The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1889-09-24

entering their vessel at the HllC
Custom House, and obtaining a per.
nit as required by law, they could
not have exercised any authority
over it. The sugar was on vessel
not in their charge or under their
control or in their possession. There
is no claim made that the sugar be-
longed to the plaintiffs.
II.
Personal property if belonging to
one, but beyond his control and out
of his possession and custody, is
not, "within this Kingdom on the
first day of july" in the meaning
of the law, if Gas in this case) it is
here for only small fraction of a
day, and that temporary presence
results merely from stress or other
condition of weather. If the same
property passed through the hands
and ownership of different owners
on the first day of July, it would be
taxable once, and once only. In
this case, the sugar was not in the
Kingdom at all during any of the
business portion of the day, which
is proper reason for applying the
rule which takes no notice of frac-
lions of a day.
The property to be taxable should
be in the Kingdom not only until
about daylight, but on the whole
day of July 1st.
The goods were IN tr0nSitu, and
only for few hours. In Carrier
Us. Gordon, 81 Ohio st. COS. Pro-
perty (ship-timber) purchased by a
nonresident and remaining in the
State but to be removed upon the
opening of navigation, was held
liable to taxation. But the Court
say, "If it Qhe property is at the
time the tax attaches IN tdnsitu,
either through the State, or from q
point IN the State to a point outside
the State, it is not to be regarded as
property in the State, within the
meaning of the Statute, but as pro-
perty belonging to the place of its
destination"
ActuS Del 1emi1ei ,facH i1ljurian1
nOcet. BrOOnl'S Leg. MdGin1S $50.
That light wind or failure of wind
is ActuS Del, see Colt Us. 1cMechen,
6 Johns. r. 100.
If witness has set out to leave
the jurisdiction by sea but the ship
has been beaten back, he is still
considered absent, Ward as. Wells.
1 Taunt 461, cited in note to Sec
ton 572.
Greenlf. Ev.
BY THE COURT THE division
between the 30th of June and the
1st of July was at twelve o'clock
midnight. The Both of June did
not extend beyond that hour and
the next hour belonged to the next
day. The statute no where init
mates that the time Of liability of
tax shall be at some business hour
on the morning of July 1st, and
that the exemptions Of June extend
to some hour of July LIST. So that
sugar in the port of Hilo after the
hour of midnight of June 30th was
within this Kingdom on the first of
July. Upon the facts stated the
sugar may not have been in fact in
the possession custody or control"
of the plaintiffs. Practically it was
in the hands of the captain, to
whom it had been delivered for
transportation abroad from the mid
night until three hours later when
the vessel weighed anchor. But
the liability for taxes is not limited
to goods in possession. By Sec. 30
of the tax law at page 1913 c. l..
return must be made of all property
belonging to" or of which they
had possession, or control" On the
first day of July. BY Sec. 80, every
person owning any property"
must make return of it, describing
the character and situation etc. Of
the property "belonging to such
person" or "of which such person
had the possession, custody or con-
troll on the first day of July" BY
Sec. SO, the oath Of the person max
ing his return is to the truth of the
schedule of "property in my pos
session or owned by me-" 1t is
clear enough from these citations
that property within the Kingdom
is to be taxed and that holding by
another person than the owner, will
not exempt it. The government
need not enquire and ascertain
ownership. The property of an
absent owner does not escape taxa
ton because it is in the possession
of another person. But in the case
of the cargo of ship which had |
just been put On board, and where
the owner was well enough known
it was unnecessary to look to the
captain for the taxes. The protest,
and the agreed statement very care
fully abstain from any declaration