The Hawaiian gazette., 1882-09-27

hereby authorized to recover from any per
son in whose behalf be is compelled to pa
any tax, the amount so paid by him, or t.
retain out Of any money which shall CONT
to him in his representative character 81
much from time to time as shall be sufficient
to pay such tax, and Is hereby indemnifei
for all payments which he shall make il
furtherance Of this Act.
SECTION %. The mortgagor Of any
property shall in respect Of such property
be liable to taxation only on the difference
between the whole value Of the property
mortgaged and the amount Of the money
due on the mortgage Of the property.
| Provided always that the mortgagor shall
append TO the statement Of the property
belonging to him and required by tins Act.
a statement Of the date Of the mortgage
| and of the amount thereof, and the names
and addresses Of retrospective mortgages.
SECTION "a. In respect Of the amount
Of the money due on such mortgage he
shall pay the tax thereon, which payment
shall be deemed to be a payment made by
mortgagor to the mortgage Oh account Of
interest, or Of principal and interest as the
case may be, and all money so paid by a
mortgagor shall be allowed for in the ac-
counts between the mortgagor and the
mortgage.
SECTION g. The interest Of every per-
son in any property shall be separately
assessed Except as hereinbefore provided
in respect to shareholders in or members
of companies and every such person shall
be liable to taxation in respect Of the value
Of his interest in such property. Provided
that in respect Of real estate held in any
tenancy exceeding a yearly tenancy, the in
terest Of the owner Of such real estate shall
be estimated at a sum equal to eight years
rent received from such real estate.
SECTION 90. Notwithstanding the sale
or the transfer or conveyance Of any real
estate, such property shall continue to be
liable for the payment Of any tax owing in
respect thereof; SO long as such tax shall
remain unpaid.
Section p. The interest Of any per-
son, as tenant, lessee, or occupier Of any
real estate that is exempt from taxation,
shall be assessed to such person, who shall
be liable to taxation in respect Of such
value.
SECTION %. Except asprovided by Sec
ton ., the interest Of any person in real
or personal property shall be estimated at
a sum which such interest might reason
ably be expected to bring at q sale by pub
lie auction for cash.
SECTION %. The Minister Of Finance,
with the approval Of the King, shall APP
point annuallyS on or before the first day
Of July, an assessor for each taxation dis
trict Of the Kingdom, whose duty It shall
be, under the direction Of said Minister to
make on or before the first day Of Septem-
Der, a faithful assessment Of all taxes i'm
posed by law within their respective dis
tricts, and to furnish an accurate list Of the
same according to blank forms TO be furn-
ished BY the said Minister, which shall ex-
hibit the names Of all persons assessed
against them. In case Of non-resideuts
the list shall state their residence, if known
otherwise such residence must be described |
as unknown.
SECTION so. Each assessor, on his APP |
pointmont to office, shall take aud subscribe |
before a Police or District Justice, or other |
officer authorized to administer oaths, an |
oath of Office, a certified copy Of which shall |
be Immediately forwarded by such officer
TO the Minister of Finance. The oath shall |
be substantially in the following form:
], ......... having been appointed as
SCISSOR Of taxes for the district Of ..-.....
on the Island of .-.... do solemuly .
swear or affirm, that ! will make far as
Of taxes in said district according /
to the best Of my judgment and ability, .
and discharge all the duties Of the said
Office according to law. So help IRE God.
SECTION 81. No assessor shall be entitled /
to receive any compensation for his services
until a certified copy of his oath as aforo-
said shall be received by the Minister Of
Finance.
SECTION 81. 1t shall be the duty of the
assessor Of each district to give public no.
tice by written or printed advertisement 10
the residents of his district, fixing time
aud place during the month of July, at
which such residents shall render to such
assessor a statement Of all property, real or
personal, belonging to them or of which
they had possession or control, on the first
day Of July, then preceding, and Of all ami
mails subject to taxation in their possession
on that day, and ofall persons in their en-
ploy on that day.
SECTION SO. Every person owning any
real or personal, whether entitled
10 exemption or not, shall within the time
prescribed in such notice as aforesaid, pre-
pare and deliver to the assessor or at the
place mentioned by him in such notice,
in writing signed by the person
making the same.
i. OF the description, situation and value
If the real and personal property belonging
o such person, including moneys deposited
With any bank or banking company or other
PERSONS of every kind and from every
source, or Of which such person had the
custody or control on the first
lay of July then Immediately preceding,
II. OF all mortgages, membranes and
,harges secured thereon respectively, with
he names and residences Of the persons
o whom mortgages, membranes or
harges are owing.
III. OF all animals and other pro-
,erty subject to taxation which were in
he possession, custody or control Of sach
'erson on the said first day Of July.
~, OF the names Of all persons subject
o taxation in the employ Of such person
n the said first day of July, to which the
tatement shall be added declaration that
be same is true and accurate in all par
iculars.
SECTION 81. Every agent Of an insur-
nee company shall, within the time here
ofore prescribed, deliver to the assessor of {
be district in which said company shall
AIRY on business a return showing the !
mount received for premiums during the ]
ear preceding on the said first day of s
uly.
Srcuox 50. If any person shall refuse I
r neglect to make and deliver to the !
assessor within the time prescribed, {
tatement containing the particulars re-
uired in Sections So and "a, or shall de- f
line to make oath as to the accuracy of 5
be same, the Assessor may make such S
ssessment according to the best infor- a
iation within his reach, and the same shall c
e final, binding and conclusive upon all S
arties, and shall not be subject TO appeal C
SECTION Sc. Every person making a re- ]
arm shall subscribe an oath to the follow O
IL effect, which shall be sworn TO before the
.ssessor or any other person authorized to
minister oaths without fee or reward TO /,