The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1886-10-21

hereby required to make returns the Tax Assessor as pro
Weed tor IN Section 30 of Chapter 43 of the Session laws
1882, said notices shall describe the property assessed r. said
owners and state the proposed assessment thereof Provided
that no such notice shall be required to be given unless the
Assessor has red the valuation of said proDertv or shall
have refused TO allow any claim for exemption made by such
owners
SECTION IT. That Section 81 of said Act be and the
Is hereby amended to read as follows:
Section 81. The members of the said Courts shall re-
ceVe ana De pad out of the public treasury compensation
Tor thelr services at rate exceeding dollars per dav
Tor each day actual attendance their actual travelling
expenses"
SECTION l8 That Section SIS said and the same
Is hereby amended to read as follows
Section So Such Tax Collectors before entering upon
the discharge of their respective duties shall severay file
with the Governor bond the Minister Finance cond
toned for the faithful performance of their according
to law, with two suretes be approved by
Minister of Finance in penal equal the amount of
taxes to be collected by them shown by the ta
tilted copy of which shall be Immediately forwarded to the
Minister of Finance"
SECTION 18A That the said Act be and the
same is hereby amended o read as follows:
Section So If any tax payer shall fail neglect pay
his to the Tax Collector before the day of
December the Tax Collector may levy the by distress
much of the goods and chae of such person he
deem sufficient for the payment of the due and
expenses of collection and sell the upon order of
District Judge Police Magistrate after public notice of
tive days Or the Collector for the of taxes
in his name, behalf of the Hawaiian Government
with ten per added thereto any District Police
Court notwithstanding the claimed, and execution
may therefor the ordinary civil suits Pro
vided that property especially exempt from taxation
shall be exempted from levy and sale under such execution
And provided also that in of personal taxes if pro-
pery be found wherein to levy the tax collector shall
authority between the first day of November and the
thirtieth day of following order any constable to
person before any District Police Justice, and
defendant able bodied may by sentence of said Judge
Magistrate be imprisoned at hard labor until he discharge
fboro IF
day.
SECTION That Seion 81 of said Act be and TIE
is hereby amended as h read as follows:
Section 81 1t shall the duty of each collector,
day December each year. pay to
the Governor of the Island in which his district situated
the amount of taxes by him collected with the exception of
such may hereafter be required by law to be
paid any other Government officer department, and
any collector who shall have failed to do at the time
specified shall be liable to forfeit ten per cent OF
the amount Of compensation for his services collector
which forfeiture shall be at the discretion of the Min
lister of Finance and shall be the duty of the Minister
of Finance to prosecute before the first day OF
February the bond of any collector who shall have
failed to pay over the Governor aforesaid the amount OF
taxes prescribed the preceding sections and every such
failing to pay all moneys collected by him
on or before first day of March shall be guilty OF en-
bezzlement, and be punished accordingly
SECTION 90 That Section 68 of said Act be
hereby amended to read as follows
Section g. Real property belonging to the King
the Government to the Board OF
the use of schools incorporated private schools,
to the Queens Hospital to religious societies for church
sites and buryng grounds such church sites and bury
;r Grounds not to exceed five in extent shall be
from taxation Personal property belonging to the
Kiro or Queen or to the Government, to the Board
of Educaon for the of schools to incorporated private
schools and the Queens Hospital is also exempt Pro
dd always that the tax of per cent herenbefore i'm
nosed upon property shall be collected only upon property
axce of the value of three hundred dollars be the same
oaI or personal Provided, however, that exemption
he allowed from the property of corporations companies
of deceased persons nonresiden and the exemp
lion Of three hundred dollars under the provision OF THIS
~ obaIl he allowed but district OF the Kingdom,
aud that district shall be the in which the property
owner resides
SECTION 81 All Acts and parts of Acts conflicting with
this Act are hereby repealed
SECTION % This Act shall take effect and become Ia"
from and after the date of its approval
Approved this 18th day of October, A. D. 1886.
KALAKAUA REX.