The Daily bulletin. [volume] (Honolulu [Hawaii]) 1882-1895, 1886-07-16
Che 1ailp 9 ,lletin.
THE LEGISLATURE.
sixrY-sEcoND DISCONTINUED.
THURSDAY, July 18th.
AFTERNOON SESSION.

The house resumed at 40, and,
on motion of Rep. Kaai, proceeded
to the order of the day.
Third reading of an act to amend
an act of 1878, regulating the prac-
tice of law in the Police and District
Courts.
Rep. Keau moved the bill pass,
which carried.
Third reading of joint resolu-
ton to provide for the relief of the
Board of Genealogy.
Minister Dare asked if the special
order of the day was not consider
alton of the tax bill in committee of
the whole. They had just allowed
a bill to pass by special favor, and
he asked if the house was not on the
eve of going into committee.
Rep. Brown raised the point of
order that yesterday the resolution
only passed to engrossment, no time
being set for third reading, and it
could only be taken from the foot of
the order by a two-thirds vote.
Another point was that the tax bill
was the special order of the day for
to-day and must take precedence.
Rep. Kaulukou commended that the
third reading of the resolution came
up under the head of UNFINISHED
bu siness."
Minister. Dare said that was
finished business, as no time was APP
pointed for third reading.
Rep. Thurston quoted the Presi-
dents ruling of the other day, to
show that even unfinished business
had to give way to a motion for the
order of the day.
The President stated that he had
called the third reading of the reso-
luton, under the misrepresentation
that the motion for third reading
yesterday afternoon passed. AS he
found that was not the case, he
ruled that the matter could only be
taken up uuder suspension of the
rules.
Rep. Kaulukou moved the rules
be suspended.
Minister Dare quoted a rule re-
quiring bills to be read each time on
different day, except by unani-
nous consent of the house.
The President sustaining the
point, Rep. Kaulukou withdrew his
motion.
Rep. Castle moved that the re-
port of committee on the tax bill,
and all the bills on that subject, be
considered by the committee of the
whole, along with the main tax bill.
Carried.
The house went into committee of
the whole on the tax bill, Rep. Kekoa
in the chair.
On motion of Minister Dare, the
bill was ordered to be considered
section by section.
Rep. Castle moved that the first
section be indefinitely postponed.
The present tax law he regarded as
one of the best in existence. He did
not think anything more precise and
comprehensive for defining real es-
tate could be devised than section
IA of the law of 1882 proposed to
be amended by the section under re-
view. The judges of the Supreme
Court and members of tax appeal
boards would decide that under the
present law every species of real
estate was taxable. He did not see
that under the proposed amendment
land was taxable at all. 1t said that
the title to land, various kinds Of
property on land, securities on land,
and improvements on land, were
real estate; but land itself is not
declared to real estate. 1t proposes
to include trees, vines, etc., as real
estate. Well, they were real estate
to-day. Everyone knew that i'm
provements on land increased its
taxable value, and to make both the
land and improvements real estate
produced complexity. There was a
general principle in the making of
laws which they ought to observe,
particularly with regard to tax laws,
and that was that simple laws would
be much more easily understood
than complex laws. Having been
tax assessor in Honolulu for some
years he thought he was rs compe-
tent to speak on the matter as any
person engaged in assessing now.
The proposed amendment he held
would increase the complexity and
promote dissatisfaction and litiga-
ton. If the intention was to in
crease taxation-and if the Gov
eminent was to be conducted in
the future as it had been in the
past more revenue would have to
be raised-then let proper tax bill
be brought before the house and be
considered fairly and squarely.
Rep. Thurston understood the
motion of the previous speaker was
not for the purpose of killing the
bill, but if it was to pass in its pre-
sent shape they would have to
change the title and make it "an act
to confuse the tax laws" In des-
cribing real estate it said, "posses-
sion of, claim to, ownership of, OF
right to the possession of land,
whether covered by water or not sc
covered" Then in section l6, as
proposed to be amended, it said