The Hawaiian gazette., 1877-07-25

Our new steamer has been named Likelfke,
in honor of Mrs. Cleghorn. The Alta and
other San Francisco papers print the name
Lsdky-L -Leaky, partly in derision and partly to
furnish the right pronunciation to the un-
initiated, for if pronounced in English, as
stranger would naturally do, it makes an
awkward rendering of what in Hawaiian
does not seem as much So. Still, people
think that the Government has made mis-
take in taking the name of any person for this
new boat, and that Leah (the Hawaiian name
of Diamond Head), or Hdlcaii, or even Ritauea
hou would have been preferable. The new
boat will leave San Francisco between the
25th and 2sth instant, and be due here be-
tween the 9th and 10th of August.
THE new tax law contains, among its other
crudities and peculiarities, one feature which
is entirely novel in this country, and that is
the taxing of growing crops. Heretofore as
SCISSORS have sometimes included growing
crops with personal property, sometimes with
real property, but more frequently no assess
ment has been made. There is room for
difference of opinion on this matter, but we
notice that in California, where similar law
has been recently enacted, great opposition
las been raised The following is what the
S. F. Bulletin has to say on the subject:
almost every Grange in the State has passed
resolutions denunciaory OF the taxation of growing
crops. In no one Instance has argument appea r
cd justlying taxation of this character. Negerthe-
less Assessors generally throughout The State have
considered themselves obliged 10 obey the injunc-
iion of the State Board of Equalization, and have
placed growing crops on the assessment rolls. But
there has been no unity of action in the matter In
some counties crops have been assessed high as
50 So 10 the In Others, the assessment has
been placed at mere nominal figure, while in some
Jew the order of the State Board has been disregard
ed The system has been in no sense uniform as
required by the State Constitution and the statutes
regulating taxation.
The farmers OF San Joaquin obtained the opinion
of a. L. Dudley, prominent lawyer of th.t coun.
iy, on the subject. Mr.. Dudley replied in effect
That growing crops virtually part of the realty
and belong TO the soil upon which they grow
ing. He suggests whether under such circum-
stances making a separate assessment of crops is
not double taxation, and therefore Illegal.
There is considerable difference Of opinion wheth-
er under any circumstances the law as il now
stands permits the taxation Of growing crops. The
principle is admitted TO be inherently vicious. 1t
may be regarded certain that the law as il now
stands VIII be amended during the next session oi
the Legislature. All doubt will then be removed.
In the meaLtime the lax levy for each county has
10 be made. County authorities have, therefore,
either to disregard the order of the State Board
commit an Injustice by taxing a person for proper
ty not in his possession"
From our standpoint of view Mr. Dudley is
quite correct. Who ever heard of assessing
an orchard or forest separate from the land
to which they are attached The absurdity
of the thing is palpable. Growing crops -
is very general term, and will undoubtedly
be made, by our astute assessors, to include
all green fruit on trees, vines and plants, and
we should feel no surprise if some of those
who have gained smattering of English
should levy taxes on the "crops' of the spring
chickens, on the ground that they were
80 errouiup -