The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1856-1888, 1874-09-19
THE PACIFIC
Commercial AOOertlsfr.
SATURDAY, SEPTEMBER 70.
SESSION LAWS--IS74.

AN ACT TO amend the law in relation to the Assess
ment and Collection Of Taxes.
Be il enacted by the King. sc.
SEC. /. That Section 400, Of the Civil Code shall
be. and is hereby amended to read as follows
SIC. 40. The Minister Of Finance, with the ap-
prevail Of the King, shall appoint annually on or be-
fore the FIRST day Of July, an Assessor for each taxa
ton district Of the Kingdom, whose duty 1t shall be,
under the direction Of said Minister. 10 make on or
before the first day CT September. q faithful assess
ment Of all the taxes imposed by law within their
respective districts, and to furnish On accurate list Of
the same, according to blank forms furnished By said
Minister, which shall exhibit the names Of sl persons
assessed, and the different items Of taxation charged
against them. In case Of nou-residents, the list shall
state the residence Of tax payers, If their residence
Is known, otherwise such residence must be described
as unknown
SEC. 2. That Section 49, Of the Civil Code shall
be. and is hereby amended to read as follows
SEC. 492. II shall be the duty Of the Assessor Of
each district to call at the usual place of residence or
business Of every tax psyer within such district, for
the purpose Of ascertainiDg the amount of taxes each
is liable to pay or to give public notice, by writing
or printed advertisement, TO the inhabitants Of the
different settlements or convenient points thereof, to
meet him. at q specified time and place within such
settlements or points for that object and if any
person, when so called upon, or notified shall decline
or refuse to give a list Of the persons residing with
him liable 10 taxation, or Of his or their animals,
liable to specific taxes, or of any property belonging
TO him or them subjecg 10 assessment, or shall decline
to make oath to the accuracy Of the list Of persons,
animals, and other property he is required TO fur
nish, the said assessor may make such according to
the best information within his reach, and the same
shall be binding upon all persons interested.
SSEC. 8. That Section 493 Of the Civil Code shall
be, and is hereby amended. to read as follows
SEC. 493. Such assessor may in his discretion ad-
minister the following oath to any person who shall
give him a list of persons, animals, or property Of
any description liable to taxation, as prescribed by a
You do solemnly swear that the list of persons
residing with you, and Of animals and other property
in your possession, or owned by you, liable to taxa
ton which you have given is true so help you God.
Any person refusing to take the oath aforesaid
shall be fined not exceeding fifty dollars or impri-
soned not exceeding thirty days, in the discretion Of
the Court, on conviction Of such refusal before any
police or district justice.
SEC. 4. That Section 494 of the Civil Code shall
be, and is hereby amended to read as follows
SEC. 494. Whenever such assessor requires a list
as aforesaid, and no person shall be found to furnish
the same, the assessor shall leave q notice at the
residence or place of business of the taxpayer when
he resides IN the district, or post up a written or
printed advertisement at some public place in the
vicinity, requiring such taxpayer 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 a list according to the best of his knowledge,
which shall be binding on all parties.
SEC. 8. That Section 495 of the Civil Code shall
be, and is hereby amended to read as follows:
SEC. 495. 1t shall be the duty of the assessor Of
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 islands,
Two copies Of their tax list as hereinbefore prescribed,
one of which shall be Immediately forwarded by the
governor to the Minister of Finance.
SEC. 6. That Section IA of an act to amend the
law in relation to the assessment and collection Of
taxes approved June 80, 1860, shall be, and is hereby
amended, to read as follows:
SEC. ii. The Police Magistrate, or District JUS
tice where there is no Police Justice, and two disin-
terested persons to be appointed by the Minister of
Finance shall constitute n board Of appeal for each
taxation district of this Kingdom from the decision
of the Assessor Of taxes; provided always. that where
the Police Magistrate or District Justice shall have
been appointed Assessor CT his district the Minister
of Finance shall appoint a substitute to act in his
place on the said board Of appeal.
SEC. 7. That Section 2 Of the act entitled an act
to amend an act entitled an act to amend the law in
relation to the assessment and collection of taxes APP
proved July 90, 1872, shall be, and is hereby
amended to read as follows:
SEC. 2. The members of the board appointed by
the Minister of Finance, shall receive out Of the pub
lie treasury, compensation for their services while on
the board, at q rate not exceeding FIVE dollars per day
for each days actual attendance, and where q sub
siitute for the Police or District Justice is appointed
as provided in Section IA, as aforesaid, the said sub
stitute shall be paid by the said Magistrate or JUS
tice, at the same rate as the said appointees of the
Minister of Finance.
SEC. 8. The Assessor of each taxation district
shall on or before the first day of September in each
year, give written notices to those owners of real es-
tate within their respective districts who are nom
residents of such district and within this Kingdom,
describing the property assessed TO them, and stating
the proposed valuation for such property.
SEC. Q. That Section 500 of the Civil Code be and
the same is hereby amended to read as follows:
SEC. 500. The said collector shall call on each tax
payer at his residence, or usual place Of business, or
otherwise give notice to the tax payers, to meet him
at convenient points, or settlements of the district, in
the months Of September, October and November, TO
demand payment 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 chattels of
such person, as he may deem sufficient for the pay
ment of taxes and expenses Of collection. and sell the
same upon the order of the District Judge or Police
Magistrate, after a public notice of five days. In case
no property can be found whereon to levy, then if
such person be able-bodied, he may, by sentence ofsaid
Judge or Magistrate, be imprisoned at hard labor I'M
til he discharges the amount of his tax by labor on
the public roads, or other public works, at the rate of
cents per day.
SEC. 10. That Sections l, 2, 8, 4 and 5, of an act
to amend the law in relation to the assessment and
collection of taxes, approved on the S0th day of June,
and the act entitled Gan act to amend an act
entitled an act 70 amend the law in relation to the
and collection Of taxes approved the
29th day Of July, 1872, be and the same are hereby
repealed.
SEC. IL. This Act shall become a law from and
after the date of its approval.
Approved this sth day of August, A. d. 1874.
KALAKAUA r..
n H. 4