The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1877-12-26
The Tax Middle.
To ae Editor efths Earaiiias oa..t,e:


something might be said on both sides.
Tax assessors are not, in their official capacity. so
cordially received, generally speaking question
able debtor would be with bag of dollars in his
hand still there are but few intelligent people w:.o
do believe that direc; axaton is fair and equ
able way of tributing towards the maintenance Of
the government, but fair only when made equitable
We hear considerable about the law passed by the
last Legislature to it, constitutionaiity, etc, and
thpt ii has caused all thi. muille aud confusion
complained of. Let laak aud just wha, !
changes were made By the las; Legislature Section
4s3 OF the Civil Code was amended to read per
cent in place Of per cent; and the all mon
les notes of hand, unsecured debts growing crops"
place of 'ail monies 10 hand aud monies loaned
N mortgage" Section 4S4 was so FAR amended rs
read full cash" before the word value" and
further added be assessed in the district where
situated irrespective of any mortgage" put it
in fewer words, the changes made by the last Legs
lature the of taxation raised onequarter OF
per cent. and to property irrespective u;
any mortgage, and the words full cash - This is
what SOME people seem to think has created so much
trouble aud expense to the people; but can assure
you the only expense required TO carry out the
change made in the law by the last Legislature was
simply to pay one-quarter Of one per cent tax
nothing more or less.
Now, what did the Legislature intend By
the amendment before referred to? for after all
the best way Of getting at law (whether it be I'M
authorized unconstitutional legislation notl is
to find out the intention of the law makers. do
not presume to know just what the ideas and views
Of the members were, but if you will permit me to
offer "guess"-they something like this The
amount of mortgage real property generally
carefully and faithfully deducted from the assessed
vAlue hut it appears there question in the
minds of members, if said mortgage faithfully
and fully appeared again among personal assets; if
it did not, the government lost thereby and if it did
not, :" it not equal taxation" Ny opinion is
that the Legislature did intend to tax mortgage
notes, they would not have made Of the words
unsecured debt. % whether it is right just do
So. will leave to those who paid tor their
opinions.
The words "full cash. were inserted doubt for
various reasons, it very generally used in other
countries and is intended convey to the public the
idea that fair valuation should be put property,
and not a nominal value US construed by some.
for taxation purposes.
Il would seem to therefore that the only ques
tiou the government called on to deal with in
this years assessment was the matter of secured
debts; stock 10 corporations is thing the
statute book, aud strange it may seem. although
have had at the head of the Finance Depart
ment in years past Of legal-not to say anything
about fnancal-abitiy who were innocent enough
to believe that people would comply with the law
and common sense. and give ia their worth. or US
much of neld and ownei in this country;
that sumo have done l feel quite sure, that all
have done may be a question.
am qaife certain but that the Attorney &c ne
raj is in doubt to the constutionality OF as
sessng corporation stocks but he has taken up the
matter and has given the government the benefit IF
his doubt but he says " Those Claiming to be 10.
| jured can seek aid from the Courts" l like this /;
but 1t calls to my mind circumstance that happened
| last year, which something like this =" The
late administration had difficulty with some Of
the holders of Hotel Bonds about the amount Of in
terest due them II was agreed therefore that the
Minister Of Finance and the holders of the bO nd 5
should agree submission of facts to the Judges
Of the Supreme Court. to be decided by them but
before the submission acted on, the present ad-
minisration came into power, and for reasons known
to themselves land Supposed by others the case was
W ithdrawn, and certain amount of money paid
to the holders Of the bonds. 1t is to be hoped
1 that of the members of the Governme nt had
any of the bonds). One member of the government
said that be did not intend trouble the Courts
with the executive affairs of the country or in othei
! words "trust us, will do what is right" Ny OBJ
ect in referring the above is to show that the gov
eminent are not so liberal as they year ago
but there is just such q thing as being too liberal al
b. 81 TT
The government, in my opinion, made yerJ
gra mistake in their instructions to assessors Thu
year. say grave because it has turned out seriou
/ to These instructions to allow offsets il
the matter of personal property only on, say, bool
accounts again st book accounts, many obeyed an,
handed in their blanks accordingly; it seems-tt
their cost-others protested. and noted on thei
blanks the Offsets the in past years. Tn
government, however, changed base, aud granted
the deduction of liabilities against all personal pro
perty. Now, what is the effect Of all this-simp lN
that those who did the government directed wen
barred from getting appeal to the Appeal Board
aud those wh) protested and noted it on thei
blanks. were granted appeal and had their assess
ments reduced.
But comes. perhaps, the most singular part o
ALL Section 494 Civil Code reads, in substance Ii
any refuses declines to furnish Il list o
property liable to taxation OF before the lst day
of September, the assessors shall proceed To ak
out list of such property to the best of their know
ledge (which shall be binding all parties" o
in other words if persons failed to give the
tn desired information in time to close the books
they were doomed" and had appeal. 1t seems
however, that this section of the Civil Code Is not q
= have it, way any longer. and understand a part
who either neglected refused give in n list .
his property according to law; not being quite salts
fed with the assessors views called in the aid of tn
Il Supreme Court, and the Court granted a Mandarin
compelling the collector to grant appeal To til
Appeal Board, aud the Board made the required re
ductions. So, in future, doubt. many will h
pleased to give the chance air his jud 2
ment before they take action if his figures sut-tha
] is to say-are low enough. all will be WE'LL Other
I wise they appeal. Now it will he seen tia
? everyone who declined to do the government rt
quired Of them came out all right but those who mad
:, their returns required, suffered thereby Som
one or both, of the members of the government al
/. to blame for this state of things.
n The government say you 20 to the Board o
. Appeal with your grievances, that is. if you hay
taken the proper preliminary steps. Yes; il seen
you can, whether you have or not. But aln
u great admirer Of Boards Of Appeal present
s;ituted. Few willing to make them lv,
u obnoxious to their neighbors and friends the raj
' of S. per day, especially when they the govern
- ment somewhat liberal with the peoples money f
the sake of popularity.
No little fault and considerable unfavnrabLa cor