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

| LOS Wlbucoo0Q WOuQcIlul CuduS0S
Laws relating to taxation on person
al property, making an equal tax
with real estate, have been swept
away, and in place thereof we have
a system of indirect taxation, besides
taxes on incomes, plate, servants,
licenses, rentals, etc. In France
there are, to-day, four taxes: upon
land, which is the heaviest; upon
certain movable articles, specific
and not ad valorem tax; on doors
and windows, which seems open to
many valid objections; aid fourth,
licenses. The theory that property
follows the person has been swept
away by many judicial decisions, and
it is now pretty we'll settled in Eng
land and some of the European
countries that property should be
taxed where found. Judicial deci
sions in the United States are, to
some extent, doing the same thing.
The history of taxation in Hawaii
is very brief. In early times the
system was very similar to that of
other savage countries. Taxes were
summarily levied on what was near
| est and most convenient. The old
blue book of 1902 prescribes poll
and land tax payable in land or in
money. The land tax was payable
in swine. A large farm, a l fathom
hog medium sized, one 3 cubic hog
and the smallest, a pig. Besides
this there was regular labor tax.
In 1850 all taxes, except labor, were
made payable in money. Women
and children over Is were subject to
the poll tax at half rates. The land
tax was defined by law in 1916 for
ahupuaas and ills, fixed vote was
established for small farms and town
lots, the tax was upon the value, the
rate varying with the annual neces-
sites of government. Estates for
years or life were also made subject
to tax. Owners were required to
make returns of value on or before
the LIST of December of each year,
failing which the Governor fixed a
value.
A labor tax, applicable only to
natives, was also provided, overseers
were permitted to fine lazy people
while in performance of the tax
duty. Labor might be committed at
the rate of 12a cents per day. A
chattel tax (so-called), which was
really tax on personal property, as
we'll as specific tax on cattle, horses,
mules, asses, cats and dogs was, by
said act, also provided. A discrimi-
nation was made in favor of home
made articles of furniture, etc., the
tax being 2 per cent. on foreign and
l per cent on home made wares.
Horses, mules and asses not used for
work were taxed. Milking cattle
were taxed 2 per cent each. Cats
and dogs not useful in guarding
focks, herds or households were
taxed 81 each. All other chattels,
ETC., were taxed 2 per cent ad valor-
EN-, excepting the property of feudal
tenants, and such foreign imports as,
having paid duties, still remained in
the hands of the importer or his
transferee This last provision is re-
markable as corresponding exactly
with recent decisions of the Supreme
Court of the United States denying
the right of States to tax imports
which, having paid duties, still re-
main in the hands of importers or
others in such shape that they can
be identified and distinguished
Personal taxes upon 5000 in value
were RENTED to married people who
had two living children. Taxes
were to be assessed in accordance
with the needs of the government,
after estimating the probable Gus
toms and other receipts. If there
was no deficiency, no property tax
would be assessed.
1t is interesting to note that the
tax roll and estimate required the
assent of the representatives of the
people, at that early day recognizing
the principle of control by the tax
payers. Provision was made for tax
sales in case of default, etc. By
joint resolution in October, 1916,
soldiers were exempted from poll
taxes. All taxes were made payable
in money only in 1850. Cats were
relieved from taxation in 1851. In
the same year a school tax was i'm
posed on foreigners, of So on child
less persons and SIS on others. The
constitution of 1852 provided that
taxation should be proportional, also
that none could be levied without
the consent of the legislature. In
1855 an Act was passed to provide
for the appointment and duties of a
Tax enumeration Many of the pro-
visions of this Act regarding assess
ment where returns are not made,
form of oath to tax payers, ETC., have
been retained to the present time.
There nave been many changes in
the laws relative to taxation from
1859, when the civil code was pro-
mulgated, till the present day; but
the law as then enacted has been re-
tanned in its main features. These
are, poll tax of 81 on all males be-