The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1890-03-05

about $4,000 year for six years. 1t
is estimated that the assessment OF
1889 amounted to about S52S,S0O,
which were covered by 41,0O0 differ
ent persons, including corporations,
firms, etc, deducting which leaves
say 10000 individuals, Of whom prob
ably 81 800 was assessed poll taxes.
The population of 1875 was about
$500, that of 1889 say $4,000.
The tax per capita was in 1875 about
81 50. In 1889 it was about 50 o.
The increase per capita it will be
seen at once is on property, for while |
the taxes on the person have about
tripled owing to the growth of popu-
lation, increasing from S66,22O to
S1S3, 22O. the receipts from property
have increased nearly seven-fold, or
from $4,000 to $343, 800. 1t is rather
interesting to note that the abolition
| of the tax on horses, they being
transferred to personal property, did
not produce corresponding increase
in the tax receipts from that source.
On the contrary it probably operated
simply to take off a portion Of the
taxes from the natives and POrtu-
guese as the chief owners of horses.
The total production of the country
is difficult to ascertain, but the ex-
ports for 1875 amounting to S1,774,
900, it is probable that the total pro
duction amounted to $3,500,00O; on
the same basis that of 1888 amounted
to about S16,0O0,OOO, the exports
reaching S11,631.000. In 1875 the
production per capita was therefore
about S64, while in 1888 it was about
STA. A comparison of these figures
with those of other countries is inter
esting. According to Edward Atkin-
son, the United States produces $500
per head and is taxed In the aggre-
gate S. head. In England, pro-
; duction is $50, while taxes (exclu-
: sive of locaD are $12. France pro-
) duces $120 per head with $40 taxes,
while in Germany 500 represents
the annual production and SIS 50
the per capita tax. We are therefore
a very lightly taxed people compare
lively speaking. From our produc,
ton the government takes less than
3 per cent. q 91O) against q per
cent. in the United States, s per cent.
in England, about 16 per cent. in
France Q5.8) and 15a per cent. in
Germany. Yet in spite of our light
taxation there are complaints and
o perhaps some just ones. In the first
place the right of appeal is OF little
value to the ignorant and inexperi
q enced. 1t is held that where the
assessor taxes a verbal statement, al
appeal lies. This is right, but how
about the considerable number who
receive blanks and are absolutely un
> 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 il
Pauoa were assessed on the basis Of
valuation of 80 cents for each
: plant. This looked very reasonable
but when it appeared that five acres
carried about 4,500 trees and tina
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 OF
six years to run at about $50 pei
. acre. Then the owner produced {;
bill of sale of his partners half inter
est, made three months prior to July
q 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 t.
r. California, and therefore onl!
brought from twenty to twenty fly,
n cents per bunch in Honolulu. Tn
Board of Appeals was rather stag
N gered, but so cents a plant appeared
so just and reasonable that the,
- could not bring themselves to pu
a. the value of the property at Low
figure, SO they cut it down to $500
10 from which no appeal lay In 1SS
the same man received blank OF
which he was expected to Sc
out his wealth. He did no
understand what was wanted
but was no doubt reasonably CRATE
ful for the crisp, handsome pape
? presented to him. When he went t.
- pay his taxes and found himsel
= assessed at $500 he wanted to ap
peal but was informed that havin,
made no return, no appeal lay Thi
is only one of many similar case
known to the writer. In 1876 tn
: tax on property was raised to 3 of
D. percent, but to make it easier for tn
poor taxpayer it was enacted tina
: the tax should only be placed upol
the excess in value of over $500
The establishment of the kanak
e kuleana holder can better be mag
ined than described, when he wa
blandly informed by the assesso
that his kuleana had grown in valu
Is from its former $500 to $500 from
l. which he was entitled to deduct $50
@ balance $200-net result-tax o
~ 81 SO in place of his former 81
. That is the judgment of the assesso
70 was by law permitted to wholly nul
a lily the law in its proposed ex,er
?. ton on behalf of poor people. Thes
are small matters but importan
principles are involved which nee,
. adjustment. Much valuable wor
I, has been done by the new method
: adopted since the act Of 1888 and
s is likely that important results vii
be obtained by which taxation vii
. be more nearly equalized. The bur
Il den Of taxation on the property il
l. the kingdom is very unequally borne
s The total assessed value of real ant
O personal property in 1888 was SOL
| FlD i'll Ne H.,