The Daily bulletin. [volume] (Honolulu [Hawaii]) 1882-1895, 1890-03-05
LAW AND LAVA.
Castles Gommentnries-.b ann's bis
-crfatiOns. Volcano SoJ agc-.s IN
teIitgent 1 npressl0ns.

at the Hamilton House. The gen
tleman was found busily immersed
in u perusal of Hon. w. Il. Castles
paper on Taxation. Noticing that
the glance of the reporter rested on
the copy of the Advertiser which he
held in his hand. Mr.. Dana became
quite communicative.
He vigorously disscnted from that
portion of the article referring to
Ohio coucbcd in these words: "ln
Ohio experience has shown that not
more than a thitd or even less of the
personal property is returned" Mr..
Dana could not determine from the
drift of Mr.. Castles treatise whether
the author contends against INSULT.
cient legal provisions OR whether he
was moved by despair to denun-
citation of the inevitable and IRENE
diable. Nor could he decide from
the context whether the sentence
above quoted emanatcd from the
author himself or was stated on the
authority of Il. L. Ely. From the
fulness of his own knowledge he
could deny the correctness of the
allegations from whatever scarce
they sprang.
A long residence in Ohio had
made him familiar with the system
of assessing taxes prevalent there
as well AS the fidelity with which the
execution of the system is carried
out. by the Constitution of 1851
all property whether real or per-
sonal is required to pay its just pro-
portion of the public tax. The law
provides for the election of two
kinds of Assessors. Real estate as
SCISSORS are elected every ten years
and real estate, with improvements
ut that time on it, is appraised at a
valuation which remains unaltercd
for ten years. Personal property
assessors are chosen yearly. All
personal property Of every dcscrip-
ton is assessed by them, and in adj
dition valuation is put on new i'm
provcmcnts of real estate made sub
scquent to the valuation by the real
estate assessor. A blank list is fur
nished to the taxpayer which must
be filled out and sworn to prior to
June. If the party fails to make
out his return as required, the asses
| sOr from the best sources OF inform
alton attainable makes up IN assess
ment. Where q property owner
fails either in making his return or
in verifying it by oath, the auditor
adds 80 per cent. for the delin-
| qucncy. Or for any deception,
| fraud or misstatcmcnt in the return
the same officer may impose pen
atty of so per cent. Any deviation
from the plain statutory require
ments bars the taxpayer from ap-
peal or relief.
While personal property may
have low standard of valuation,
Mr.. Dana does not admit that it is
not pretty faithfully returned. The
safeguards and penalties are such,
the intelligence of the people is so
advanced, that the items of personal
property are apt to be generally
scheduled. The appraisement is
made by an assessor elected by a
people the individuals of whom are
capable of protecting their own in
tcrests by jealous scrutiny of the
affairs of others. Amid diversity
of conflicting opinions and inter-
csts the wise conrse for the officer
is an honest straightforward one. 1t
may then bc assumed that this wise
statute in Ohio is executed by wor-
thy officials.
But this appraisement of property
is not subject entirely to the cap
riccs of an assessor. Boards Of
Equalization, State and County,
determine the quota of taxation for
each geographical section. This
being the case it does not so much
matter whether property is assessed
at large or small valuation so that
it is assessed uniformly and cquit-
ably. If the assessments, then, be
relatively correct larger or smaller
general valuation merely serves to
affect the rate of taxation in an in
verse ratio. So the lower is the
valuation of property the greater
must be the rate of taxation.
Mr.. Castles claim about the COM
parativcly light return of personal
property should not include property
exempt by law. United States and
State bonds have been repeatedly
affirmed by the courts to be free
from taxation. Railroads wholly
within the State of Ohio are assess
ed to the companies. No individual
interest in such corporate property
is assessed. Parties owning stock
in roads outside of OHIO are assessed
for the value of their stock certli'
Gates. In the case of railways par
TALLY in and partially out of The
State, the property of the compan
lying within the limits of the STATE
is assessed to the company and eacl
shareholder is assessed to the yalu,
of his individual interest in TIT
franchise. This apparent form o
double taxation has Eccn the subjec
of bitter legal contest. A reccn
decision of the Supreme Court hold
the stockholders liable, and lot o
back taxes, in pursuance of this dc