The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1890-03-11
TAXATION.
(Read before the Honolulu Social Science
Club, February "a, 1S9O.)

requisition which cannot be escaped,
which must be paid, and the benefit
of which is not always apparent.
Yet at the present time it is occupy
ing the attention of many eminent
political economists, fnanciers and
statesmen. The status of taxation
IN Hawaii demands the attention of
all of our thinkers and public men;
this is my apology for introducing
the topic.
Looking abroad and back over the
pages of history we find that taxa
ton is both universal and ancient.
In some form it must necessarily
have been joined with government,
or government could not have been
maintained There is something,
but not much, to be learned from an
Gent methods; generally they con-
sisted in Selling whatever was near
est and most convenient, confscating
it to public use. 1t was an extreme
ly simple form, following the adage
might makes right" Collecting
the taxes was an oppressive and ty-
rannical operation. Very frequently
the business was let out to collectors,
whose only requirement was to pay
over a certain amount to the govern
ment, and if the amounts were fully
and promptly paid, a deaf ear was
turned to the appeals of the miser
able and oppressed people who were
subject to the exactions of these If
responsible tax-gatherers. This
form of tax collecting still exists in
many parts of the Turkish domains
and doubtless in other parts of Asia,
and In Africa; anywhere, indeed,
where just laws do not control.
The subject of taxation is touched
upon incidentally in Luke ii, in the
account of Joseph's journey to Beth
lehem. The tax, referred to, which
was borne also by the women, was a
capitation tax. The Roman system
of taxation varied with different
periods of history, but on the whole
was in theory more nearly equitable
than those of other nations of the
day.
One of the reforms instituted by
Augustus was the imposition of
regular tax on land which was col
lected by officers delegated for the
purpose. But this orderly and prop
er system was not extended to the
whole of Italy till the reign of Dio-
cletian.
When the nations began to emerge
from the mists of the dark ages then
we see that taxation is vitality associ
ated with constitutional reform and
the liberty of the people. English
history furnishes an instructive illus
tration of how the two went hand in
hand. The great charter of King
John in 1215 recognized the prin-
ciple that no tax could be levied
without law. 1t was re-affirmed
many times in subsequent years and
then for long time, indeed almost
down to the present, the right to
control taxation was used by the
people through the Parliament to
wrest from the monarch one right or
privilege after another till the Brit
ish constitution has at last acquired
Its present form.
The right to tax is incident to SOY
ereignty 1t is a sovereign power.
The assertion of this right with a
denial of the right of representation
caused the American revolution. In
constitutional monarchies the power
is generally reserved to the repre-
sentatives of the people. A fine rec
ognition of this right thus reserved
is illustrated in the Queens speech
on the opening of Parliament. 1t
reads: MY Lords and gentlemen,
we have received the most cordial as
surances from other powers of an
earnest desire to maintain the peace
of the world, ETC., discussing the
state of foreign relations and pro
ceeds: Gentlemen of the House of
Commons, the estimates for services
for the year have been made with
due regard to economy and will re-
quire your consideration, etc"
Then, on resuming internal affairs,
the address proceeds: my Lords
and gentlemen, etc."
While most people have a fairly
clear perception of what may be a
tax, it is yet not an easy thing to de-
fine. One eminent authority says:
Taxes are the legally determined
and legally collected contributions
of individuals for meeting the neces-
sary and general expenses of the
state. No doubt this is what taxes
should be, but unfortunately it varies
widely from what taxes are frequent |
~ applied to. Take our own expert
ence. The gross perversion OF the
public revenues to the support of a
Board of Genealogy; for the protec-
ton of so-called tombs of chiefs, for
the Kaimiloa and many similar OBJ
jects in recent years illustrates the
exercise of a power undoubtedly pos