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

BE IT ENACTED by the King and the
Legislative Assembly Of the Hawaiian
Islands in the Legislature Of the Kingdom
assembled:
SEcrroS /. The several laws and parts
Of laws mentioned in the first schedule
hereunto annexed shall be and the same
are hereby repealed; but nothing herein
contained shall affect any things done, pro-
ceedings taken, penalties and liabilities IN
Cured, appointments, orders, returns and
regulations made, certificates granted, and
boards constituted under the said repealed
laws or any of them.
OF THE POLL TAX.
SECTION 2. An animal poll tax Of one
dollar shall be paid by every male inhabi-
tant Of this Kingdom between the ages of
seventeen and sixty years, unless the per-
son be excused from such payment by law,
or by the Assessor of the district IN which
he resides, on account of inirmity or
poverty.
or THE SCHOOL TAX.
SECTION 3. An annual tax of two dol
lars for the support Of public schools shall
be paid by every male inhabitant of this
Kingdom between the ages of twenty and
sixty years, unless the person be exempted
from such payment by law, or by the As
SCISSOR Of the district in which he resides,
on account of age, infirmity or poverty, or
unless he be n student actually in attend
ance at any of the high schools or colleges.
THE TAX UPON ANIMALS.
SECTION 4. All dogs shall be subject to
n YEARLY tax of one dollar each to be paid
by the owners thereof. Provided however,
that the tax collector shall, upon the receipt
of the amount of the tax from the owner
of the dog, deliver to the said owner n
metallic tag for each and every dog SO
paid for, which tag shall be stamped with
the number of the year for which the tax
shall nave been paid, and stamped also
with a number, which number shall be
registered opposite the owners Lame III the
tax collectors book, from one upward, for
each taxation district, and the tax collector
shall also collect from the said owner the
further sum of ten cents for each and every
tag given him as above.
SECTION 5. Every owner of a dog
shall append or cause to be appended III a
conspicuous manner to the neck of each
and every dog owned by him a tag received
from the tax collector as hereinbefore pro-
vided, or a tag stamped by the government
like that furnished to him by the tax col
Iector, and every dog found without a tag
SO appended shall be destroyed by the
police or constabulary force of the district
SECTION D. Any person who shall use a
tag not furnished in accordance with the
provisions of this Act, or who shall use the
same tag during two successive years, or
who shall counterfeit the tag delivered by
the tax collector, or who shall fraudulently
remove or cause to be removed n tag from
from the neck of any dog, shall upon the
conviction of tho same before any police or
district Justice, be lined not more than ten
dollars or be imprisoned at hard labor not
more than thirty days at the discretion OF
the Court.
SECTION z. The Minister of Finance is
hereby authorized to cause to be pre-
pared a sufficient number of tags os pro-
vided for in Sections 4 aud > of this Act.
He shall cause to be charged to the tax
collectors the number of tags issued to
them respectively, and for which they shall
be held responsible IN the returns they
make under the provisions of this Act.
SECTION 8. Every person having the
custody or possession of any animal sub
iect to taxation shall be deemed to be the
owner thereof and shall be taxed for the
same
OF THE ROAD TAN.
SECTION 9. An annual road tax of two
dollars shall be paid by every male inhabit-
ant Of this Kingdom between the ages of
seventeen and fifty, unless the person be
exempted from such payment by law or by
the Assessor of the district in which he
resides on account of infrmity or poverty.
SECTION 10. All carts and drays shall
be subject to an annual tax of two dollars
each aside from value as personal property,
to be paid by the owners thereof.
SECTION IL. Provided always that all
taxes received by virtue of Sections 9 and
20 shall be expended ia the making, main
tanning and repairing of the public roads
and highways in the several districts
wherein the same are collected and not to
be expended In any other district.
SECTION II. All carriages aud wagons
drawn by one or more horses or mules and
used for the conveyance of persons shall be
subject to an annual tax of five dollars
each, to be paid by the owners thereof.
OF THE TAX UPON PROPERTY.
SECTION Is. All real property in this
Kingdom shall be subject to an annual tax
of three-qGarters of one per cent, upon the
value of the same.
SECTION IA. The term real proper
ty" for the purposes of this Act shall be
deemed TO mean and include all lands and
town lots with the buildings, structures,
improvements and other things erected on
or affixed to the same.
SECTION Is. All personalproperty with
in this Kingdom not subject to specific
taxes shall be subject to an annual tax of
th~ree-quarters of one per cent. upon the
cash value of the same.
SECTION l6. The term personal pro-
perty' for the purposes of this Act shall
be deemed to mean and inclnde all house
hold furniture and effects, goods, chattels,
wares and merchandise, all ships aud YES
sells whether at home or abroad. all moneys
in hand, leasehold and chattel interests in
lands and real estate, growing crUPS, pub
lie stocks and bonds, and all domesticated
birds and animals not hereinbefore speci-
icalIy taxed.