The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1891-01-27
Shall We Have any Reform i'm
Taxes?

1aXeS.
MIR. EDITOR: After reading your
remark in the GAZETTE of the 18th
inst. on property valuation and
taxes, please allow me to make
few remarks on tho same subject.
L lease a tract Of land and pay a
yearly rent of $500. Now, Mr..
Austin, the Tax Assessor for Ha-
wall, caused me to be assessed the |
full amount of my yearly rent, as
the value of my leasehold interest.
What is leasehold interest? or
how can the Assessor OF any Tax
Appeal Board say what is it's value
to me? | certainly think the above
tax as the value of my so-called
leasehold interest, was illegal. |
pay taxes on the full value OF all
improvements on the land. 1 APP
pealed to the Tax Appeal Board,
but lost the appeal, for why / do
not know. The land in question is
exempt from taxation, as it belongs
to His Majesty's estate, from whose
trustees lease 1t; but | fail TO see
how that can in any way put
value on my simply having the
lease. Ii there is any lawful tax
due from the land | am willing to
pay it; but certainly not tax on
a bogus value. pay a very high
rent; suppose | had to suitcase, at
a less rent than am now paying,
where, then, would be tho value of
my so-called leasehold interest? /
am and have always been quite
willing to pay taxes on the full
value of everything belonging to
me; perhaps am stupid, for l fail
to see that the rents pay every
year have value to me. But this
/ do know: l have to work very
hard so as to be able to pay the
rent. Should the present low prices
for beef and butter continue, may
not be able to do it. AS to the
value put on our cattle, ETC., in
North Kona, it is simply too high;
it is absurd to suppose that the
cattle in kona are as valuable to
their owners as are the cattle In
Kohala, Hamakua and such dis
tricts, where the local demand for
beef is very good compared with
Kona, at prices ranging from seven
to eight cents per pound. In Kona
l can hardly sell half bullock at
five cents per pound; and can only
kill three times per month. All the
same | have to submit to tho same
valuation on cattle as in moro fav-
ored districts. [ for one intend to
protest against the same high valu.
alton for 1891. Although it will
most likely be Il useless protest, if
the Board of Appeal is composed OF
the same parties as the last one. In
regard to the Tax Appeal Board
here last season, | may mention
Judge Austin was the President
Also, he is the father of Mr.. Austin,
the Assessor for Hawaii With all
due respect for the Judge, ]
certainly think (his son being AS
sessor) he should not have been
on the board. [ understand he
docs not sit IN either North OF
South Kohala. Why in Kona? A
protest was made to the Minister
of Finance against Judge Austin
acting as the president; but 1t was
ignored. AS to the other two
members of the Board, | have not
the least idea what their opinion
was in regard to q leasehold value
l doubt if they understood it; did
not. They asked no questions
The Judge himself asked questions
which l think he had no right to
ask. Such as: would I take 81 ,OOC
for my lease? Perhaps I might il
any one was fool enough to give
me such sum. 1t may be for al
1 know the Judge himself was will.
ing to give it. The question o.
buying or selling the lease, was not
before the Court of Appeal; but
simply this-was the sum, I pay
every year as rent, leasehold
value to me, liable to taxation or
not? l say most decidedly it has
not. Those who wish to appeal
against paying too high tax will
not have fair show, until what
you suggest in the GAZETTE is car.
ried out, in regard to the appoint
ing of the Tax Appeal Boards. AS
things stand we might as well
abolish them altogether, and ap
peal directly to the Law Courts
Or would it not be possible for
each district to have the power OF
nominating the members of then
own appeal boards?
In regard to our roads in Kona,
they are simply disgrace to the
Government of a civilized country
Our taxes are squeezed out of us;
but we neither get roads or even
decent trails. Such trails lis we
have from Kailua to Kahanaiki are
liable to cause an accident at any
time. At present the Government
is making an entirely new road
from Kailua to Holualoa. Who
wanted it? l am sure it was not
wanted by the majority of the tax
payers. The Kona Sugar Company
possibly did want it. All right, but
then, as it was to be entirely for