The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1881-11-16

the NhArNCNliS or f0a0nE TOO loW an c>os
mate. and 50 of virtually cheating his EN-.
ployorS, Between the twe. he has q some
what hard course 70 steer, but such q
course can and ought 10 be Steeged, Our
preScnt tax aSSeSScr hiss, according 10
statements and Representations which have
been mSde to us. fallen into the Scylla
which we have indicated above He has
raised the value " buildings in some cases
to 3 very high figure indeed; one set u
buildings which used 10 bS valued az 81,
0O0, Is now set down at StS,0O0 another
which wSs put down az $4,000 Is run mp
70 SsSl0A'; the valucS of private houses
have also IN several cases been raised ont
Of all pl0porti0n 70 their marketable
wurth-theSe Of course viii all come bG-
fore the Appeal Bouod. and we feel pretty
certain that IN many cases the valuation
Of the aSSeSSOr VIII not be sustained. Ii
Is, however, very yexatiouS matter 70
have to appeal; il entails loSS of time, and
after all an assessor Is appointed to give a
fair Sn6 not = fictitious value 10 property,
and II he does his work well and fairly,
explaining 10 people what his views with
reSarI to the value Of their property are,
hearing their side of the ease, very few
appeals would have 10 be noted II does
nc. speak well ful, tax SSSeSSor to have
many appeals against his Judgment, IS
are likely 70 DO Isade IN the present IN
stance. On the other hand We find that
the tax aSSeSSor has himself been some
what Sinned against; he ought To have, Is
we suggested above. seen the taNpSyerS
and explained 10 them; but We must NJ
member that only very h-nited time was
at his disposal in which to get in the ne
turns snG make the assessment: for tins,
those who kept the place vacant 50 long
Ure To blame. and not the assessor. Again
IN receiving his returns he has found in-
stances whers the returns werc decidedly
too low, where there was an evident dispO-
SitiOn to d2 the government; finding such
things IN quarters where il was 70 be least
expected, naturally rouSed spirit oi dis
trust. and on this ground we can under
stand how 1t Is that IN some cases such
high values have been put on. We do not
sSy the assessor has been right, far frum
il. but we can appreciate the frame Of
mind he Sot intos 1t has been diamond cut
diamond. The assessor has at all events,
been impartial in his raising OF values,
for the plots of land around the outskirts
owned by natives have been raised Is well
Is the residences and business houses Of
the whites
One move which has been made Is really
4 good one; within the last few years 4
large quantity Of waste land has been
taken into cultivation by the Chinese, and
crops Of considerable value have been. and
are being raised. The assessor has for the
frst time come down on these growing
crops and taxed them; this appears to Us
to be Just move: for were the increased
value Of the land. caused by the China
mans industry, put upon the lessor. the
rents would be swallowed up in taxes and
the Cinnamon get OF scot free.
On Investigating this matter of assess
-CC-.ts 8e Ind that there ought TO be Il very
thorough reform; there are many places
which have for years not pGid their proper
value, and it Is unjust upon those
tax payers. who are paying up IN full. TO
have such unequal taxation. The matter
wants fully going into, but 1t should not
be the work of one man. it should be the
work of committee OF board; we have
been surprised at the inequalities which
have been allowed TO so on. for years un-
system of paying the assessor by Z per
csntage of the amount assessed: the as
sesSor should be paid fixed salary: Is
long Is he is paid by q percentage, he viii
always be open To the charge of consult
Ing his own interests whCneyer he raises
the value Of property-we detract from the
Of the man, We put him in a
false position For the district Of Homo
lulu. st al events, the tax assessor should
be paid 4 salary and instead of being en-
plOyed only for two or three months he
should be employed year in and year out;
there Is plenty Of work for him to do; in
the country districts it may be possible
to maintain the present system. but IN the
city it ought TO come to an end This Is
q subject Of very great Importance, one
which touches the interests OF every citizen
and which should receive attention IN the
Legislature as soon as it meets.