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

the names and residences OF the persons
to whom mortgages, iucumbrances or
charges are owing.
III. OF all animals aud other pro-
perty subject to taxation which were il
the possession, custody or control of sIch
person on the said first day of July.
". OF the names of all persons subject
to taxation in the employ of such person
on the said first day of July, to which the
statement shall be added a declaration that
the same is true and accurate in all par
t~icuIars.
SECTION "a. Every agent of an insur-
aDce company shall, within the time here
tofore prescribed, deliver to the assessor Of
the district in which said company shall
carry on business a return showing the
amount received for premiums during the
year preceding on the said first day of
July.
SECTION IS. If any person shall refuse
or neglect to make and deliver TO the
Assessor within the time prescribed, a
statement containing the particulars re-
quired in Sections SO and "a, or shall de-
cline to make oath as to the accuracy of
the same, the Assessor may make such
assessment according to The best infor-
nation within his reach, and The same shall
be final, binding aud conclusive npon all
\ I1A 1AHa 9LtAAA NV ~ -
SECTION SO. Every person making ia re-
turn shall subscribe an oath TO the follow
ing effect, which shall be sworn to before the
Assessor or any other person authorized to
administer oaths without fee or reward to
such person:
l solemnly swear that the list of per-
sons in my employ, and of animals and
other property in my possession, or owned
by me, liable TO taxation which L have
given, is true to the best of my knowledge,
information and belief. So help me God.
SECTION 81. 1t shall be the duty of
each assessor, on or before the first day of
September in each year, to make and com
plete two copies of his tax list, as hereinbe-
fore prescribed.
SECTION 80. 1t shall be the duty of
each Assessor to attend on at lest six
DAYS between the first and fifteenth days of
September at some CONVENIENT place or
places in his district, between the hours of
nine o'clock in the forenoon and four
o'clock in the afternoon with his tax list,
which tax list shall, during suclA times, be
open for the inspection of all persons liable
to taxation in the district without fee or
reward.
SECTION 80. 1t shall be the duty of
each Assessor to give written or printed
public notice to be affixed in at least four
conspicuous places in his district of the
{ time and place at which his tax list shall
, be open for inspection, as provided In the
/ last preceding section.
Section 40. Any person whose name
may appear on such tax list and who shall
have made his returns to the assessor as
he~reinbefore provided, and if entitled to ex-
emptiou, shall have claimed such exemption,
l and who may deem himself aggrieved by
S any excess made by the assessor in the val
l nation of the property as returned or In the
. amount or character thereof, or whereby
the amount payable by such person is IN
creased beyond the amount which would
: be payable by him according to such return,
| or whose claim for exemption shall not
have been allowed, may appeal fron@ such
assessment on lodging with the tax assessor
9 on or before the first day of October a no.
| tice in writing stating his grounds of oh
. lection to his assessment, or to such portion
/ thereof as the objection applies to, and de-
| posting Herewith "a sum for cost OF appeal
as follows
SECTION ii. Where the exception or re-
2 duction claimed from the tax list snail
amount to two dollars or under, twenty-five
| cents for costs over two dollars and under
D FIVE dollars, fifty cents costs; over i've dol
lars and under ten dollars, one dollar
costs and so on for every additional FIVE or
| part of FIVE dollars tax, fifty cents addi-
tional cost.
SECTION AZ. 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 80. of this dis
| trict is assessed for the year as follows;
Property tax 1900. value real 49,.
:. value personal e. amount dog tax -.
poll, school and road tax -.......
That $500. disputes -...... and that
I, I have received on deposit the sum of
dollars for the costs of this appeal.
......... Tax Assessor.
........ District.
SECTION 43. The assessor shall on or be-
5 fore the first day of September in each
wear 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 As. The several Circuit Judges
of the Second, Third and Fourth Judicial
Circnits, and for the Island of Oahu, the
Police Justice of Honolulu, together with
two disinterested persons, to be appointed
by the Minister of Finance for each taxa
ton district, shall constitute a court of APP
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