The Daily bulletin. [volume] (Honolulu [Hawaii]) 1882-1895, 1892-12-28

sessed the of due and unpaid the delinquency
in payment and that all forms of law in relation to the
sessment and levy of such taxes have be complied with
SECTION &c. No assessment act relating to assessment
collection of taxes shall be illegal invalda such
sessment collection account of informaly
because the completed within the time required
by law.
SECTION TO- The following persons shall be exempt from
all internal taxes Her Majesty, the Queen the Diplomatic
Agents of Foreign countries and their attaches duly made
known to the Department of Foreign Affairs.
The following persons shall be exempt from personal taxes
All cergymen of any christian denomination regularly
gagged in their vocation all soldiers in actual service and all
active members good standing of the Fire Department of
Honolulu and other towns where Fire Department
lists may hereafter be organized Provided that the
handing officer each such corps and the Secretary the Fire
Department shall deliver under oath to the of the
division statement showing the of the members of
such corps good standing entitled to exemption
before the fifth day of July in each year; and provided that
exemption shall be allowed from unless the
parties claiming such exemption shall notify the of
the division during the month of July of each year of such
claims and the grounds thereof.
SECTION H. Real property belonging to the King Queen
to the Government to the Board of Edcaon for the of
schools Incorporated private schools to the Queens
Hospital religious societies for church sites and buryng
grounds such sites and not to exceed five
five extent shall be exempt from taxation Personal
property belonging to the King Queen the Government
to the Board of Education for the Schools to ncopo
rated private schools and to the Queens Hospital is also
exempt.
Provided always that the tax of per heenbeore
imposed property shall be collected only upon property
the value of three hundred dollars be the
real or personal
And further provided, that exemption shall be allowed
from the property of corporations companies estates of de-
ceased persons non-resdens and the exemption of three
hundred dollars under the provisions of this Act shall be al
lowed in but division of the Kingdom and that division
shall be the one in which the property resides,
And furthermore provided that tenant lessee occuper
of real property that exempt from taxation shall not be
exempt from taxation but shall be assessed and shall be sub
ect to taxation respect to the value of his interest
such real property.
SECTION r. The several may their discretion
exempt from the payment of the personal part
thereof such nm and INDECENT persons to whom the payment
of such taxes would be great hardship because of
their infrmity and poverty.
SECTION 70. Any person who shall knowingly and wiluly
make and deliver any false statement list of property
make false relation to his property property
in his possession control for the purpose of evadn the
assessment thereof by any falsehood w neglect fraud
art continuance whatsoever used practced evad at
tempt to evade the of his property property
which such person required to make statement list
turn of for assessment shall be deemed guilty of msde
SECTION a. All persons wfuy aiding abetting assist
ing any whatsoever person to commit any of
the foregoing misdemeanors shall likewise be deemed guilty
of a misdemeanor
SECTION rs All and deputy assessors, and all
police officers and constabes whom duties imposed by
the provisions Of this Act who shall wuy fail refuse
neglect to faithfully perform any duty duties of him
qured by the provisions of this Act shall be deemed guilty
of a misdemeanor
SECTION 76 Any person convicted of any misdemeanor
within the provisions of this Act shall be punished by fine
of not than five hundred dollars
SECTION IT, The several police and district justices the
Kingdom shall have jurisdiction to try and determine INSIDE
arising under this Act and all complaints for the
violation of the provisions of this Act and impose
of the penalties herein described and shall also have is
dcton hear and determine all civil actions suits and pro-
ceedngs for the collection and enforcement of collection and
payment of taxes herein Notwithstanding the amount claimed