shall give a deed to
the purchaser, which shall have the same force aud effect as
any other deed given or issued under execution from the
Supreme Court. All sales of real property for delinquent taxes
shall be made at Honolulu, or at such other place as the Minis
ter of Finance shall deem expedient, by the Marshal, or under
his immediate authority.
Sec. sos. 1t shall be the duty of the respective
to bold the tax-collectors responsible for
the full amount oftaxes specified in their several tax lis,s, un-