The Hawaiian gazette., 1891-02-03
Shall We Have any Reform ii
Taxes2

Mr.. EDITOR: After reading your
remarks in the GAZETTE of the 18th
inst. on property valuation and
taxes, please allow me to make a
few remarks on the same subject.
I 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 a leasehold interest? or
how can the Assessor or any Tax
Appeal Board say what is its value
to me? l 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 1 do
not know. The land in question is
exempt from taxation, as it belongs
TO His Majesty's estate, from whose
trustees l lease 1t; but fail to see
how that can in any way put a
value on my simply having the
lease. If there is any lawful tax
due from the land l am willing to
pay it; but certainly not a tax on
a bogus value. l pay very high
rent; suppose ] had to suitcase, at
a less rent than l am now paying,
where, then, would be the value of
my so-called leasehold interest? |
am and have slways been quite
willing to ay taxes on the full
value of everything belonging to
me; perhaps l am stupid, for | fail
TO see that the rents pay every
year have a value to me. But this
l do know have to work very
hard so as to be able to pay the
rent, Should the present low prices
for beef and butter continue, l may
not be able to do it. As to the
value put on our cattle, ETC., in
North Kona, it is simply too high /;
1t 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
Kons, at prices ranging from seven
to eight cents per pound. In Kona
I 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 the same
valuation on cattle as in more fav-
ored districts. | for one intend to
protest against the same high valuI
alton for 1891. Although it will
most likely be 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 al
due respect for the Judge, Il
certainly think (his son being As
sessor) he should not have been
on the board. l understand be
does not sit IN either North or|
South Kohala. Why in Kona? Al
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, l have not
the least idea what their opinionl
was in regard to a leasehold value.
1 doubt if they understood it; / did
not. They asked no questions.
The Judge himself asked questions
which l think he had no right toI
ask. Such as: would take 81, 000|
for my lease? Perhaps l might if
any one was fool enough to give
me such a sum. 1t may be for al Il
I know the Judge himself was will
ing to give it. The question of
buying or selling the lease, was not
before the Court Of Appeal; but
simply this-was the sum, l payI
every year as rent, a leasehold|
value to me, liable to taxation or
not? say most decidedly it has
not. Those who wish to appeal
against paying too high tax will
not have a fair show, until what
you suggest in the GAZETTE is car
RED out, in regard to the appoint
ing of the Tax Appeal Boards. As
things stand we might as we'll
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 their
own appeal boards?
In regard TO our roads in Kona,
they are simply disgrace to the
Government of civilized country /
Our taxes are squeezed out of us i