The Hawaiian gazette., 1883-03-21
pire.t Of the New "a Law.

vesrs of sge unless excused by law, or by the As
sessor on account Of infirmity or poverty.
OF THE SCHOOL TAX
Sec. g Two Dollars a year shall be paid for the
support of public schools b5 every male lILaoltanl
between the ages of twenty and sixty years, unless
exempted by law OF by the Assessor on account OF
;1frnrity or poverty or unless he is a student at
high school or college
TAX UPoS ANIMALS.
Sec. 4. Dogs are taxed One Dollar year; also
10 cents for a registered tag.
Sec 5. Every dog shall wear such tag on penalty
of being killed by the police.
Sec 6. Anyone using tag furnished otherwise
than in accordance with this act, or who shall use
the same tag for two years, counterfeit, or fraud
ulently remove a tag from the neck of any dog, is
liable TO a fine of not more than SO, or imprison
ment at hard labor not more than thirty days
Sec. Z. Minister of Finance to issue tags to tax
collectors, charging them with and holding them
responsible for the same.
Sec. 8. Every person having the custody of ami
mails is deemed the owner for purposes of taxa
tion.
OF THE ROAD TAX.
Sec. 9 Two Dollars year shall be paid by every
male inhabitant between the ages of seventeen and
sixty, unless excused by law or the Assessor on ac
count of infrmity or poverty.
Sec. 10. Carts and drays TO be taxed S2 each
not clear whether this tax is in addition TO the tax
on their value as personal property or nOt-bu see
Sec. Is.
Sec. IL. All taxes received under Sections and
10 to be expended in the districts where collected
Sec. u. Carriages and wagons for the convey
ance of persons pay tax of s..
TAX UPoN PROPERTY.
Sec. Is. All real property pays tax Of three
fOurths of one per cent upon its value.
Sec. H. Real property" includes lands with the
buildings structures, improvements and other
| things erected on or affixed thereto.
Sec. 10 All personal property not subject TO spe
cifc taxes is taxed three-fourths of one per cent.
Sec 16. Personal property includes all house
hold furniture and effects. goods, chattels, wares
| and merchandise, ships and vessels at home or
abroad, moneys in hand, leasehold and chattel in
terests in lands growing crops public stocks and
bonds and domesticated birds and animals not
specifically taxed.
Sec. IL Insurance companies pay 81 on every
800 year premium on policies.
ASSESSMENT AND COLLECTION OF TAxIs.
Sec IS. Company means any domestic or for
eign corporation, or any co-partnership of two or
more persons carrying on business in this Kingdom
Sec. 10. The property of company shall be as
sessed under its corporate or firm name, and the
/ individual shareholders or members shall not be
assessed in respect of their individual shares or
interests
Sec 90 Returns of property of corporation
shall be made by the president treasurer secretary
or manager; and of firm, by some member thereof.
Sec. p. Agents of persons absent from the
Kingdom, and every trustee, treasurer, executor,
administrator OF guardian shall be assessed sepa-
ratey, in his name as representative, in respect of
each property or trust he represents and separately
| from his own assessment. and shall be liable for
\ the payment of the tax thereon.
Sec. %. Every agent, trustee treasurer, executor
administrator and guardian is ansWerable for the
proper assessment and payment of taxes on the
property he represents. and is subject to penalty
| for failure to do so. He may recover the amount
| paid by him from the person for whom he has paid
it. or retain the amount from moneys in his hands.
Sec. q. mortgagor is liable to taxation only ON
the difference between the whole value of the prop
| erty and the amount Que on the mortgage. But ne
must state in his return the date and amount of
| the mortgage and the names and address OF the
mortgages.
Sec. a. The mortgagor shall pay the tax on the
\ amount due on the mortgage which payment snail
| be deemed to be made to the mortgage on account
of the debt, and shall be allowed by the mortgage
in his accounts with the mortgagor.
| Sec. 25. Every person, except members of COM
panies. shall be separately assessed and taxed for
his interest in property.
Tho interest of the owner of real estate held in
any tenancy, exceeding yearly tenancy, shall be
considered as equal TO eight years rent received
therefrom.
Sec &c Real estate shall be liable Tor the pay
ment of taxes owing in respect thereof, notwith-
standing the sale or conveyance thereof.
Sec p. The interest of any tenant, lessee or oc-
cupier of real estate exempt from taxation, shall
be assessed to the person liable therefor.
