The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1856-1888, 1882-09-30

public treasury compensation for their SER
vices at a rate not exceeding FIVE dollars
per day for each days actual attendance.
SECTION 50. The Assessor shall alter
or amend the taxation list in conformity
with the decision of the Court, and shall
forward one copy to the Governor, and one
copy to the Minister of Finance.
SECTION 50. In the event of an appeal
or objection being sustained in whole, the
costs deposited shall be returned TO the
appellant; but if the appeal or objection
shall be sustained in part only, the Court
shall determine what if any portion of the
costs shall be paid by the appellant.
OF THE COLLECTION OF TAXES.
SECTION "a. The several Governors
under the direction of the Minister of
Finance shall superintend the collection of
"fi internal taxes within their respective
ILbernatorial districts, and shall pay over
all taxes received by them, less the cost of
collection, to the Minister of Finance.
To this end the said Governors respectively
with the approval of the Minister of Finance
shall appoint annually one tax collector in
each taxation district, and they may with
the like approval control or remove such
Collectors at their pleasure.
SECTION ~. Such tax collectors before
entering upon the discharge of their re-
spective duties shall severally file with the
Governor, a bono to the Minister Of
Finance, conditioned for fbe faithful per-
formance of their duties according to law,
with two urctic>. to be approved by said
Minister of Fi.r.uce, in a penal sum equal
to the amount of taxes to be collected by
them as shown Ivy the tax list, a certified
copy of which shall be Immediately for
warded to the Minister of Finance.
SECTION 81. The respective governors
shall deliver to each tax collector, having
filed his bond as aforesaid, a copy Of the
tax list for his district, and said collector
shall proceed Immediately to collect the
taxes In such district according to the
same; provided, however, that it shall be
his duty to add to said list any person or
persons, or property not included therein
liable to assessment and to collect the
taxes with which such persons may be
chargeable.
SECTION 50. Each tax collector shall
give public notice by advertisement in at
least two newspapers, and by posting the
same IL at least three conspicuous places i'll
his district, notifying the tax payers to
pay to him their annual taxes at such
place or places in the district, and at such
time or times during the months of Novem-
Der and D~ecembennot being later than the
fifteenth day of DSeember, as such notice
shall appoint, and it shall be the duty of
such tax collectors to attend at the times
and places specified for the purpose of re-
ceiving such taxes. And each tax payer
shall pay all taxes due by him to the
collector on or before the fifteenth day of
December, without any further notification
or demand.
SECTION So. If any tax payer shall fail
or neglect to pay his taxes to the tax col
lector on or before the 18th day of Decem-
Der, the tax collector may levy the same
by distress upon so much of the goods and
chattels of such person as he may deem
sufficient for the payment of the taxes due
and expenses of collection, and sell the
same upon the order of a District or Police
Magistrate, after a public notice of five
days. Or the collector may sue for the
amount or taxes in his own name, on be-
half of the Hawaiian Government, with ten
per cent. added thereto, in any District or
Police Court Notwithstanding the amount
claimed, and execution may issue therefor
the same as in ordinary civil suits. Pro-
vided that no property not especially ex-
empt from taxation shall be exempted from
levy and sale under such execution. And
provided also that In case of personal taxes,
if no property can be found whereon to
levy, the defendant, if able bodied, may by
sentence of said Judge or magistrate to be
imprisoned at hard labor, until he discharge
the amount of his tax and costs at the
rate of twenty-five cents per day.
SECTION SO. The Collector shall keep
all goods distrained at the expense of the
owner, until the day of sale ordered by the
District Judge or Police Magistrate, unless
a bond be given for the production Of the
same at the time required by such order.
Such sale shall be at public auction, and
any overplus remaining after paying the
taxes assessed and the costs of collection,
as allowed by said Judge or magistrate,
shall be returned to the owner Of the
property, with an account of said sale, and
the costs and charges thereof, if demanded.
SECTION 60. Any collector when re-
sisted or impeded in the exercise of his
Office, may require any constable or other
officer of police to aid him in the discharge
of his duties, and if any such officer shall
refuse to render such aid, he shall be SUBJ
ject to n fine not exceeding ten dollars and
to removal from Office on conviction before
any District or Police Magistrate.
SECTION 81. It shall be the duty of
each Collector on or before the last day of
December in each year, to pay over to the
Governor of the island In which his dis
trict is situated the amount of taxes by
him collected with the exception of the
school tax, which shall be paid oyer to the
school treasurers, and any Collector who
shall have failed to do so at the time last
specified shall be liable to forfeit ten per
cent. of the amount of compensation for
his services as Collector, which forfeiture
shall be at the discretion of the Minister of
Finance; and it shall be the duty of the
Minister of Finance to prosecute on or be-
fore the first day of February the bond of
any Collector who shall have failed to pay
over to the Governor aforesaid the amount
of taxes prescribed in the preceding section.
SECTION 90. 1t shall be the duty of the
respective Governors to hold the tax COL
lector responsible for the full amount of