The Hawaiian gazette., 1894-10-26
OPINION OF tbs COURT BY JUDD, c. J

OPINION OF THIS COURT BY JUDD, c. J.
The substantial facts of this case are
As follows; The steamer Unlike
Maru'' brought TO this port from
Japan on the 26th June last some 1900
japanese engaged with the Board of
Immigration under contracts to labor
in these islands. The Trustees of the
Queens Hospital claimed that under
the statutes in force, the Collector
General should collect of the steamer
the sum of one dollar for each such
passenger for the benefit of the Hos
pital. The Collector General under
written instructions from the Min
lister Of Finance allowed the steamer
to be cleared from this port without
collecting this charge. 1t appears by
affidavit that in 1873 a tax of two dol
lars each was collected of immigrants
arriving here per "Ravenscraig' from
islands belonging to Portugal. This
was under the statute as it then
stood and it was only in this
instance that the tax was collected of
passengers Of this character. 1t also
appears that in 1856 the Government
informed the trustees of the Queens
Hospital that the tax would thence
forth be not collected. A writ of man
demus was issued to compel the COL
lection Of this charge, while the
steamer was still in port, and, after
hearing, the peremptory writ was de-
MED.
y sketch of the enactments on the
subject OF the passenger taXn in aid
Of the Queens Hospital becomes neces-
sary here. On the 18th May, 1859, a
general act was passed to "aid IN the
establishment of hospitals for the ben
eft Of sick and disabled Hawaiian sea-
men,, by which a tax of two dollars
was levied upon every passenger ar
irving from a foreign port at any of
the ports of these islands. This was
payable TO the several collectors of
customs, for the support of hospitals
for the benefit of sick and disabled Ha-
waiian seamen. This tax was to be
reported to the Minister of Finance
who was to hold the same subject to
the disposition of the Minister of the
Interior. according to the requirements
of the Civil Code in regard to the hos
pital tax on Hawaiian seamen. By
the Civil Code, sec. l6l, all seamen on
vessels under the Hawaiian flag,
whether engaged in foreign or domes-
tic trade, had to have deducted from
their wages twenty-five cents a month.
This WIS 10 be paid into the treasury
TO be held as a "1aarine Hospital
Fund f" for the relief of sick and dis
abled Hawaiian seamen and TO be dis
bursed by the Minister for the relief
and accommodation of such seamen un-
Ill hospitals should be established for
that purpose. There were other pro-
visions establishing a fund from the
unexpended surplus of this tax for
a marine hospital. On the Goth April,
1859, an act was passed authorizing
the Minister of Interior to grant a
perpetual charter to persons applying
therefor for the establishment of q
hospital in Honolulu for the relief of
sick and destitute Hawaiians. The
Queens Hospital was then incOrpOr-
ated by charter of the Minister of the
Interior, authorized by a resolution of
the King and Privy Council OF the
18th June, 1859. We understand that
the revenue obtained from both these
sources (from seamen's wages and pas
senger tax was paid over to the Trus-
tees of the Queens Hospital, in ac-
cordance with biennial appropriations
made by the Legislature. Every APP
priation bill from 1862 down to 1852
contains items appropriating moDeys
TO "Hospital Fund ESTIMATED re-
ceipts"). The amounts vary from
S2fOO in 1862 to $1,000, which was
the amount appropriated in 1882.
The Minister of Finances report
shows So, ,6Sl.S9 collected for that pc
riod, ending March 81, 1882. From
1882 to 1856 the item in the Appro-
priation Bill reads Hospital Fund
1estimated receipts) all receipts to be
paid over to the Queens Hospital"
$4,000, or whatever sum was appro-
priated. At this session of the Legis-
lature, 1852, it was enacted that S2500
of the Hospital tax levied upon pas
sengers thould be annually reserved
by the Trustees of the Queens Hos
pital and distributed by the Trustees
to various charitable and benevolent
societies in Honolulu. No amount is
appropriated in 1855, but it was en-
acted by Section of the Appropria-
ton Bill that "The Hospital Tax fund |
shall from time to time be paid over
to the Treasurer of the Queens Hos
pital."
In 1890 the system was changed,