The Hawaiian gazette., 1882-09-27

emptiou. shall have claimed such exemption
and who NAV deem himself aggrieved b!
any excess made by the assessor in the val
uation of the property as returned or in thu
amount OF character thereof, or whereby
the amount payable by such person is in
creased beyond the amount which woulC
be payable by him according to such return
OF whose claim for exemption shall moi
have been allowed, may appeal from suct
assessment on lodging with the tax assessor
on or before the first day of October no
tice in writing stating his grounds Of OBJ
lection to his assessment, or to such portion
thereof as the objection applies to, and de
posting Herewith sum for cost Of aPpea
as follows:
SECTION Al. Where the exception or re
ductiou claimed from the tax list shall
amount to two dollars or under, twenty-five
cents for costs; over two dollars and under
five dollars. fifty cents costs; over FIVE dol.
lars and under ten dollars, one dollar
costs and so on for every additional FIVE Oh
part Of five dollars tax, fifty cents addi-
tioual cost.
SECTION ~. On receiving the amount Of
costs the tax assessor shall grant to the
person appealing a certificate IN the form
| hereinafter appearing, to be furnished to
the assessor in blank by the Minister OF
Finance:
This is to certify that ...... of this dis
trict is assessed for the year as follows
Property tax ..... value real 900.
value personal -. amount dog tax $50.
poll, school and road tax ...
That ...... disputes ...... and that
I have received on deposit the sum of 49,
dollars for the costs Of this appeal.
......... Tax Assessor.
........ District
SECTION IS. The assessor shall on or be-
fore the first day Of September in each
year send written notices to those owners
Of real estate within their respective dis
tricts, who are non-residents Of such dis
trict and within this Kingdom, describing
the property assessed to them, and stating
the proposed valuation.
SECTION "A. 1t shall be the duty of
each tax assessor on receiving any notice
Of objection TO forward the same to the
President Of the Board Of Appeals of his
district.
OF THE COURTS OF TAX APPEAL.
SECTION Is. The several Circuit Judges
Of the Second, Third and Fourth Judicial
Circuits, and for the Island of Oahu, the
Police Justice of Honolulu, together with
two DISTINGUISHED persons, to be appointed
bv the Minister of Finance for each taxa
ton district. shall constitute a court of ap-
peal, to hear and determine all appeals and
objections duly taken under this Act in
their several circuits or in the Island Of
Oahu, provided that no assessor shall be
appointed to sit or act as a member of such
Court
SECTION 46. The said Courts shall hold
a sitting in each taxation district during the
month of October, at such times and places
as the Presidents thereof shall appoint, and
such Courts may adjourn from time to
time as may be deemed necessary.
SECTION AZ. The respective Circuit
Judges and Police Magistrate, as the case
may be shall prescribe at the meetings of
the Courts; such meetings shall not be
deemed public and the Court may exclude
from any such meeting or require to with
draw therefrOm all or any persons whOmso-
ever.
SECTION As. Every such Court shall
in respect to the summoning and examina-
ton of witnesses and the production of
papers and documents, and the punishment
for contempts and carrying on the business
Of the Courts, have all the powers and
authorities Of Circuit Judgeat Chambers.
SECTION 40. To constitute n Court it |
shall be necessary that the President and |
one other member shall be present
SECTION 80. The decision of the Court |
or Of a majority of the members thereof
shall be final and conclusive.
SECTION 81. The members Of the said |
Courts shall receive and be paid out of the
public treasury compensation for their SER
vices at rate not exceeding five dollars |
per day for each days actual attendance.
SECTION 80. 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 So. 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
all internal taxes within their respective
yubernatorial 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
.he like approval control or remove such
Collectors at their pleasure.
SECTION 55. Such tax collectors before
3ntering upon the discharge of their re-
'pectiye duties shall severally file with the
Governor, bond to the Minister of
Finance, conditioned for the faithful per-
ormauce of their duties according to law,
With two ureties, to be approved by said
Minister Of Finance, in penal sum equal
o the amount Of taxes to be collected BY
hem as shown by the tax list, a certified
'opy Of which shall be Immediately for
varded to the Minister of Finance.
SECTION sc. The respective governors
hall deliver to each tax collector, having
lied his bond as aforesaid, copy of the
ak list for his district, and said collector
hall proceed Immediately to collect the
axes in such district according to the
anne; provided, however, that it shall be
MS duty to add to said list any person or
,ersons, or property not included therein
liable to assessment and to collect the
axes with which such persons may be
hargeable.
SECTION 81. Each tax collector shall
i've public notice by advertisement in at
east two newspapers, and by posting the
anne IL at least three conspicuous places in
is district, notifying the tax payers to {
ay to him their annual taxes at such {
lace or places in the district, and at such
me or times during the months Of Novem-
er and December, not being later than the
fteenth day of December, as such notice !
hall appoint, and it shall be the duty of I
uch tax collectors to attend at the times I
nd places specified for the purpose of re- |
Giving such taxes. And each tax payer
hall pay all taxes due by him to the {
,liprtor IN or hnfore tho 6ftaapfb Ia, oF | I