The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1889-07-02

properly ASAANthS " NAN sunny ~
sons and objects Is also exempt"
The present statute has changed
the word "relating," 10 belong
ing" in the latter provision in re-
gard 10 personal property, This
free use Of the word belonging in
terchangeably with its synonyms
..relating" and pertaining" points
irreSistably to the conclusion that
the legislature used it in the sense
expressed by its synonyms, "relSt-
ing" and pertaining"
The context supports this view,
even more forcibly, upon still an
other ground. All Of the statutes
upon exemption. from and after
the year 1852, provide that per
>onal property " belonging = 70 the
Queen Is exempt from taxes. The
only queens known in the history
Of this country have been the wives
Of reigning Kings, and the position
Of Queen was in such manner filled
and existing upon the occasions
when this provision was passed and
revised. Such Z queen, being
married woman was, by the statute
existing n the time the eNempung
statute was enacted and ever since
until the wear 1855, rendered in
capable Of ol-Digg personal prop
erty; II may be truly said that she
WAS rs Incapable rs 4 "privare
school" Of owning such property.
The legislature must have known
OF this, having previously passed
the statute affecting the status OF
married women and yet they en-
acted the provision that personal
property i" belonging" both 10 the
Queen and 70 private schools should
be exempt from taxes: and they
kept this exemption on the statute
books until the year 1855, reiterat-
ing il during that period by the tax
law passed in 1886. This may be
reasonably argued to be = Legislative
construction. OF 8 construction from
usage. Of the sense in which the
word 81. belonging has been used
in these statutes. II Is an estab-
lished principle Of Interpretation.
that long continued acceptatiOn Of 4
certain meaning Of 8 doubtful word
OF phrase in statutes and the conduct
Of affairs agreeably 10 such mean
ing i evidence Of the intent Of the
lawmakers
The Crown lands are exempted
from taxation presumably under the
provision Of law exempung prop
erty belonging 10 the King" but
the legal title to the Crown lands i
in the Crown Commissioners, who
are trustees created by law for this
purpose, and who alone have the
power 10 lease the same. and in
case Of sale Of such lands IS may be
authorized by the legislature. alone
execute the necessary oOnveyanceS.
The King has only life interest in
the revenues Of these lands and no
right Of possession 10 the same
therefore il the principle laid down
by the majority decision in this
case Is applied 10 the Crown lands.
they would be liable 10 taxation IS
they do not 5a,0gg TO the King and
are not otherwise exempted. The
same principle would render liable
10 taxation al Of the property placed
by His Majesty in the hands Of
trustees for the payment Of the Aki
claim and other debts, during the
continuance Of the trust. IS the
legal title OF such property i not in
His Majesty but in his trustees. 1t
may be further argued - evidence
Of the meaning with which the leg
iSI2tura used this word, that when
this law was first passed, snd for
long time afterwards al "inoorpo-
rated school" religious society"
=. house Of education, Literary OF
benevolent Institution" was the
exception, while the existence Of
such enterprises in an uninc0Fpo-
rated status was common.
In the case Of Saith rs. EgeL<-
mann. shove referred 10, 1t does
not sppsar that the Roman Catholic
Church in the Hawaiian Island.
was 81 that time 3 corporation.
The fsct that such q question WIS
not raised in that case l. strong
negative testimony that the con-
>-ructiOn OF the word 80 belonging
in itS more general sense. Wa the
usage 81 the time, II i ~tiII more
10 the point that the Court in that
caSe close their opinion with the
following sentence, which. in IL
IzSt fou- words. offer further testi-
m0ny 70 the general sense in which
the word 4" belonging" waS then
understood But in our view it
i clear that whatever property can
b legally exempted must Be sci
apsrt aud become part aud panel Of
the Object itself, OF dedicated for lis
promotion. These words, !" dedi-
Gated for is promotion" express 2
reasonable and intelligent eonstruc-
ton Of the law AID If now adopted
would be found inconsistent with
the decision sppealsd from.
Its understood thst the exemp-