The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1892-02-24

The assessments are made as OF
the 1st Of July of each year. The
returns of taxpayers are to be made
and delivered to the assessor with
in the days in the month Of July
mentioned by him IN a public no
tice for the delivery of such returns.
By the 18th of September the
tax list must be completed by the
assessors.
Between the Goth of September
and the 1st of October the tax lists
are to be open to public inspection.
Persons desiring the appeal from
the assessment made, or claiming
exemptions not allowed by the
Assessor, are to lodge their appeals
by the 18th of November
The Tax Appeal Courts sit be-
tween the 18th of November and
the 1st of December.
The collections Of taxes must be
made and paid into the Treasury
by the last day of December.
BY the 58th Section, as amended
in 1886, the various processes by
which taxes are collectable, i. e., by
distress of goods and chattels and
by civil suit, and execution cannot
be put in action until the 18th of
December except that for personal
taxes. When no property can be
found whereon to levy the Tax Col
lector can order the body of the de-
linquent to be taken, and, by SEN
tence of Magistrate, he be COM
PEELED to work his tax and costs
out.
This law, as condensed above, is
consistent with itself and is the re-
suit of many acts and amendments
by many successive legislatures.
Then comes in the Act of 1888,
and says that personal taxes are
collectible on the 1st day of July,
the very day the person is assessed,
and it is claimed by the prosecu-
ton that he can be arrested and
put to work to discharge these
taxes the same day. We do not
question the right of the Legisla-
ture to make such a law.
But to go further and to declare
that the Legislature meant by the
expression "the Assessor may pro-
ceed against such person in the
manner provided in Section s."
that when such taxes are not paid
the Tax Assessor can have the per-
son arrested on the 1st of July and
imprisoned, by sentence of a Court,
to discharge his taxes at hard labor,
and cut him off from the oppor-
tunity between the Goth of Septem-
Der and the 1st of October to see
from the list what his taxes are
and an opportunity of appealing
therefrom by the 18th of November,
would be to give an intention to
the Act which is not apparent on
its face If the Legislature in
tended to deprive the person
who owes personal taxes of the
right of inspecting the tax list,
or of appealing, it should have so
expressly enacted. We are not to
take anything against the liberty
of the person by intendment. 1t
seems to US that the more reason
able construction is that the
amendment of 1888 made personal
taxes due on the 1st of July, where
as formerly they were not due until
the 1st of November, and that the
process for collection by distress,
suit and arrest could then be pur-
sued in the manner and at the
times mentioned in the previous
Act of 1886. This is careless legis-
lation undoubtedly, for it may be
that the legislature intended as was
urged before US, in this summary
way to secure the payment of taxes
that are often lost on account of
persons moving from one place to
another between the time of assess
ment and collection.
The Assessor may proceed against
the person in the manner" pre-
scribed by the previous law. That
law says that between the 1st of
November and the 30th of June the
delinquent may be arrested, etc
Why is not the date at which the
arrest may be made q part of the
manner?
The time within which certain
things may be done has been made
an essential element in the assess
ment and collection of taxes. The
previous discussion shows this :
"A penalty must be imposed by
clear words" browns legal max
inns, Sec. 500. The principle, .
says Lord Abinger, adopted
by Lord Tenderken that a penal
law ought to be construed strictly,
is not only 4 sound one, but the
only one consistent with our free
institution" Henderson vs.. Sher-
born, 2 NJ. & W, 236.
We therefore sustain the appeal
and discharge the defendant.
Mr.. Hatch and Deputy Attorney
General Creighton for plaintiff D
L. Huntsman for defendant
| Honolulu. Feb. 6. 1892.