The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1886-07-27


same is hereby amended so as to read as follows:
Section Il. The term real estate for the pur-
pose of this Act shall be deemed TO mean and in
clude:
Il. The possession Of claim to, ownership Of or
right to the possession of land, whether covered
by water, or not covered; provided that claim
to land shall only be assessed whenever such claim
Is made to land upon which no taxes are assessed
10 any person IN possession.
y. All quarries, all timber, and all rights and
privileges pertaining thereto.
% All mortgages, deeds of trust, contracts and
bonds whereby land is pledged as security for the
tion.
Il Improvements, which shall;incude all build
Ings structures, fixtures, fences, wharves, and all
otner improvements erected upon or affixed to the
The Attorney General moved to strike out sub
division g.
Representative Dole moved as substitute for
the section: 1.-The term real property for the pur
poses of this Act shall be deemed to mean and
include all land, with all improvements affixed to
thereto, and all things growing thereon"
Representative Hayselden thought that the
amendment would change everything. 1t says sail
things growing" which includes growing crops.
Ihls was new departure, crops were now assessed
as personal property.
Representative Brown had thought over the BILL
and was still of the opinion that the definition
OF real estate as in the existing law could not be
improved. If he voted for this new law he did
not want to go back to his constituents and ask
them TO again elect him.f he did, he would most
probably get cleft" Laughter.l If there were
Intelligent Assessors, the property would be pro-
perly assessed, and one third more of taxesa year
would be realized.
AZ 12:O8 the committee rose and took recess
until 1:30 o'clock.
AFTERNOON.
The committee met again at I35 D. M, and con-
slderatlon of the Tax Bill was resumed.
Representative Aholo moved the following as
substitute for the 1st section, viz:
Section l. That section IL of said Act be and
the same is hereby amended so as to read as
follows:
Section IA. The term real property for the
purposes of this Act shall be deemed to mean and
include all lands and town lots, with the build
ings, structures, fences, wharves, improvements
and other things erected on or affixed to the
same"
Representative Castle thought the amendment
OF hep. Aholo was getting back toward the sim
plicity of the law of 1882, and he approved of it
although yet not as satisfactory as the existing
law.
Representative Dole said it was important
TO get good description of real estate, be-
cause the description of personal property de-
pended on that. If they got proper definition
OF real estate 1t was enough to say that all else
was personal property. He was satisfied with the
present law as it stood.
Hon. @. 4. Bishop said it seemed to him that the
old law covered the whole ground, and there had
been no mistakes made under it. An intelligent
assessor would look at piece of property in the
thing on it, improvements, houses, woods, etc.
After taking into account all its advantages and
capabilities he would say what the land was worth
The definition in the law as it stood was so com
plee that there was no real necessity for this at
tempt to change 1t and to spend all this time upon
IT, In getting at the property In this country for
taxation purposes great many persons were en-
ployed. He thought board of equalization
would be good. 1t worked we'll in other countries
What they wanted was something that would
cover the whole ground which assessors and the
people would understand. Even the amendment
of Rep. Aholo was not so necessary, and he |
thought the law as it stood was sufficient.
Representative Lililikalani said the existing law
was framed 10y former Attorney General, Pres |
tom now an Associate Justice of the Supreme |
Court, and 1t had worked we'll. He had heard it |
discussed IN various ways and had heard the many
amendments offered. When they sifted it all down |
they were getting back to the law of 1882.
After little further discussion all the amend |
ments offered were Withdrawn and Rep. Aholo's !
substitute put and carried.
The next section of the bill was now read, as
follows:
Section .. That section 16 of said Act be and |
the same Is hereby amended so as to read as fol- |
lows:
"Sec;ion 16. Theterm personal property for the |
purpose of this Act shall be deemed to mean and |
include all household furniture and effects, lew
elry, watches, goods chattels Credits dues, wares
and merchandise, machinery, all ships and vessels
whether at home Abroad all moneys in hand,
leasehold and chattel interest in lands and real
eStdte, IraHCulSeSi patents, contracts, growing
crops, public stocks and bonds, and all domesti-
Gated birds and animals not hereinbefore specific
ally taxed"
The Attorney General amended by adding "and
all mortgages, deeds of trust, notes and bonds"
Representative Dole moved as a substitute
"Sectlon 3 That section 16 of the said Act is
hereby amended to read as follows:
Section 16. The term personal property for the
purpose of this Act shall be deemed to mean and
include all property not covered by the description
of the term real property set forth in section
IA; all certificates of deposit issued by the Hawai-
ian Government, and all ships and vessels, whether
at home or abroad"
Representative Hayseiden considered that two
items, ought to be added viz: notes and bonds.
Rep Brown had agreed with that the other day.
but lenders of money did not think So So Gov
srnment lost great deal of money by dropping
hat reservation from the present law Discounters
1f notes and holders of notes. got profit out of them
Just as much as owners of real estatate. man
citing piece of land to Chnaman for S125 a
leighbor who got as much money a mortgage
vas taxed nothing. Both those kinds of property
ought to be taxed.
Ike Attorney stated that his reasons for sup
porting the bill were, his belief in Rep. Haysel-
lens sincerity in introducing it, and because the
Opposition had made no argument against 1t and
we're only trying to bring 1t INTO ridicule. The
Minister then related how he did things i'll Cali
ornia E" to escape taxation, and which had come
lnder his own observation
Representative Dole said, in answer to the
Attorney General, that all he (the A. G.) had
,iven as reason for upholding the bill was, that
iep. Hayseden was honest. Therefore the
rown adviser was not arguing on the merits of
he bill but to help his friend The speaker did
lot know how matters regarding taxation were
arried on in California, but he could assure the
Attorney General that i'll the country, people did
lot conceal their property by fraud, They should
lot look to California for laws, especially after
Vhat
hey had heard from the Attorney General to-day.
There was farther discussion, pro and con, with
egard to the merits of the bill generally, aud of
axation in particular, lasting without intermis-
ion, the section, until 4:50 when the sub
titute offered by Rep. Dole and the amendment j
# the Attorney General were put to vote and botn
declared lost.
Representative Kaulukou now moved that the l