The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1885-07-15
nnties of Tax Assessors.

HoSoIuJU, July Sd, 1855
Esr,,Tor GAZETTE The time for the assessment
of taxes has come, and the assessors notice to
ssal rersous liable TO taxation is out and the as
sessor has distributed the blanks upon which the
tar payers are TO make their returns In ms notce
he very properly calls the attention OF the tax
payers TO the Importance Of making their returns
uroupptlv and correctly for their own interest as
well as that of the Government As laws are IN
stituted to promote the ends OF lustlSeh oetHeeh
persons, and between governments and their sub
iects or citizens 1t follows, that II either party
suers because the other has not fulhlled It's duty
The law has failed of its object. Our tax law
taxes uroperty wherever il Is found TO the person
in possession. II divides property into real and
personal and defines "rear' TO mean and include
All lands and town lots with the buildings struet
ures and other things erected on or ahlxed TO the
same. and it defines personal property to mean
and include all household furniture and effects,
goods chattels wares and merchandise. All ships
And vessels whether at home or abroad, all moneys
in hand, leasehold and chattel interests IN LANDS
and real estate, growing crops pubic SUCCESS anu
bonds, and all domesticated birds and animals
not hereinbefore specifically ta1ed." 1t Is to be
observed that debts due 10 the taxpayer whether
on account, or secured by note or mortgage are
not included in or taxed as personal properly,
The debtor in possession is taxed upon all that he
has and the account note or mortgage is not prop
erty bat only the evidence OF contingent claim
upou property IN the debtors hands and upon
which he has been already assessed, to assess the
property would be double taxation to the debtor
IN possession and to the creditor upon his note OF
mortgage which was only the evidence OF MS
claim upon certain property which would cease
erty would be transferred from the debtor to the
creditor 10 nay it The debtor is not allowed TO
deduct what be owes nor the creditor required TO
report for taxation what may be owing 70 MN
The mortCagor or mortgage are required to pay
the taxes upon property mortgaged according TO
their respective interests therein the morgagor
payinn the whole in the first instance and retain
inc of principal or in the amount paid for the
mortcacee Tine law is as follows. Sec. "a. "The
mortCaCOr of any property, shall IN respect TO
such property, be liable TO taxation, only on the
difference between the whole value of the prop.
erty. Provided always that the mortgagor, shall
append to the statement Of the property belonging
to him and required by this act statement of the
date of the mortgage and the amount thereof and
the names and addresses OF the mortgages. Sec.
25 ''ln respect of the amount of money due on
such mortgage, he shall pay the tax thereon which
payment shall be deemed to be payment made
by the mOrtgagor to the mortgage on account OF
interest or Of principal and interest as the case
may be, and all money 50 paid by a mortgagor
shall be allowed for in the accounts between the
mortgagor and the mOrtgagee.n
II is the business of the tax officer TO understand
and guard the rights of the government, and also
to understand and not trespass upon the rights
of the subject or citizen. The rights of both par
ties are clearly defined they involve certain duties
Of the parties the one TO the other by the perorm-
ances of which only justice can be done to the
respective parties. In the case of the mortgagor
and the mortSagee. Where the former mas duiy
reported the mortgage upon the property accord
ing to law to the assessor whose business 1t Is TO
know and execute the law should not make the mis-
take of assessing il for taxation even If the mort
gagee through Ignorance or any other cause
should make the mistake OF returning IT. As by
the former law, before the enactment Of the pres
ent code, mortgages were deducted from the value
of the property by the mortgagor, and the taxes
assessed directly TO the mortgage 1t Is not slngu-
lar that both the assessor and the assessed should
make this mistake, but where it Is made and not
corrected nficts the injustice of double taxation
upon the property however blameless the parties
may have been, and claim that the officer, whose
constant occupation is to apply the law Is respon
sible for the error as he has the return in writing
and should have corrected the returns of the mort
gagee. As the money Is paid into the treasury
the assessor reaps no personal benefit but the tai
payer suffers through his neglect. II Is not suth
cient for him to say that all are bound to know
the law. He Is bound to know the law, which u
IS his duty to execute, and not allow TO be returned
| for taxation what the law does not tax. case II
/ point occurred the last year within my knowledge
where all the required particulars of mortgage
upon property, stated TO the assessor IN writ
ing and the whole duly assessed according to law
When the mortgagor applied the taxes paid to-
wards the payment of interest according TO law ht
was told that the assessor had assessed the taIei
/ upon the amount of the mortgage to the mortga
/ gee who had already paid them. On application
il was found that the error could not be rectIieC
without process of court, and the result was doubt
/ ful as no appeal was made to the Tax Board and
1 il was too late 10 make one when the error wai
discovered, so there was no redress. The tai
payer suffered through the fault neglect of tn,
| officer of the law, and be, though intending ne
wrong, was responsible write this letter to botl
| assessors and nssessed upon their guard agains
the repetition of such errors. Their occurrenc'
does injustice and e1cites unhappy feelings in thC
\ breasts of the injured.
The law if properly executed does full justice t
! both parties. 1t impartially taxes all property
once, and once only, and if it is impartially ant
wisely executed, as trust it may be, can leave nc
cause of complaint. Yours truly.
| ~" .H-. s. N CAsrIE