The Hawaiian gazette., 1890-12-16

orN-cx oy rar coCEr 2Y Kicker
ToN. 2.
Tie Question rSiSei by the papers
IN this matter : the amount q stamp
duty REQUIRED upon cert2in Lessee
rrris nv RanSsmiu +. Dillingham; 70
N.R. Castle. dzted 10th dsy Of De
cenber. 1882. Of certsIn premises II
the District Of Ew2. Island a oshu,
". +. Castle claiming inst the
smouni q stamp duty required upon
such Jesse i only I'VE oollsrs, which
stamp hss been placed on the said
lssSa- the lease setting forth that IN
NJ esse shall the rent be less than
I've thousand dollars Per snnun,
which : the only fixed rent named
therein where's. the Minister Of
Finance claims tina: the amount 70 De
psi5. s. by S1i5 lessee required. ! tour
Ta~ Gen. Upo- the sugar produced
ur-- the IS-6S 6a-i>e6. and he bellev-
irrtss- tae SuoUUs q such rent viii
ny ssl- below twenty-five thousand
dollars pe- snnuU. fixes the stamp
61ty 81 twenty dollars
~ Ezz ooCE--
Sc. Is II the Stamp Duties sc; Il
1916 reads. 80 livery Instrument COZ
tsirirc distinct mscte-s. or made to-
uc-e than one consideration, shall
H. S-s--r,a7 m =sel --S.tsv OF cor
side-sCon-
on examination q the lease II
ousStoc. re md tla, i contains
three distinct MASTERS
FsrS,-A Fixed rent q I'VE thou
szo5 dollars Per E-Cul-
Second II agreement t1st n
lieu Of rent fc- the Ge@ise6 premises
the laSS1- slSu D. pAi6 Oce twenty
nth q 81 proceeds q 81 sugars O.
other produce Esl>s6 Of Ssl1 lands
after 6ed1c,irE ce-tsiD specified
expenses Snd cLSrSes. but tO- TIE
wears ISal sr3 1921 the aDo1nt q
S50ll sScL yeSr shall be pai0 IS
rsrtsl IN Ulsce II such FER csntsSe-
And. further. thS1 ! n any yesr the
s2ourt C: ps- oect2ge should Dot
zno-rc 70 S5.ool then the sun Of
S5Oo0 shSl be psid s. rsnt without
reESri 70 ps- osniSge-
Third An exec1tOEy agreement
to- the ssle q 81 the wood TOW
Sr5EsnE upon the land q NSi-
nxrxlo 10 the lessee tor 5000 p2i6
il pSid-Cp sock q the sugar plsnts-
non u b. established toC the cCltlys-
ric- q tie denis premises
A. - tie 6rS. matter there : 10
dispute. zrd tie i've dollar dQt!
sts-p : SSxed - he Jesse, The
stStuce uaculrss oEe Gol.sE stamp 10y
every SI010 10y trSc5lon thereof
rent Per z1Dum; n this Csc the
6xe5 rsot beng S5.o9o PEI snnum.
tie stamp duty : i've GOllsCs-
A. y the second Dzttar. Il tEy and
X TIE stamp duty OF sueh 81 Sguee-
De1t for rent would only l. working
II tie 6zrS ard guess Eo-k-tbscs
: nochi-E ce-tSlc. 81 Would ESve ID
depend u the StSls u The Market
S-sts y The crops STATE q the
veztLs- sad EEuy ether cocEngs1-
cisS which L : impossible 1o- EuCzn
ability 4 ascertain wlE1 81! Ger
tSs-cv- We 10 Doc consider thzT TIE
statute oo1cs1p -stes tbs charging q
stamp duty = such csSss- where
there : Ezs5 uerssl named II Ehs
$40 -zsSs- s. II TINS czss- But TINS
i G<GEcs SE1se1snt- S13 under
sks s-zr-1s requires stamp duty q
Ors G1--z--
A. u tie tAlri nSi.ez. I bang 81
sxsc--c-v agreement for the sac q
IT, NOD the stamp 311y required :
01s 6oll-
We therefore. Ind ths- TIE
smo11t = stsnp dc,y so1Uzll! r.
Cured Eo5e- shs ls~ upon TIE Jesse
= c1sS15o1. : seven dollars
Dep15F A-to-Dey-Ge1e-z C-sisb
sc1 sor plaintiff y b Castle II
ps-soc-
Hooa,ulu. Oe.obe- 2IsI 1891
EAzz-E1z 1-SSESEzSs ozN1S q
SoZ
Ihsrs = ID authority Il rns S1s11-s
to- bsSnz 5 charge u stamp duly II
: lssse n Szch : Csc. where us-- :
-E5s 3 percentage q the p-o15s-
1uoa Al sS1usts q p10Spsc1ve p-3
S-s- Moreover. such an eSZDs1e
vz6 be merely speculative SD3
os-so 115lSt % The taxpayer. 1sgrse
therefore With the opinion q e6e
Ce--s t1St the Jesse must BE- charged
81 stamp duty q ave dollars q
Sses-zs - the minimum annual
rszs rssa-Ta3 & SS9el
! zlss zSree with the opinion q
rs Co1c tAS1 One G0l!Sr stamp 6aty
Z-S q cAEge3 for the execn.szy
4zrzz1zat Eeich the lsSse oen1zlns
= - IL. - -