The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1856-1888, 1860-02-09

---@J 5000 NJ ~ ~ ~
printed At the seat Of Government as he may deem
proper"
Ills third grievance relates To a refusal on the
part Of the Government = grant him an auc-
tioneer's license, he having Je-n the first aPPli-
cant for the same under the new law, which
allows the appointment of three auctioneers for
this island.
IL will be seen that MIR. Waterhouse allowed
Li= agent at Lahaina to quietly pay the high
taxes ASSESSED ON his property there, though they
were paid under protest. Deeming that the
assessment this year was not in accordance with
the requirement Of the law, and that no recourse
was left him 70 recover what he had already
o~yer-paid under protest, or might be called on TO
pay hereafter, he declined to make q return Of
his property within the term alleged 70 have
been fixed by the Code: and finding that the re
turn - made cut by the assessors was wholly in
correct, and also that no appeal from their decis-
ion would be allowed, he appeals to the repre-
sentative Of his Government for protection. If
his case * justly stated by him, he has most un-
questionably valid ground for appeal.
The case Of Mr.. Waterhouse Is but one Of
many that have occurred in the kingdom under
the new tax-law. In most instances, however,
the amounts at issue are 50 small, that they are
paid rather than contest the legality Of the
assessment. But the payment of such a tax,
however small, by no means renders the assess
ment just. The grievance is more bitterly felt
and harbOred than If redress was OLtainable.
Even were it practicable for disafiected tax
payers to obtain legal redress. it can only be
done at so great an expense that most persons
are deferred from attempting it.
Many view the operation and enforcement Of
fEa q. via "a this wear q : uralnuture and r,,ntror-r
to the general understanding at the time of its
passage. And it mas been obvious to all that the
delayed publication of the Civil Code, which es-
s~entillly altered and reconstructed all cur fiscal
regulations. would necessarily give rise to COM
plants. Had the Government published the Code,
as II ShOud haze tone, - in one Or more newspa-
pers' Immediately after it had received the Kings
signature. a principal cause of grievance would
have been removed. The Legislature, after max
ing due inquiries in regard to the time necessary
for publishing it, fixed on the first day Of August,
as the date when it should 90 into effect, sup
posing of course that the Ministers would see
that it was promulgated prior to that date. But
80 far from the Code being published ut that
time, there appears 10 have been either a Gull
pable remissness or a studied determination on
the part of the Ministers that it should not be
public, as the Legislature had decreed.
They had simply to give the order, and the Code
have been printed in both the PoiynesidH
and COMMERCIAL before the lst of August, or even
the LIST of July. And 1t was only after Il months
delay and cOaxing, and an offer to do it for less
than cost, that IT was finally concluded to publish
in this journal, the completion of which took
place on the LIST day of October. That is the
date at which the Civil Code can be said to
have been publicly : promulgated"
But even had the Code been published when it
ought to have been, the assessment and tax-laws
among the most arbitrary enactments ever
imposed on any people. 1t certainly was Il
strange oversight, not only on the part of the
legislature, but on the part of the Minister OF
under whose immediate supervision the
enactment came, TO leave open 50 wide a door to
and oppression, as exists in this portion
IF the Code. The Interpretation officially given
% articles IL and II of this law is, that the assess
as handed Ill to the governors of the
espective islands must be binding, Whefher right
" iCr0Hg. According to the Minister of Finance,
here is no remedy provided in the law, and pro-
,erty-owners are perfectly at the mercy of any
gnorant, vindictive or mercenary person who
nay chance to get the appointment of assessor.
TO the Minister, there is no provision
or an appeal or inquiry to be had, except through
he courts Gas he asserts, but incorrectly as we
hall show); but the tax-collector is empowered to
ell out the property of those who fail from any
ause to pay their taxes before the last day of
November, on the order of the District Justice,
T Circuit Judge, after giving five days notice.
: it difficult to imagine a ease where the assess
rs, with Il view either to increase their own per
entage, and make up Il respectfully heavy roll,
r through a mistaken estimate of the value of
property, may return 4 figure which shall be
Ouble, or even treble the fair one? But the
INJURED owner of the property is told by the
|Iinister of Finance that there is no remedy, that
c must pay, right or IcrOng, or take the matter
1to court. Could any law be more tyrannicai or
rbitrary.
But let us examine whether the law is SO arbi-
rary, or Taxpayers are justly left to the mercy
f assessors. The Civil Code clearly and expli-
lily clothes the Minister of Finance with full
iscretionary power in the following section:
sEc1.,x 5I4. The Minister Of finance. with the {
onsent Of the King. shall have power, and it is here
v made his duty to prescribe all neediul rules and F,
equations for the assessment AMI collection Of taxes,
cases where no such rules and regulations are
efnitely made by law provided, however. that the |
lme shall not be in contravention Of any existing ,
atu,e, or inconsistent with the Constitution. !
What more explicit provision than this could /
ave been devised for any cases Of dispute that l
light arise in tax-matters. 1t is clearly pro-
ided that the Minister of Finance 'ssHALL HAVE 5
OVER, and it is hereby MADE HIS DUTY" to !
all necessary rules in anything pertaining Z
/, assessment and taxation which the Legislature e
light have failed to provide for. Yet in his letter Q
Mr.. Wyllie. on the complaint ofthe gentleman I
.ferred to above, and published in the PoiyHe- '
an, the Minister of Finance says: l
e The duties q the Collector are plainly pointed out. andI 7
tsumc 10 j. his purpose g. execute them. II ! were 80 dis ,
I hOh no POTe5 10 interfere uifI has GiscTsfiJH."
In another place he maintains that Mr.. W. is
error in not first seeking his remedy in courts