The Hawaiian gazette., 1882-09-27

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 sub
iect to a 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 over 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 Februry 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 60. 1t shall be the duty of the
respective Governors to hold the tax col
lector responsible for the full amount of
taxes specified in their several tax lists,
unless they shall file with the said Cover
| 1,e4n 4ha
places Of residence, so far as can be ascer-
tanned, aad amount of taxes due from each
person in their several districts, from whom
after using due diligence they were unable
to collect the taxes, in which case the said
Governors are hereby authorized to deduct
| the amount of said taxes as sworn to from
the amount of the Assessors tax list, and
to hold the Collector responsible only for
the balance.
SECTION GO. Each tax collector who
shall have faithfully discharged the duties
of his office, and shall have paid on or
before the last day of December to the
governor of the island in which his district
is situated, the amount of taxes by him
collected, except the school tax, and each
tax assessor who shall have faithfully dis
charged the duties of his Office, shall re-
spectively receive compensation not ex-
ceeding FIVE per cent. which shall be regu-
lated by the Minister of Finance on the
amount of taxes collected and paid over,
and shall receive the Governors draft on
the Minister of Finance for the amount of
such compensation.
SECTION g.. If any tax collector shall
die, or shall have any disease rendering it
improper for him to perform the duties Of
his office, before completing the collection
Of taxes for his district, the governor with
approval of the Minister of Finance, may
appoint some person to complete the collec-
ton, who shall receive such reasonable
compensation as such Minister of Finance
may determine; and such person shall
have the same powers and duties, and may
be under the same liability as other tax
collectors provided however that such
liability shall only extend to the taxes re-
manning uncollected at the time of his APP
pointment.
SECTION 65. In case of the death or
the removal from office of any tax collec-
tor, it shall be the duty of his executors or
administrators, and of all other persons
into whose hands his tax list, or any of |
his taxes may come, forthwith to deliver
the same to the hands of the governor of |
his island.
SECTION &c. 1t shall be the duty of |
the tax collectors to pay over to the school |
treasures of their respective districts the
amount of the school taxes collected by |
them, and to take from the school treas
urers duplicate receipts for the amount
paid to them, one of which receipts shall
be Immediately forwarded by the tax COL
lector to the President of the Board of
Education, and the collectors shall be re-
sponsible for the full amount of school
taxes specified in their several tax lists,
unless they shall file with the school treas
urer sworn list containing the names,
places of residence and amount of school
taxes due from each person in their respec-
tive districts from whom they have not
been able to collect the school tax on ac-
count of death or other cause of inability
to collect, and of his having left with the
police or district Justice for the purpose of
who have not paid their tax, in which case
the school treasurer is hereby authorized
to deduct the amount of taxes in the
list so sworn to, and the collector shall
be responsible only for the balance. The
tax collector shall be entitled to receive
from the school treasurer the same COM
pensution for the collection of the school
tax as is provided by law for the collection
Of other taxes.
SECTION 67. The following persons shall
be exempt from all internal taxes His
Majesty the King; the diplomatic agents
Of foreign countries and their attaches duly
made known to the Department of Foreign
Affairs. The following persons shall be
exempt from personal taxes All clergy
men of any christian denomination regu-
larly engaged in their vocation all teach
ers of youth employed in public or private
schools for more than SIX months of the
year; all soldiers in actual service and all
volunteer soldiers duly enrolled and ac-
.ually doing duty and all active members
n good standing of the fire department of
Honolulu and other towns where fire de-
oartment now exists or may hereafter be or
gained; provided that the commanding Off {
,er of each such corps, and the secretary of
he fire department shall deliver under oath !
% the assessor of the district statement :
showing the names of the members of
such corps or department as entitled to {
exemption on or before the second day of Z
July in each year; and provided that no s
shall be allowed from personal
axes unless the parties claiming such ex.
9mption shall notify the assessor of the !
district during the month of July of such /
,laims and the grounds thereof. t
SECTION 65. Real property belonging 7
o the King or Queen, to the government, .
o the Board of Education for the use of : :
chools, to Incorporated or private schools, j
o the Queens Hospital, to religious socie- c
les for church sites and burYing grounds, 1
uch church sites and bnrying grounds not i
o exceed FIVE acres in extent, shall be ex- n
mpted from taxation. Personal property v
to the King or Queen, or to the r
government, to the Board of Education q
or the use of schools, to incorporated or 7
rivate schools, and to the Queens Hospi- 4
al is also exempt. Provided always that
be tax of three quarters of one per cent, o
ereinbefore imposed upon property shall
e collected only upon property in excess u
f the value of three hundred dollars, be :,
I