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

shall be under and subject to the like penalty liability for
any neglect refusal default any other person. anu S
be authorized to from any person in whose oel
he compelled pay any the amount so pad Oy h
retain of money which shall come to MN III
his representative character much from time TO time a
shall be sufficient pay such and shall be fndemneu
for all payments which he shall make in fuherance OF S
Act"
SECTION g. That % of the said Act be and the
is hereby amended a o read as follows
Section %. The interest of every person in any pro-
pery shall be separately assessed Except herenbefor
provided in respect shareholders members of COM
panes) and every person shall be liable to taxation in
respect of the full cash value of his interest in such pro
perty.'
T. Section 81 of the said Act be and the
is hereby amended so o read as follows
Section The of any person tenant lessee
occuper of any real estate that exempt from taxation
shall be assessed such person who shall be liable to taxa
ton respect of the value of such interest
SECTION 8. That Section % said Act be and the
same is hereby amended as to read follows
Section o. The full cash value of the interest of any
person in real personal property shall be estimated at
which such interest might reasonably be expected to
bring at a sale by public auction for cash"
SECTION 9. That Section 90 of said Act be and the
is hereby amended read follows:
''Secon 90 The Minister of Finance, with the approval
of the King in Cabinet Council shall appoint annually
before the first day of july for each taxation
district of the Kingdom, whose duty it shall be in accordance
with the provisions of this Act make before the
imposed by law within their respective districts and to
furnish list of the according to blank forms
furnished by the said Minister of Finance which shall
exhibit the of all persons assessed and the different
items of taxation charged against them. In of
residents the list shall state their residence if KNOWN other
wise such residence must be described unknown.
That Section 30 of said Act be and the
is hereby amended to read as follows:
Secton go Each his appointment to office,
and entering upon duties shall execute de-
hef then Of
less than So 00O may be fixed by said Minister
of Finance with two sufficient suretes satisfactory
said Minister of Finance and shall take and subscribe
before a Police o District Justice, other officer
authorized to administer oah oath of office which shall
Immediately forwarded said Minister of Finance The
oath shall be substantially in the following form
CT having been appointed Assessor of Taxes for the
District o. the Island Of, do solemnly swear,
affirm that will make fair of taxes i'll said
District according the best of my judgment and ability
and discharge all the duties of the said office according
law. So help God"
SECTION H. Section 81 said be and the
is hereby amended read as follows
Section 81 No assessor shall be entitled to receive any
compensation for his services unless his oath of office and
bond shall have been filed with the Minister of Finance
SECTION That Section 81 of said Act be and the
is hereby amended so to read as follows
Section ST. 1t shall be the duty of each assessor
before the fifteenth day of September in each year make
and complete copies of his list hereinbefore pre-
scribed.'
SECTION 49, That Section SO of said Act be and the
is hereby amended is read follows:
Section 38. shall be the duty of each
tend all days except Sundays between the Goth day of
September and the 1t day of October at convenient
place places in his district between the hours of o'clock
the forenoon and o'clock in the afternoon with tax
list which tax list SHALL during such times be open for the
inspection of all persons liable taxation in the district
without fee or reward"
A. That Section 80 of said be and the same
is hereby amended to read as follows
Section 49, It shall be the duty of each to give
written printed public notice be affixed least eight
places in his district of the time place at
which his list shall be open for inspection provided in
the last preceding section
SECTION 15 That Section 40 of Act be and the same
S hereby amended to read as follows
''Secton 40. Any person whose may appear on
such tax list and who shall have made his returns to the
Assessor hereinbeore provided and entitled to exemp
ion shall have claimed such exemption and who may deem
himself aggeved by any made by the Assessor the
aluaton OF the property returned in the or
character thereof or whereby the payable by such
increased beyond the which would be paya
by him according such return or whose claim for e