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

The defendant was arrested on
the 18th July, 1891, on the written
order of the plaintiff and taken be-
fore the Police Justice of Homo
lulu to show cause why he should
not be sentenced to be imprisoned
at hard labor until he discharge
the amount of his taxes. This
order sets forth that defendant has
failed or neglected to pay to the
Tax Collector of Honolulu, ION or
before the 1st day of November, A.
d. 1891, and thence to the present
time his personal taxes, which
said taxes amount to the sum of
Five Dollars assessed upon him
for the year 1891, and as no prop
erty can be found belonging to said
Joe Kalana whereon to levy by
distress as provided by law; there
fore, etc"
Before the Police Court defen-
dant plead to the jurisdiction in
that the laws in force do not auth
orize the collection OF the taxes in
the way now attempted. The plea
was Overruled and after proof that
the taxes had been demanded of
defendant, and that he asked for
time, the magistrate sentenced de-
PENDANT, he being able-bodied, to
Imprisonment at hard labor until
he discharge the tax and costs at
soc per day.
Whereupon defendant appealed
to the Supreme Court, and the
Chief Justice, then presiding, re-
served this question for the Court
in Banco, as follows:
Does the amendment to the Tax
Law being Section 5Sa, Chapter IS
of the Laws of 1888, give to the
Tax Collector the right to take the
body of person who fails to pay
his personal taxes, and has the
Court the right to sentence him to
discharge his tax by imprisonment
at hard labor before the 1st day of
November, or does the amendment
give the Tax Collector the right to
pursue all the remedies provided
from and after the 1st of July, to
wit the remedies prescribed in
Chapter 81 of the Laws of 1886,
especially Section IS thereof? Sec
ton 5S of the Laws of 1886
(Chap. XXXYII) is as follows:
IF any taxpayer shall fail or
neglect to pay his taxes to the Tax
Collector on or before the 18th day
of December, the Tax Collector
may levy the same by distress
upon so much of the goods and
chattels of such person as he may
deem sufficient for the payment of
the taxes due and expenses of col
lection, and sell the same upon the
order of District Judge or Police
Magistrate, after a public notice of
five days Or the collector may
sue for the amount of taxes in his
own name, on behalf of the Ha-
waiian Government, with 10 per
cent. added thereto, in any district
or police court Notwithstanding the
amount claimed, and execution
may issue therefor the same as in
ordinary civil suits
provided that no property not
especially exempt from taxation
shall be exempted from levy and
sale under such execution. And
provided also that in case of per-
sonal taxes, if no property can be
found wherein to levy, the Tax
Collector shall have authority be-
tween the 1st day of November and
the Both day of June following,
to order any constable to take
such person before any Dis
trict or Police Justice, and the de-
fendant,if bodied, may by SEN
tence of said Judge or Magistrate,
be imprisoned at hard labor until
he discharge the amount of his tax
and costs at the rate of SOC. per
day"
Section 5Sa of the Laws of 1883
(Chap. LXVIID is as follows:
All personal taxes shall be due
and payable on and after the 1st
day of July of each year, and may
be collected by the proper officer at
any time after such date" If any
person legally liable to pay per.
sonaI taxes refuse to pay such
taxes when demanded by the As
SCISSOR. the Assessor may proceed
against such person in the manner
provided in Section So of said Act
It is urged by defendants coun
sci that the only effect of Section
58a is to make the personal take:
due and demandable on the lst o
July of each year, and the provision
that the assessor may, when tn
person refuses to pay these taxes
proceed against him in the man
ner provided in Section % OF sal'
Act" limits the right of the asses
sor to cause the arrest of the person
M the period therein mentioned
@tween the 1st November and sui
June following.
We think this contention is sound
The whole modus operandi of ass
essi1o a,J collecting taxes ind