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

SECTION "a. If any tax collector shall
DIE, or snail have any disease rendering it
improper for him to perform the duties of
ms ONCE, before completing the collection
OF taxes FOR bis 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-
naming ancollected at the time of his ap-
pointment.
SECTION 65. In case of the death or
the remoya 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 sc. 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
prid to them, one of which receipts shall
be immediately forwarded by the tax col
lector to the President of the Board of
Educati-p, 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 n sworn list Continuing the names,
places OF residence and amount of chool
taxes due from each person. i'll their respec-
NT-n l,.R H.
been able to collect the school tax on ac-
count of death or other cause of inability
to collect, aud of his having left with the
police or district justice for the purpose of
collections a list of tie names of persons
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
peusntion for the collection of the school
tax as is provided by law for The coileci;nn
OF other taxes.
SECTION 81. The following persons shall
be exempt from all internal taxes: His
Majesty the King; the diplomatic agents
of foreign countries and their attaches duly
hod ." w ~ DCpdi bhiOhb vi IcICiSu
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 pnblic or private
schools for more than six months of the
year all soldiers i'll actual Service and all
volunteer soldiers duly enrolled and ac-
tually doing duty and all active members
in good standing of the fire department of
Honolulu and other towns where "a fire de-
partment now exists or may hereafter be or
gained provided that the commanding off,
Ger of each such corps, and the secretary of
the fire department shall deliver under oath
to the assessor of the district a statement
showing the names of the members of
sach corps or department as entitled to
exemption on or before the second day of
July in each year and provided that no
exemption shall be allowed from personal
taxes unless the parties claiming such ex-
emptiou shall notify the assessor of the
district during the month of July of such
claims and the grounds thereof.
SECTION 68. Real property belonging
to the King or Queen, to the government,
to the Board of Education for the use of
schools, to incorporated or private schools,
to the Queens Hospital, to religious socie-
ties for church sites and burying grounds,
such church sites and burying grounds not
to exceed FIVE acres in extent, shall be ex-
empted from taxation. Personal property
belonging to the King or queen, or to the
government, to the Board Of Education
for the use of schools, 10 incorporated or
private schools, and TO the Queens Hospi-
tai is also exempt. Provided always that
the tax of three quarters of one per cent,
hereinbefore imposed upon property shall
be collected only upon property in excess
of the value of three hundred dollars. be
the same real or personal.
SECTION SO. The Minister Of Finance
shall have power and it is hereby made his
duty to prescribe all needful rnles and re-
gulations for the assessment and collection
of taxes, in cases where no such rules and
regulations are definitely made by law f;
provided however that the same shall not
be in contravention of any existing statute
or Inconsistent with the constitution.
PENALTIES.
SECTION 20. If any person liable to
taxation under this Act does any of the
following things: Knowingly and will
fully makes and delivers any false state
ment of property, or makes any false
answer In relation TO his property Tor the
purpose of evading assessment thereof, or
by any falsehood, willful neglect, fraud,
art or contrivance whatsoever used or
practiced, evades or attempts to evade
assessment of his property, every such per-
son shall on proof thereof TO the ~satisfac-
ton of any district or police justice, be
assessed ard charged treble the amount of
the tax of which such person would have
been liable, and every such person shall
also be liable to forfeit and pay "a penalty
of not less than twenty-five dollars nor
more than five hundred dollars.
SECTION II. Any person aiding or ass
listing in any manner whatsoever to com
NIT any act contrary to the preceding Sec
ton shall upon conviction before any dis
trict or police Judge, be liable to pay a
penalty of not less than twenty-five nor
more than two hundred and fifty dollars.
SECTION 70. This Act shall come into