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

section II. The term real estate for the pur-
pose of this Act shall be deemed to mean and in
clude:
II. The possession of, claim to- ownership of. or
| right to the possession of land whether covered
by water, or not so co7ered; provided that claim
10 land shall only be assessed whenever such claim
| IS made to lane upon which no taxes are assessed
! to any person In possession.
.2. 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
payment and discharge of a debt or other obliga-
| tion.-
II. improvements, which shalI:include all build
Ings structures, fixtures, fences wharves, and all
other improvements erected upon affixed to the
! land.''
The Attorney General moved to strike out sub
division g.
Representative Dole moved as substitute for
the section: "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.
This 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.) If there were
perly assessed, and one third more of taxesa year
would be realized.
A. 1908 the committee rose and took recess
until 1:30 o'clock.
AFTERNOON.
The committee met again at 1875 D. m and con-
slderatlon of the Tax Bill was resumed.
Representative Aholo moved the following as
substitute for the lst section, viz:
Section /. That section IL of said Act be and
the same is hereby amended so as to read as
follows:
Section II. 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
lngs, structures, fences, wharves, improvements |
and other things erected on or affixed to the |
same"
Representative Castle thought the amendment |
of Rep. 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 a good description of real estate, be-
cause the description of personal property de- |
pended ON that. If they got a proper definition
of real estate it 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
same way as If he was going to buy it-every-
thing on 1t, 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
plete that there real necessity for this at
tempt to change it 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
was framed by former Attorney-General, Pres
tom now an Associate Justice of the Supreme
Court, and it had worked we'll. He had heard it
discussed IN various ways and had heard the many
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:
Section 16. Theterm personal property for the
purpose of this Act shall be deemed to mean and
include all household furniture and effects Jew
elry, watches, goods chattels, credits, dues
ana merchandise, machinery, all ships and vessels
whether at home or abroad, all moneys in hand,
leasehold and chattel interest in lands and real
estate, franchises, 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
Section ?. That section 16 of the said Act is
hereby amended to read as follows
Section I6 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 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 Gov {
eminent lost great deal of money by dropping
that reservation from the present law Discounters
Of notes and holders of notes. got profit out of them
Just as much as owners of real estatate. A man '
letting piece of land to Chinaman for S125 a
year was assessed eight times the rental while his
neighbor who got as much money on mortgage 8
was taxed nothing. Both those kinds of property {
ought to be taxed. a
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 a
we're only trying to bring it into ridcule The 8
Minister then related how he did things in Cali
ornla " to escape taxation, and which :" had come /
Under his own observation"
Representative Dole said, in answer to the 7
Attorney General, that all he (the A. g. had e
yiven a reason for upholding the bill was that v
Rep. Hayselden was honest Therefore the i
'rown adviser was not arguing on the merits of 4
he bill but to help his friend. The speaker did S
lot know how matters regarding taxation were t
arried on in California, but he could assure the
Attorney General that i'll the country, people did A
lot conceal their property by fraud, They should
lot look to California for laws, especially after
What a
hey had heard from the Attorney General to-day. i;
There was farther discussion, pro and con, with +
egard to the merits of the bill generally and of
axation in particular, lasting without intermis- il
Ion, the section, until 4:50 when the sub p
titute offered by Rep. Dole and the amendment Is
# the Attorney General put to vote and botn Il
declared lost.
Representative Kaulukou now moved that the II
rise report progress and ask leave to