The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1890-03-11

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place the right of appeal is of little
value to the ignorant and inexperi-
enced. 1t is held that where the
assessor taxes a verbal statement, an
appeal lies. This is right, but how
about the considerable number who
receive blanks and are absolutely I'M
able to read or understand the mean
ing of the perplexing questions there
asked? The following facts were
brought out upon tax appeal hear
ing in 1888: Banana plantations in
Pauoa we're assessed on the basis of
valuation of 30 cents for each
plant. This looked very reasonable,
but when it appeared that five acres
carried about $500 trees and that
with buildings, etc., the property was
assessed at $4,000, it looked rather
heavy, particularly as the planter
was on leased land with only five or
SIX years to run at about $50 per
acre. Then the owner produced
bill of sale of his partners half inter
est, made three months prior to July
LIST, for $50. The low price was ex-
planned on the ground that the ban
anas, failing to produce large bunch
es, they could not be sold to go to
California, and therefore only
brought from twenty to twenty-five
cents per bunch in Honolulu. The
Board of Appeals was rather stag
gered, but 80 cents plant appeared
so just and reasonable that they
could not bring themselves to put
the value of the property at low
figure, so they cut it down to 81 500,
from which no appeal lay. In 1889
the same man received a blank on
which he was expected to set
out his wealth. He did not
understand what was wanted,
but was no doubt reasonably CRATE
full for the crisp, handsome paper
presented to him. When he went to
pay his taxes and found himself
assessed at $1,000 he wanted to ap-
peal but was informed that having
made no return, no appeal lay. This
is only one of many similar cases
known to the writer. In 1876 the
tax on property was raised to Z of l
percent, but to make it easier for the
poor taxpayer it was enacted that
the tax should only be placed upon
the excess in value of over $500.
The establishment of the kanaka
kuleana holder can better be imag-
ined than described, when he was
blandly informed by the assessor
that his kuleana had grown in value
from its former 5000 to $500 from
which he was entitled to deduct $500
balance $200-net result-tax of
81 so in place of his former 81.
That is the judgment of the assessor
was by law permitted to wholly null
lily the law in its proposed excep-
ton on behalf of poor people. These
are small matters but important
principles are involved which need
adjustment. Much valuable work
has been done by the new methods
adopted since the act of 1888 and it
is likely that important results will
be obtained by which taxation will
be more nearly equalized. The bur-
den of taxation on the property in
the kingdom is very unequally borne.
The total assessed value of real and
personal property in 1888 was $751;
0S2, 200. The capitals of the various
Incorporated plantations and esti-
mated values of those not incorpor-
ated is $29,816,OO0. Deducting
$10,000,000 for capitalization in ex-
cess of value we still have about
$50, 000,00 or two-thirds of all prop
erty.
Yet the plantations only pay about
one fifth of the taxes. An examina-
ton of the tax lists leads to the be-
lief that small property holders are
assessed at full value and in some
case far in excess of value, as, for
instance, the banana plantation
above mentioned. Large holders
are assessed low, IN some cases very
low. An owner recently wanted
100000 for his property and came
near getting it. He was assessed for
100000, appealed, and his assess
uOub Wdo LOOuOOQ D0AOW pOOOrOOO.
Another plantation was returned in
July as worth something below
$120, 900, yet in the following month
or little later the same owner found
that his place was worth vastly more
and sold a two-thirds interest for
over $350,000, and at the same time
wanted to appeal because the assess
or thought the place worth over
S200,000l Another property was re-
turned at about $4,000, and it is
said that about the same time $780,
900 was offered and refused for the
same property.
Some sugar plantations have been
taxed at a total valuation of very
little over the net profits for the
year, and complaint was made Of
that assessment The assessments
Of rice plantations on Oahu and, To
some extent, on the other islands,
we're based on a valuation of $500
per acre for lease holders interests,
and this, even where the rents paid
con ID