Saturday press. [volume] (Honolulu, H.I.) 1880-1885, 1882-01-14
System OF Taxation.

KoHALA, December, 1881.
EprroR PREss Can nothing be done through
the use of type otherwise, with view to effect
ing II change in the workings of the tax ASSESS
ment?
The assessors compensation is a certain por-
centage the amount Assessed, and this in itself
while it may be the bek incentive to ksenness in
scentinS out taxable property, and strctness in
applying the rules, is )capable in bad hands, or
false and exaggerated ions of value, of becoming
n serious engine of oppression. Every assessor
seems at liberty to exercise his own ideas as to
value; as a rule he rses the figures of his pre-
decessor, and'thc-G IS apparently no check and no
limit to the value at which he may assess. The
privilege of appeal is farce unless the board is
composed of intelligent and honest of good
Judgment, which IL often not the case; and the
property holder Is practically at the mercy of a
single Individual Without necessity in all cases
imputing this individual with reckless and ava
rlcious-or over patriotic spirit of disregard for
the rights of his neighbor, it is sufficient to say
that some people here, have had taste of what
may be done Ill the line of eXhorbitant taxaton,-
taxation above any reasonably supposable market
value; and according to all accounts, other dis
tric;s and other islands have had the same expert
ence, you of Honolulu not excepted.
To u mans estimate Of his property, the asses
sor adds 20 to 100 per cent, or $1,000 to sO0O0
the case may be- and heed is paid to the protest
that not only would he gladly sell for less at any
time, but that if offered for sale the property in
all probability, not being more than tho lower
estimate.
Property is always assumed to rise in value
with most abounding generosity; and to cap the
climax, the most clearly deprecated and disap-
pointing property, which would by no possibility
bring its original price, is assessed at advance
on the same.
No property is admitted to have deprecated in
value. but il for sufficient reasons u man will not
sell-hls home for Instance, or q business with
which he is contunted-that fact Is made proof
that it is of untold value to him and the figure mt
which 1t may be assessed-is limited only by the
large-hearted lberality of that facto:um of the
law. native board may we'll bc no board in
probably the majority of cases for if mistake
not, his predominant IDEA and his guiding rule of
action is not, "Whnt is fair, or what is Just ?h
but what, by twisings and turnings in the law
or out OF IT. may be accomplished ?" or shortly,
might makes right.
1t Is not many years ago that native was as
sessed for more land than he possessed, and al ,
though he brought his deed in proof, he lost his
case. There was another similar land case Mt the
same time which received like treatment, but
having forgotten the parties concerned, and tho
particulars, l can only refer to it. Another man
was assessed twice and his appeal was deliberately
thrown out. This looks to me like robbery by the
Government. Subtle member of the hoard at
that tinie,-an ex Judge made this consuling re
marks; "ion Foreigners get all the money and
you may rs well pty the taxes" and 1t IL my opiu-
ion that ii put to tho test, that would be found to
be the ruling spirit ot, ~ say the least, worry
coodly proportion OF native Hawaiians. Is there
no help for the property holder 2 The attention
of the next Legislature Is respectfully called to
tho matter. B. 4.
HELD EVERY SUNDAY EVENING at the ye.iry Of
a.