The Hawaiian gazette., 1882-09-27

-AzIFl 10 iKrERNAL Ttxrs.
p EsacTED By the King and tn,
legislative Assembly Of the Hawa;;ar
isii'-'t,r = th1 Legislature Of the kingdom
assembled -'-'
csFzl0F J. The several laws and mari,
. laws mentioned IN the firstasobedplf
anrr unto annexed shall be and the same
- 1e-egy repealed; but nothing herein
80 Hlnec snail affect any things done. uro-
o1elii.ss taken, po1alties aud liabilities IN
clr1e1- appointments, orders. returns and
reellAtluus made, certificates granted. and
s1ir1is constituted under the said repealed
iNrs or aug Of them.
90 rHE P0I rA1.
enc1loN o An annual poll tax o. one
aoiiar small be Taid by every male inhabi-
IA q TINS Kingdom between the ages Of
1teUr-uud ssrtr wears. unless the per-
s9t be uzcnsed from suoE payment by law,
Or " tie Assessor Of the district IN which
ts residos. Oh account Of iufirmity or
porE-y-
~ II school IAA.
SECuus 8. An annual tax Of two dol
lar Tor the support Of public schools shall
- f1id By every male iuhphitaHt Of this
kinr6om between the ages Of twenty and
Gi1iF years unless the person he exempted
trn-l sach pay-no1t by law, OF by the As
sessur ci the districi 10 which be resides,
o. aooorut % age, infrmity or poverty, OF
miles, be BE- q student actually IN attend
sans si any Of The high schools or colleges.
mr -Lx Ur0E ANIMALS
Sucuos q Az dogs shall be subject to
rsarlv tax oi one dollar each to be paid
~ the ouucrs thereof Provided however,
tkai the tax collector shall, upon the receipt
"a tht amount 81 the tax from the owner
ol the dog deliver TO the said owner
ruutaIlic tag for each and every dog SO
pad fo-, winch tag shall be stamped with
~ uumbor Of the rear for which the tax
shall have been paid, and stamped also
with a number, which number shall be
Registered opposite the owner namo IN the
a. cllif-si0r book. from one upward, for
each ta-zti0u district, and the tax collector
shall also collect from the said owner the
Further sun OF ten cents for each aud every
ta- given him a. above
rETlK =. Every owner Of q dog
shlL append or cause TO be appended in a
uUuEncuuus manner 10 the neck Of each
and cre-y dog owned by him tag received |
lrum tht taz collector a. hcrcinbeforc pro-
Tiiud, ora tag stamped by the government
lii.c thai furnished TO him by the tax col
hector, aud every dog iound without a tag
- aTF,oudo5 shall be destroyed by the
- E0it or oousiabulary force Of the district
Srcu1y 6. Any persou who shall use a
lnr moi furnished IL accordalce with the
TroFiE0ns Of this Act. OF who shall use the |
sane tag during two successive years or |
rrho shall counterfeit the tag delivered by |
thc tax collector, or who shall fraudulently |
frmort Or cause 10 he removed a tag from |
-.1u tht neck 81 any dog, shall upon the |
csuricl5ou ii tho same before any police or /
disElci Justice. be fined not more than ten 1
dollar OF BE- imprisoned al hard labor not |
uu-u than thirty days al tho discretion Of |
The Court
Srru0y =. The Minister Of Finance is
ltu-cbv authorized 10 cause TO be pre-
.ps-ed Sufficient number Of tags as pro- /
ri5o5 fog "a sections and 3 Of this Act
Hc snail causc 10 be charged 10 the tax
o. leciurs the number Of tags issued to
tham respectively. and for which they shall
H. hCld responsible iu the returns they
maisC uudus the provisions of this Act.
sncuuE s. Every person having the
custody ur possession Of any animal sub
81 10 taxation shall be deemed To be the
owner ;horeof aud shall be taxed for the
samo
or mE ROAD Iaz.
Srcu0y y An annual road taN Of two
al Hqrf shall be paid by every male inhabit-
a,.i oNslis Kingdom between the ages Of
seventeen and. Fifty, unless the person be
rzcmptod from such payment by law or by
The Assessor OF the district in which he
reside on account Of iufrmity or poverty.
Srcuoy 10. AN carts and draws shall
b. subject 10 az annual tax of two dollars
oahh as5dc from value as personal property,
O. be PAID BY the owners thereof.
SEC1roy II. Provided always that all
iaros received by virtue Of Sections 9 and
D shah be ol,pcnded III the making, MAN.
tanning and repairing OF the public roads
and highways IN the several districts
whsrUin she same arc collected and not to
b. cxponded IN any other district.
= SrcuQy T. All carriages and wagons
dsawn by one or more horses or mules and
esod for the conveyance Of persons shall be
SUBJECT 10 an annual tax Of five dollars
saoh, q be paid BY the owners thereof
oF nm rkA Uroy rrorEEa.
SHCuoE Is. An real property 10 this
kingdom shah be subject to an annual tax
o. ihreo-gsarters OF one per cent, upon the
Ealac 81 the same
SuCu0E L. The term real proper
b" for the purposes Of this Act shall be
dnumcd 10 mean and include all lands and
ioHn lots with the buildings, structures,
Improvements aud other things erected on
Or asked to tho same.
Sncuoy u. An personal property with
in this Kingdom not subject to specific
iaxos shall be subject to an annual tax OF
tHruo-quartc-s Of one per cent, upon the
cash rai1c OF the same.
SECTION Is. The term personal pro-
rusy' for the purposes Of this Act shall
iss deemed 10 mean and include all house ,
hold furniture and effects, goods, chattels
srauos and merchandise all ships and YES
sals whether at home or abroad, all moneys ,
iu hand, ioasohold and chattol interests in
lands sad real estate, growing crops, pub
lie stocks and bonds and all domesticated /,
BIRDS and animals not horeinbefore spec. !
fcally taxed.
SucItoz II. All fire. marine and life +,
insurance companies carrying on business
IN this Kingdom shall pay for and in re- I
spsci Of erciy one hundred dollars received
Is snch companies respectively for pre-
aiulns on policies Issued by such CON-
TEuios during the year preceding the ass
ossnuut, tho sum Of one d6lar, and such :
ouzrzzy shall not be charged with any !
other taxos or duties under this Act. !
20 rEE ASSESSMENT AND COLLECTION OF a
rAXFS. I
Sucuox IS. The word company" /
when uso6 ia tins Act shall mean any cor 7
r,or7iiou incorporated under the laws of
6 ms kingdon, and foreign corporations I
lar-yinc on business in ;his Kingdom or i
any co-partno-ship consisting Of two or Z
-aoEr persons earning on business to- a
-oshts- s
Srcuos l9. The property of CON-
T1ry shall Be assessed 10 the company IN 6
der is oorporzte or firm name, and the In o
sridual stock holders or members thereof b
hall not 81 liable 10 he assessed in regpect of {