Sec 2S Except as provided in Sec. p, the taxa
BILE value Of property shall be estimated at the sum
| it would reasonably bring at auction.
| Sec. -. Minister of Finance with the approval
of the King appoints annually on or before the
1st day of July, assessor for each taxation dis
trict Such assessors shall on or before the 1st of
September, assess all taxes payable within their
respective districts, and furnish to the Minister
list of names of persons assessed and the items of
| taxation charged. The list must state the resi-
dences of non-residents, if known.
Sec 30. Each assessor shall take an oath of Office
| of prescribed form, certified copy Of which
must be forwarded to the Minister of Finance.
Sec. 81. No assessor shall receive any compensa-
ton until receipt of such certified copy by the
Minister of Finance.
Sec. 32 Each assessor shall advertise time and
place during the month of July, at which the resi-
dents of his district shall render statement of all
property belonging to or in their control on the lst
day of July then preceding. and of all persons IN
| their employ ON that day.
| Sec 49, Every person owning property, whether
| exempt from taxation not, SHALL within such
time, deliver TO the assessor at such place a state
ment in writing, signed by him.
| l-Of the description, situation and value of all
property belonging to such person. including
money deposited, or of which such person had the
custody or control on tho lst of July preceding
2-Of all mortgages, membranes and charges
| thereon, with the names and residences of such
mortgages, &c.
taxation in their custody on said 1st of July.
EOf the names of persons subject to taxation
in their employ ON said LIST of July.
Accompanied with a declaration that the same IS
| true and correct
Sec 81 Agents of Insurance Companies shall
deliver within the prescribed time, statement of
the amount received rs premiums during the year
preceding said 1st of July.
Sec 81. If any person fail TO make return as
provided in Secs. 33 and "a, shall decline TO
make oath TO the accuracy of the same, the as
SCISSOR msy make such assessment, which shall be
final and binding and not subject to appeal.
Sec. sc. Every return shall be sworn to before
the assessor or any authorized officer, for which
charge shall be made.
Sec. 81. Each assessor shall, on or beOfre Sept.
LIST, make two copies of his tax list
Sec. IS. Each assessor shall attend at least siN
DAYS between the lst and 10Th of Sept at some con
yenient place in his district between the hours of
and 4, with his tax list which shall be open for
inspection of all persons liable to taxation in the
district.
Sec. 50. The assessor shall post in at least four
places in his district, notice of the time and place
nj which his tax list shall be open for inspection.
Sec 30. Any person who shall have made return
as above provided. may appeal from such assess
ment on filing with the assessor on or before Oct.
1st, notice in writing, stating the ground of OBJ
lection to the assessment and depOsitlng for cost
of appeal, the sum mentioned i'll the next Section.
Sec. IL. Where the exemption or reduction
claimed shall be 50 or under, 25 cents for costs;
over 80 and under $5, 30 cents costs; over 50 and
under S10 81 costs; for every additional 50 orpar
thereof 30 cents additional costs.
Sec. ~. On receiving costs, the assessor shall
grant the person appealing certificate of appeal.
Sec. i3. The assessor shall, on or before Sept.
lst send written notice TO owners of real estate in
the district, who non-residents of the district
and within this Kingdom, describing the property,
and stating the proposed valuation.
Sec. "A. Upon receiving any objection, the as
SCISSOR shall forward the same to the President Of
the Board of Appeals of his district.
OF THE COURTS OF TAX APPEAL.
Sec H. The Circuit Judges; and for Oahu, the
Police Justice of Honolulu, together with two dis
interested persons be appointed by the Minister
of Finance, for each taxation district constitute
court of tax appeal No assessor shall be a amember
Of such court.
Sec 46 Such court shall sit in each taxation dis
trict during October at time and place appointed
by the president thereof, with power of adjourn
ment.
Sec IL The Circuit Judge or Police Magistrate
presides at the meetings of said court. Such meet
ings are not public; and all or any persons may be
excluded therefrom.
Sec. 49, Such courts have certain specified pow
ers of a Circuit Judge at Chambers.
Sec. 49, The president and one member of the
court constitute quorum.
Sec. 80 The decision of a majority of the court
shall be final.
Sec. 81 Members of the court shall be paid not
more than So per day for each days actual at
tendance.
Sec. 80. The assessor shall forward to the Gov
ernor and the Minister of Finance each copy of
the tax list, as amended by the decisions of such
court.
Sec. - If an appeal is sustained in whole, costs
shall be returned to the appellant; if sustained in
part, return of costs is discretionary with the
court.
OF THE COLLECTION OF TAXES.
The Governors, under the direction of the Min
lister of Finance, superintend the collection of
taxes, and pay the same less the cost of collection
to the Minister of Finance, and with the approval
of the Minister of Finance annually appoint and