The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1856-1888, 1878-07-06

TAXATION is one Of the burdens which are
necessary to be borne by every civilized commu-
nifty, and the efforts of lawmakers should be d.
rccted to make it as little onerous as possible.
No one interest should be favored at the expense
of another, but all should be subjected to a fair
proportion of the sums levied for the support of
the Government. This principle is fully recog-
nized in the 18th Article of the Constitution. If
any kind of property escapes the Assessor, the
amount thus going free is an addition to the
burden which other property has to bear, and to
that amount it is unfair and unjust. We will go
further, and say that the owner of such untaxed
property, whatever it's nature, who conceals it
from the knowledge of the Assessor, is guilty of
dishonesty to his neighbors and the body polite;
for in the first case, he shifts a burden upon 9TH
es which he ought himself to bear, and in the
next, he refuses to pay the State his share of the
expense incurred for the protection of his person
and property. Personal taxes are very generally
paid, for people have but little chance of eseap-
ing them, and it is not to taxes of this kind that
we allude. We refer to property that escapes its
fair proportion, and in some cases goes free alto
gether. There are, for instance, large tracts of
land-goOd land-scattered all over the Islands
that pay but a small part Of their just share-if
they do not escape all taxation. A specific tax
levied upon lands now lying idle and unproduc-
tive would, after a time, bring them into the
market, and open the way for new plantations
and industries to be started, thus increasing the
business and of the country to the
benefit of the entire community, by adding to
the taxable property and proportionately dimin-
ishins the burden which has to be borne.
The assessment and collection of taxes have
been simplifed and rendered efficient Of late years;
but there is room for improvement in these re-
spects. The introduction of a bill by the Hon.
Mr.. Castle, last week, for amending the law as it
relates to corporations and stock companies, was
intended as step in the right direction, for the
country will not passively endure a system of
double taxation such as has obtained under the
law ofl876.
Much of the efficiency of the law depends upon
the Judgment, good sense and discretion of the
Assessors, and their duties being somewhat diff
cult at times, the public will render their labors
more pleasant as we'll as %efectual, by placing no
unnecessary obstruction in the way of a faithful
performance of their duties. The list of Asses
sOTs IOr Tue present year 10 Nonoi104""i0 III
provement in it's personnel over that of any pre-
ceding year.
We all admit the necessity of taxation to pro-
vide for the exigencies of the State: and in all
well ordered communities the burden is cheer
fully borne. The aim and end of all laws exact
ing this burden or tribute from the people should
be to make it fair and equal to all classes and in
terests, and then there would be no occasion for
complaint. In all cases where any unfairness or
favoritsm is apparent or suspected, a ranking
sense ofinjustice is firmly implanted in the mind,
to the eventual discredit and inIn- IF the public
service.