The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1888-09-11
AN ACT


Assessors, AND THE ASSESSMENT AND COLLECTION
OF TAXES.
BE- It Enacted by the King and the Legislature Of the
Hacaiiau Kingdom:
SECTION l. For the purposes of taxation. the King
dom shall be and hereby is divided into four divisions
viz:
/ The Island of Oahu to be called the First Division.
.. The Islands of Maui Molokai Lanai and Kahoo-
lave to be called the Second Division.
s The Island of Hawaii to be called the Third
Division
4. The Islands of Kauai and Nnhau to be called the
Fourth Division
SECTION . The Minister of Finance. with the ap-
proval of the Cabinet shall before the first day of
April lSS9 appoint an assessor and collector of taxes,
hereinafter called the Assessor for each taxation di
division Of the Kingdom
SECTION 5 Any such assessor may be removed by
the said Minister, with the consent of the Cabinet,
whenever in his opinion such officer shall be incom-
petent or corrupt or shall have failed properly per-
form the duties of his Office and successor to such
office may thereupon be appointed in the pro
vided in Section of this Act Provided. that in
Of any such removal the said Minister SHALL within two
weeks thereafter give such person statement in writ
ing Of the reasons and specific facts relied for such
removal
SECTION / Each such assessor shall. within and for
the division for which he is appointed do and perform
all of the duties heretofore directed to be performed by
and shall be subject TO all the obligations and penalties
heretofore imposed upon the several tax and
collectors for the taxation districts situate therein,
except as otherwise provided by this Act.
Section 5 Each Assessor shall be responsible for the
correct and full assessment OF the taxes within his
division and for the collecting and accounting for the
same and payment thereof the Treasury and for the
official acts OF his deputies.
SECTION 6. Each Assessor shall appoint, and at his
pleasure remove as many deputies as in his opinion
with the concurrence Of the Minister of Finance may
be eoure6 to properly peform the duties of assessing
and collecting the taxes. Each deputy shall, within
and for the district districts for which he may be
appointed, have all the power and authority Of the
assessor except the right TO appoint deputies; subject
however in all respects TO the supervision and control
Of the assessor who appointed him
SECTION . Each Assessor shall before entering upon
the duties OF his Office. execute and deliver TO the
Minister Of Finance bond with sufficient SuretieS in
the sum Of not less than twenty thousand $4,000
dollars conditioned for the faithful execution OF the
duties Of his office Such suretieS shall be resident
within this Kingdom. and shall own unencumbered
estate Of the assessed valued OF not less than twenty
LlOUSaD0 tS-DutUl II SLdll Dc Tie
Minister Of Finance to ascertain the suficency Of such
Surees and from time TO time TO assure himself thereof
and be shall require suretes at any time when the
Suretes On such bonds shall his opinion become IN
sufficient.
SECTION 5 Each Assessor shall exact from each of
his deputies bond with sufficient suretes in the sum
Of not less than two thousand $4,000 dollars for the
faithful performance Of his duties Such sureties shall
be resident within this Kingdom and shall own unen-
cumbere3 real estate Of the assessed value Of not less
than two thousand $4,000 dollars It shall be the duty
Of the Assessor 70 ascertain the sucency Of such sure
ties and from time to time 10 assure himself thereof
and he shall require suve1ies any time when the
suretes On such bonds shall in his opinion. become
sufficient
SECTION g. It shall be the duty Of each Assessor to
gather and abulate under appropriate heads IN proper
books al information necessary proper for the
tanning values property their respective divisions
Such information and all maps and records obtained
Z n IL L.