The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1894-10-24
OPINION OF THE COURT BY JUDD, c. J

OPINION OF THE 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 18th 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 1879 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 il 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. \ writ of man
damus 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.
A sketch of the enactments on the
subject of the passenger tax" in aid
of the Queens Hospital becomes neces
sary here. On the 18th May, 1859, a
general act was passed 10 " aid in the
establishment of hospitals for the ben
efit OF sick aud disabled Hawaiian sea-
men,, by which a tax OF two dollars
was levied upon every passenger ar
irving from n 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 aud 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 I
pital tax on Hawaiian seamen. By /
the Civil Code, sec. 16l, 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 was TO be paid into the treasury
to be held as a ",Iarine Hospital
Fund" for the relief of sick and dis
abled Hawaiian seamen and 20 be dis
bursed by the Minister for the relief
and accommodation of such seamenun
til hospitals should be established for
that purpose. There were other pro-
visions establishing a fund from the
surplus of this tax for
a marine hospital. On the Goth April, |
1889, an act was passed authorizing
the Minister OF Interior 10 grant a
perpetual charter to persons applying
therefor for the establishment of
hospital in Honolulu for the relief OF
sick and destitute Hawaiians. The
Queens Hospital was then iucorpor-
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 &C
,ordance with biennial appropriations
made by the Legislature. Every ap-
Driation bill from 1852 down 10 lSS2
contains items appropriating moneys
% Hospital Fund estimated re-
'eipts"l- The amounts vary from /:
$500 in 1852 TO $1,000, which was
he amount appropriated in lSSS.
The Minister of Finances report
hows So, 6Sl.S9 collected for that Pc |
lOd, ending March 81 lSN2. From |
So TO 1856 the item in the Appro-
'riatiOn Bill reads " Hospital Fund
estimated receiptS) all receipts 70 be :
aid over to the Queens Hospital" I
II, 900, or whatever sum was appro- {
riated. At this session of the Legis-
ature, lSS2, il was enacted that $500 5
{ the Hospital tax levied upon pas {
engeFs tbould be annually reserved I
v the Trustees of the Queens Hos
ital and distributed by the Trustees !
D various charitable and benevolent :
Deieties in Honolulu. No amount Is :
appropriated in ISIS, but il was en- l
cted by Section of the ApprOpria- I
on Bill that 1.-The Hospital Tax fund {
lall from time 10 time be paid over L
the Treasurer of the Queens Hos c
Ital." :
In 1890 the system was changed,