The Hawaiian gazette., 1870-06-08

read and approved.
Report Of Committee. - The Clerk read a report
from the Education Committee, on petition from
Lahaina, asking for two boarding schools for boys
and two for girls on each Island. The opinion Of
the Committee was, that the subject was worthy of
consideration. They also presented an adverse re-
port petition asking that parents having three
or more children may be exempt from personal
| taxes The ground upon which this action was
taken the fact that the great majority of the pc
titioners were without any children, aud many were
simply guardians. The report was approved.
ResOlntioaS-Mr Naili offered a resolution that
$3.50 be inserted in the Appropriation Bill for
Courthouse at Kooauloa. Referred to the Com
mittee petitions for money.
Mr.. Kaiuc gave notice of a Bill to amend Art.
20 of the Constitution.
Order Of the Ddy-The first In order was the Bill
in regard to taxes upon animals. The House went
into Committee Mr. Kamakau in the Chair. Sec.
4 I'd was read, and on motion of Mr.. Hitchcock
recommended for passage Sec. Sd was read and
recommended for passage, with slight amendment,
offered by Mr.. Hitchcock. The nature of this section
was that any having the custody of horse be
| taxed for the same. Sec. 4th read and passed.
1t to tax mules and 25 CENTS instead Of so
cents Sec. 5th was read. The nature of this
tion was to continue the dogtax at 81 per dog and
every dog taxed shall wear tag bearing the dOte of
| the year.
His Ex. S. H. Phillips offered an amendment that
all female dogs shall pay yearly tax of IS.
Mr.. Kuapuu objected very strongly to the notion
of having metallic tags How much we've these tags
to cost might be taxed for his dog, and
then have to pay several dollars for his tags.
Mr.. Hitchcock offered amendment to Section
tags, "not to cost more than 10 cents" to which
Mr.. Kuapuu assented and then urged the passage
of the Section.
Mr.. Pilipo: objected to the system of tags 1t
would make the actual tax on dogs s110 which
was too much for the poor creatures; therefore he
moved to reject the latter portion Of the Section,
which referred to tags.
Considerable discussion took place ON the ques-
tion of tags, but finally Mr. Piipo's amendment was
lost; Mr.. Hitchcock's amendment was carried, and
the amendment of His Ex- Mr. Phillips was lost;
upon which Mr.. Lyons moved to tax female dogs
Sl.50, which was lost The Section, with Mr..
| Hitchcock's amendment then passed
Section 9th was then read. The nature Of this
Section to oblige the owners of taxed dogs to
place upon the necks of their dogs the tag men
toned in the last Section.
| Mr. Bishop offered an amendment to have the
words inserted, or any similar tag as furnished by
Government" He said he valued his dogs too much
TO place upon their necks ordinary l0-cent tag.
Mr.. Judd moved to amend that the tags be
bered from l. upward in order to prevent the steal
ing of them; said numbering being for each taxation
district and Island.
Mr.. Lyons offered an amendment that preceding
the general slaughter of dogs without tags, by the
police after the time for the collection of taxes had
passed. that all such dogs shall be taken to pound,
and kept for two days, in order that they may be
reclaimed and paid for by the owner.
The amendment of Mr.. Bishop was passed. The
other two amendments were then carried, and the
Section, as amended, passed.
Section 18th was read and passed 1t provides
penalty for tampering with the tags using
single tag for more than one year. The penalty was
fixed at not more than $40 fine, nor more than 80
days imprisonment.
Section Sth was read. Its provisions were the
authorizing of the preparation of tags before pro-
vided, and their distribution to the Tax Collectors
Sections 9 and 10 were then read and passed. Mr..
| Pilipo moved reconsideration of Section 4th,
which was passed. He moved to insert in said Sec
ton that cattle be taxed 10 cents per head and that
sheep and goats pay yearly tax OF l cent head.
Mr.. Hitchcock moved to again raise the tax on
mules and asses to so cents, which was lost. Mr..
Pilipo's motion was lost.
His Ex. Mr.. Phillips moved to reconsider Section
10th, which was passed. He then offered amend
ment that Section 9th of the law shall not take
effect till the 1st OF September
The title was then read and passed, and the Bill,
as a whole was recommended for passage The
Committee and reported; their report was ap-
proved, and the Bill ordered for engrossment.
Next in order was Bill in regard to the assess
ment of taxes upon property, which was read the
second time, and upon which the House went into
Commttee-Mr. Kapihaoe in the Chair. The pro-
visions Of the Bill TO provide for the assessment
of all property, both real and personal, wherever
found, no matter who may be the owner.
Mr.. Hitchcock said that the Committee on Taxa
tion had brought forward this Bill on account of
their belief that large amount of property escaped
taxation In the country, on the ground that as only
the owner of the property was to pay taxes the
holder of the same would not return 1t to the As
SCISSOR; and at the time the owner but not the
interested party, supposing that the holder would
/ paw the taxes, makes no return TO the Assessor.
This law would do away with the possibility OF all
that, and make property taxable wherever it was.
His Ex. Mr.. Smith wished 10 call the attention Of
the House TO the fact that this law not really
necessary The present law permits Indebtedness
to be taken from the amount Of property; he spoke
particularly of personal property. The supposition
was that the owner of the property would not re-
turn It to the Assessor If 1t not in the district
and the holder would not return it. as be owed for
it; but under the present law, the property was
finally taxed to the holder Of the note for IT, The
present law well observed, and the various As
SCISSORS looked sharp to that point that the prop
erty that escaped taxation was very ttle II any at
all All debts were to be deducted from the amount
of property, except in case of money owed out OF
the country. 1t was different in regard to animals:
they should be taxed wherever they are found, and
it is so at present In California, there had been
considerable trouble with landed property, from
law just ike the proposed here. The land
was taxed wherever found; If mortgsged, the
mortgage was taxed, and so on; but now a new law
had been passed that resembled our present system
All the difference that would result from the passage
Of this Bill would be to increase the Assessors rolls
for the outer districts, but the actual amount Of
taxes would not be increased. sr
Mr.. Bishop was opposed to the passage Of the
Bill; It was a bad plan to frequently change the
system Of assessment. The present system was
pretty well understood now every one returned to
the Tax Assessor what he was actually worth,