The Hawaiian gazette., 1874-09-02

each district TO call at the usual place oil residence
or business OF every lax payer within such district
for the purpose OF ascertanng the amount Of taxes
each person is liable to pay; or to give public no
flee by written or printed advertisement TO the In
babitants OF the different settlements or convenient
poin,s thereof 10 meet him, at specified time and
psce within such settlements points for that oo-
iec, and II any person, when so called upon, or
mortified shall decline OF refuse to give list of the
nrrsous residing with him liable to taxation, or oi
his or their animals liable to specific taxes or oil
any property belonging to him or them subject TO
assessment, or shall decline make oath to the ae-
cuncy Of The list of persons, animals, and other
property be required to furnish, the SAID assessor
NAV make such according to the best infurnia-
ton within his REACH and tue same shall be binding
upon all persons interested.
SEC. 8. That Section 493 of the Civil Code shall
be. and is hereby amended, to read as follows;
SEC. 49, Such assessor may in his discretion ad-
minister the following oath TO any person who shall
give him list of persons, animals, or property oil
any description liable 10 taxation, as prescribed oy
law:
You do solemnly swear that the list of persons
residing with You, and OF animals aud other pro-
perry in your possession, or owned by you' liable
TO taxation which you have given is truei SO help
you God.
ANY verson refusing TO take the oath aforesaid
shall be fined not exceeding fifty dollars or imPrison-
ed not exceeding thirty days in the discretion q" the
Court ON conviction OF such refusal before any po-
lice or district justice.
SEC q. That Section 4e4 of the Civil Code shall
he, and is hereby amended to read as folluws;
SEC 494. Whenever such assessor requires list
us aforesaid aud person shall be found TO furnish
the same, the assessor shall leave notice at the
residence or place Of business Of tue tax payer when
he resides in The district, post up written or
printed advertisement at some public place In the
vicinity, requiring such tax payer to furnish such
list ON or before the first day of September next en-
suing and in case such list is not furnished on or
before such date the assessor shall proceed To make
out list according to the best of his knowledge,
which shall be binding all parties.
SEC. S. That Section 495 OF the Civil C"de shall
be, and is hereby amended to read as follows:
SEC 495 Il shall be the duty of the assessor oil
each taxation district of this kingdom, on or before
the first DAY of September in each year, to compute
and deliver to the governor of their respective IS
lands, two copies of their lax list hrrrinbcfore
prescribed one of which shall he Immediately for
waIded by the governor t" the Minister of Finance.
SEC g. That Section II of act 10 amend the
law in relation To the assessment aud collection Z"
taxes approved June So 1880 shall be- aud Is hereby
amended, TO read as follows:
SEC. IA. The police magistrate, or district Justice
where there is no police justice, aud two disin'er
ested persons to be appointed by the Minister oil +.
nance shall constitute board of appeal for eacl
taxation district of this kingdom from the decision
of the assessor of taxes; provided always, tina
where the police magistrate district justice shal
have been appointed assessor of his district ih
Minister of Finance shall appoint substitute Il
act In his place the said board of appeal
SEC z. That Section of the act entitled an &C
to nnerd an act entitled an act to amend the law il
relation 10 the assessment aud collection Of lake
approved July 29h, 1872, shall be, sud is hereb
amended Ia read as follows:
SEC 3 The members of the board appointed b
the Minister of Finance, shall receive Out of lii
public treasury, compensation iur their service
while ON the board, at rate not exceeding i've d."
lars per day for each days actual attendance, AZ
where a substitute Tor the police nr district Jusic
is appointed as provided in Section H. us aiort sale
the said substitute shall be paid 10y the said mng
trate or justice, at tue same rate as tue said al
pointees ul The Minister Of Finance.
SEC g. The assessor nf each taxation disiri'
shall ON or befule the irsi day of September in eac
year, give written notices 10 those owners Of re-
estate within their respective districts who are MOI
residents of such district aud within this Kingdom
describing tile property assessed 10 them, and STA
ing the proposed valuation for such property.
SEC g. That Section SOB of the Civil Cude be al
the same is hereby amended 10 read as follows:
SEC 5O3 The said collector shall call on eat
tax payer his residence, usual place OF bushes
or otherwise give notice to the tax payers, TO me
him at convenient points, or settlements oil The d.
trici in the months of September, October and n
+ vember, to demand payment of tie taxes assess'
e as Aforesaid; aud if any person shall neglect or T
/ fuse to pay his taxes, when called upon or moi
e fled until the last day of November, the lax collie
S tor may levy the same BY distress upon so much
d the goods and chaitcls of such person, as he mi
o deem sufficient for the payment of taxes and expe
l. SEES of collection and sell the same upon The ord
of tue district judge or police magistrate, aiieI
d public notice of five days. In no property c.
d be found wherenn to levy, then II such person
'f able bodied may by sentence of said Judge or ma
l. istrate, lie imprisoned at bard labor until he d
charges the amount oi his by labor on the pub
d no DIS or other public works. at the rate of tweul
five cents per day.
SEC TO- That Seciuns l, ., 8, 4 and 5, Of an Q
to amend the law in relation TO the assessment q
collection of lakes, approved ON the SOlh day
June, 1860 aud the acI entitled An net To anne
J" an act entitled an net 10 amend the law in relAti
to the assessment aud collection of taxes, approx
the 2sth day of July 1872, be and the same are he
by repealed.
,e SEC H. This act shall become law from
: after the date OF its approval.
n. Approved this 9Th day Of August, A. D. 1874
n, KALAKAUA R
Mark Twain az nn Agricultural
he Editor.
he