The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1886-07-16
Afternoon session.
The House reassenbled at / 40.
ORDER OF THE DAY.

The House reassembled at l:4O.
ORDER OF THE DAY.
Mr.. Kaai moved the order of the day,
! which was agreed to.
| Third reading of an Act to regulate the
! practice of law in the District and Police
! Courts.
| On motion of Mr.. Keau, the bill passed.
Third reading of a joint resolution for
the relief of the Board of Genealogy.
His Excellency Mr.. Dare said that the
reading OF this resolution was out of order,
as the special order of the day was the con
sideration of the Tax bill.
Mr. Brown said the resolution had only
passed to engrOssment. and no time had
been set for its third reading. To take it
out of it's regular course would require
two-thirds vote.
Mr.. Kaulukou said it was unfinished
business, and that always came first.
His Excellency Mr.. Dare said it was fin
ished business, and could be reached only
by a suspension of the rules.
The President ruled that the House was
now under the order of the day, and could
only take up the resolution by suspension
of the rules.
Mr. Kaulukou then moved that the rules
be suspended and the resolution be read
third time Nv, but directly after with
drew the motion.
INTERNAL TAX BILL.
Consideration of an Act to amend certain
sections of an Act entitled an ''Act to con-
solidate and amend the law relating to in
ternal taxes" approved on the seventh
dav of August, A. d. 1882.
The House resolved itself into Committee
of the Whole, Hon E. Kekoa in the Chair.
The Secretary read the first section, as
follows
Section 1. That section IA of said Act be
and the same is hereby amended so as to
read as follows
''Section H. The term Real Estate" for
the purposes OF this Act shall be deemed
to mean and include:
''1 The possession Of claim to- owner
ship of, or right to the possession of land,
whether covered by water, or not so COW
cred
-. All quarries, all timber, and all
rights and privileges pertaining thereto.
80. All mortgages, deeds of trust, con-
tracts and bonds whereby land is pledged
as security for the payment and discharge
of a debt or other obligation.
~. Improvements, which shall include
all buildings, structures, fixtures, fences,
wharves, and all other improvements
erected upon or affixed to the land. All
! fruit trees, nut-bearing trees, ornamental
trees and vines
Mr.. Castle moved that when the com
mittee rise they recommend the House to
/ indefinitely postpone the first section. The
present tax law on the whole is a good
| one. He did not ask for anything more
| precise or comprehensive than section IA
of the present law, which clearly indicated
what real estate is. No one can escape
! fSom tax on real estate under it. This new
| law includes in this first section forest
/ trees, ornamental trees and vines. They
/ are real estate to-day, and are taxable.
Every piece of land which is cultivated and
I improved has a higher value than a bar
/ rem piece. No one has any doubt on this
subject. Mr.. Aholo, in speaking on the
/ matter of forestry the other day, stated
/ there was an increased value to land cult
waited and covered with shade trees. All
/ understand that cultivated land adds to
! its taxable value. They ought 10 pass laws
/ that read simple; at the same time they
/ should be comprehensive. He had been a
! Tax Assessor for three years, and thought
/ he was competent 10 speak in the matter.
! The new law Will add difficulties for the
| Assessors and Collectors, increase appeals
to the Tax Board, and cause litigation. If
it is the intention of the Government to
] increase taxation, let a proper bill be