The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1892-08-18
STANDING COMMITTEES.

Noble Baldwin, from the Finance
Committee, presented a report on Bill
56, Ito abolish the Office of Tax Asses
sor-in-Chief and TO provide for the dis
charge of duties now performed by
said Assessor-in Chief" also on Bill
ia, entitled "an Act to abolish the
Office of Assessor" to the following
effect:
Hon. J. S. WALKER, President Legis-
lative Assembly.
SIR: Your Committee on Finance, to
whom was referred Bill No. Sc, entitled
San Act to abolish the Office of Tax AS
sessor-in-Chief, and to provide for the
discharge Of duties now performed by
said Assessor-in-Chie also Bill No.
ia, entitled Gan Act to abolish the OIL
fee of Assessor" beg leave to report that
we have had the above Bills under care
full consideration.
Bill No. Sc provides that the duties
now performed by the Assessors-in-C Chief
shall be performed by the Governors OF
each Gubernatorial District.
Bill No. Ia provides that the Office Of
Assessor-in-C Chief be abolished, and that
the labor heretofore performed by the
Assessor" should be performed by the
Minister OF Finance.
Your Committee does not believe it
wise to abolish the office of Assessor-in-
Chief, and in support of this belief
would give the following reasons:
When the Governors had the super
vision of the Taxes OF their separate ISL
ands, the only work done was the max
ing out of the Assessment Books by the
Assessors, and the collecting and ac-
counting by the Collector of the money
to the Governor, and so far as we can
learn OF the system, the collection books
were never checked over either by the
Governor, his clerk, or the Registrar of
Public Accounts, so that it was never
known whether all the money collected
was turned into the Government Treas
ury or not.
In the Assessment Books at that time
person owning two or more pieces of
land would make return of the same
in lump sum under the head of Land
and House, no royal patent or land COM
mlssioner'S award number was given, so
when referring to the Tax Books you
could not tell what property was owned
by the tax payer.
Since the establishment of the present
system, the Assessors and their deputies
have been busy getting correct list of
all pieces of land owned by each tax
payer, and making record in the As
sessment Books of same by Royal Patent
and Land Commissioners Award, the
number, the area, what the land is used
for, and if leased for how much. The
Assessors have found in some cases
where a tax payer was assessed for one
sum or item only, that they owned
seven or eight pieces of land and did not
pay more than half said lands were
worth.
Under the present law and system,
maps in detail are furnished by the Sur
vey Department, as far as they have
them, and when a piece of land is re-
turned by L. c. A. award, the number
of said land is checked on the map; in
this way the Assessors find out the lands
that are not taxed, and as soon as the
owner is found it is assessed to him, and
thus new assessments are continually
being made, and these assessments are
permanent, the value only changing as
the value of the land changes.
Enough extra or new taxes have been
collected since the present system was
established to partly pay the running
expenses of the Tax Bureau.
here is also kept in the head office of
each division set OF books where each
page represents a Land Commissioners
Award, showing its location, area, pres
ent owner or tax payer and other re-
marks. These books in time as they
are completed will become valuable rec
ords for the Government and Tax Blu
reau.
Under this system records are also
kept in alphabetical order of all convey
ances of whatever kind or nature, so that
all transfers of title or ownership are
known in the Bureau, and in this way an
intelligent assessment can be made, es-
pecially in cases where leases are re-
corded of lands still returned in lump,
and in many cases not returned at all.
At present a more complete assessment
is made than before for the reason that
the same person is assessor as we'll as
collector, and holds office until removed
for cause, an assessor who has been over
his district several years is familiar with
the people and their property. Under
the old system new assessors were APP
pointed each year, and not being famil-
lar with the work, the people or their
property, they could not make a very
correct assessment.
A more just, equitable assessment is
now made. The Assessors-in-Chief
meet every year with the Minister of
Finance as Board of Equalization, and
arrange and settle upon plan of assess
ment of all property throughout the
Kingdom.
There is great saving in expense to
the Government, as we'll as an increase
in Taxes collected, under the present
system, as compared with that under the
Governors, as will be seen by the state
ment herewith appended. To remove
the Assessors-in- Chief of each island
would necessitate the employment of a
higher priced class of deputies than are
now employed under the Assessors-in-
Chief, and the result would probably be
no reduction whatever in the sum total
of salaries now paid.
At the least calculation, it will take
two years more of hard work to put the
present system on good and sure foot
ing, and any change at this time would
be severe blow to the carrying out of
the work. The most of the detail work
is being done by the Assessors them
selves. the deputies being busy with
other work, so that the abolishing of the
Office OF Assessor and giving this work to
the Governors or deputies to do would
put the work back where it was two
years ago.
In few words, the present method of
assessing and collecting taxes is we'll
organized system conducted on business
principles, with central office on each
island, where the information, material
and detail work explained above. is kent
for. hn nh ~ r.