The Daily bulletin. [volume] (Honolulu [Hawaii]) 1882-1895, 1886-06-28
Rep. Yaulukou said the bill had

Nep. nauilkOu sdlU luc pill 'ioN
not yet been read at all, but if the
report of the committee were adopt
ed that would pass it to second
reading. They might suspend the
rules and have it read a first time
by its title.
Rep. Dole stated that the minor
ity report was ready.
The Attorney General moved that
Rep. Dole have leave TO present the
report.
Rep. Castle said there was an
important committee meeting at 2
O'Clock on the Chinese tax bill, and
it was near that hour.
The rules were then suspended,
and the bill was read first time 10y
its title.
Rep. Hayselden moved the rules
be suspended, so that the minority
report could be presented.
Rep. Kaulukou moved the sus-
pension of the rules, so thai the bill
could be read second time by its
title.
Rep. Aholo was not in favor of
having the bill read second time
now better wait until Monday.
Rep. Dole began to read the
minority report, but was called TO
order by Rep. Kaulukou because
the document was written in pencil.
Minister Neumann stating that
pencil writing was legal, and Rep.
Dole promising to have the report
submitted in ink, the point was
abandoned, and the report read as
follows:--
To the Hon. j. S. Walker, Presi-
dent of the Legislative Assembly
In obedience TO the instruct ons of
the Assembly to the effect that we
should present minority report
upon bill entitled "An Act to
amend sectious 1G, IL, 20, 2l, 22,
25, 20, 81, 40, As and 6S of an Act
entitled an Act to consolidate and
amend the law relating TO internal
taxes, approved on the 9TH day Of
August, A. ID. 1882" we hereby
report as follows The said Act was
considered at meeting of your
Committee on Taxation and found
so Objectionable in its description of
personal property in section /,
amending section lG of the said Act
of 1882, that the committee were
unable to recommend the passage of
such section, and made no further
progress in the consideration Of the
said bill. After the said meeting
certain members of the committee
prepared bill as Il substitute Of the
aforesaid bill, and such substitute
bill was considered by your COM
mittee at meclidg held on the
day of June, at which time the COM
mittee disagreed as to the description
of real estate in section | thereof,
amending section IA of the said Act
of 1882, and no further progress
has been made by your committee
in the consideration of the said bill,
although another meeting was called
for that purpose, which meeting was
not attended by majority of the
committee.
Both of the bills referred to are
characterized by an important prin-
ciple, which we consider us objec-
tionable. The statute of 1882, which
these bills would amend, adopted
the principle of taxing real and per-
sonal property to the person in
possession, regardless of any debts
or mortgages affecting the same !;
which principle is advantageous,
both from its simplicity and its effec-
tiveness, as it gives full opportunity
to Assessors and Tax Collectors to
reach all property and leaves the
owners thereof and their creditors
the work of adjusting accounts
arising from payment of taxes.
The bills now before the House
propose To repeal this principle and
return to the troublesome and con-
fusing methods of the tax statutes
previous to the year 1882; and pro-
vide that property shall be taxed
only for its value over and above
debts secured thereon, which in.
creases the work of the Assessor
and compels him 10 90 into the
question of membranes on pro-
perty. They also provide that ;
taxpayer shall return his unsecured
credits, but that he must pay take,
on the full value of his property
even when he owes unsecured debts
which If carried out, would caus
double taxation. We also object t,
the description of real estate il
section of the substitute bill, an,
are of opinion that claim to rea
estate is not necessarily taXabl
interest, and should not be inselte
in the law as such. In the sam
section it is provided that "ngl
to possession of land" is taxable a
real estate; such description ma
be Objectionable as defining Ia,
} able value for want of deiinitenes.
There are other objections I
these bills, which we are unable
refer to for want of time.
, s. b. DOLE, Chairman.
| CHAs. II. BIsHoP.
Rep. Keau moved that the majorit
report be adODted.