The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1856-1888, 1864-05-14
The Revenue Laws.


SIR Il beg through your columns to call the
attention of those whom it may concern to an anon
ally in the laws of this kingdom with regard to the
importation of machinery. Section 5l7, clause 6, of
the Civil Code, says:
- provided also that the Minister Of Finance may allow the
following articles to be imported free Of duty on application
for specific use steam engines. sugar, coffee and rice mills,
pIows. hoes and other implements Of husbandry, imported by
or for any agricuhuTist, or body OF agrculturists, for his or
By this law the larger planters and companies
with capital can bring into the country their mills,
machinery ard all their implements, without paying
a dollar duty; whilst the poorer and smaller class OF
planters. who have hard struggling TO get along and
raise money, and who can only buy their mills
machinery or implements, " little by little" from
the merchants or storekeepers. and generally OF
credit, have to pay to the Government ten per cent
duty on every article they use.
The intention of the law was no doubt good, anG
to benefit all agriculturists. but the distinction
attempted to be made betwixt machinery, SC,
imported :. for sale'' and imported for use, praoti.
cally operates only in favor of those who least re.
quire the advantage, viz, the capitalists.
1t is difficult to understand why there should be
any such distinction. No one imports machinery OF
implements of husbandry to keep them constantly
g for SALE and never TO be used. On the contrary
they are imported to be sold TO the agrlculturlst VINE
does use them, and as the impor ter has TO pay the duty
he of course must charge a price to the consumer whict
will cover that duty. The law seems TO have beer
framed on the old crude idea that the importer viz.
tually pays import duties and not the consumer. AnG
in this case 1t is the consumer who can least afford
to pay it, whilst the richer planters escape altogether
Besides. see the operation of the law in another point Q
view. 1t is well known that the merchants of San Francisc'
and Victoria impor! steam engines; boilers and other mae ennicni
turIst can write to a merchant in either Of these ports and pur
free but if he purchased a similar article from a Honoiul.
merchant, as The law now s sGo he pays ten per sad cent hniis duty r. S
the lice little um OF SUI OH an englu anu DDlltT. liz
law operates, then, as a premium in favor of the San Francisco
tecting ." foreign" instead of native industry"
1 am sure this subject only requires to be set IN the prope'
Legislature, but l trust that as machinery and agricultural i'm
nothing less than the total abolition of all duties upon them
W whatever ,t@ will be thought ou to Of by the gG 9Esr ne he r im nSteped "
While on this subject, L would suggest the very great impof-
lance to all classes in these islands of including among duty
free articles, however imported, the great staple raw materials
oil our island operatl9ns-Vz, lunlotT, coa' anu anu . sn IL c ~
revenue cannot afford IT. a very small extra duty on nus CO.
tons, woolens, silks and mixed goods, would make mp for tn.
loss OF the duty on the above, =" necessaries of industrial life
NEEcAToR.
az coincide with our correspondent In what
he says regarding the anOmoly pointed out In
our revenue laws; and all who know their prae-
teal operation, must be convinced that they
ought to be changed. 1t should be stated here
that the section referred to was amended at the
last session of the Legislature, by striking out
the words 80 machinery of all kinds" and insert
ing . : -four mills and machinery for the manu-
racture of Cloths This was considered by many
at the time an unwise change, and its effect has
been to curtail the free list very much, as under
the former reading of the law, any description
of machinery intended for use by the importer
was allowed to enter free of duty. Now, how
ever, the case is as stated by our correspondent,
no machinery can be imported free except by
the richer planters or agriculturists, who may
import for their own use. If all adventurer
comes here with the purpose of erecting a paper
mill, Il tanning mill, an oil mill, or any other OF
the hundred improvements which we all desire
90 UUO IUrUEV~~UOo $500 s~~s"..s"SH NJ q" o.
tared ten per cent. more than has agricultural
~neigh6or, for venturing to engage ina new line of
business. This is not wise or polite, We should
open our ports as widely as possibsp for the free
entry of every kind of foreign produce that may
increase oar industry, by fostering labor and
artizans among US. Such, for instance, as lum-
Der, iron of all kinds, Goals, leatsar, and other
articles, as they may be required b.&our artizans.
So too, all machinery or tools ofElny descrip-
ton, should be admitted free. ThGse is no good
reason why artizans' tools, iron S%+iumber, and
many necessaries of life, should pa5;ahe same tax
as perfumery, silks, and other lu ries. With
our correspondent, we think that &,is matter to
find correction, needs only to be ! ought to the
notice Of our government, and esl S:ially of the
Minister of Finance, who is dispos:d to remove
restrictions on our domestic intGastry. Some
changes in the present law MAJ be adopted
which will effect that object, an&Syet retain to
the treasury its present revenue.