The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1894-05-11

81 the government s. well s. N fSYo
81 the person tSxsi. There Is moth
ing IN the statute 70 Indicate con
trSry intention: sni, since the sPpli
cS,ion q the eight yeSr rule Nigh
be uufsIr in some cSses 70 the pIol'
s. well s. IN other cSSss - tn'
person tS1ei. the qualification VS.
I presumably INSIDE II fsvOr q ootI
I pSrtiss- This : sl>o IN harmony
with the general spin; sud purpoS,
q the ts1 lsw. which Is thsi 81 pro
perry shSll bs sQuSlly taxed The
SiSiute, in Section II. provides tor s
tSI q Ons per cent upon SlI proper.
". resi- Sni ps-SonSl. with cs-tS,c
exceptions iDSppllcSbls 20 this cSSe
Sud IN Section = Sni the first PSF:
u Section =, shove quoted. II pro
yi3sS thst every tS1Sb.e interest
ShSll bs taxed separately 5. lis full
vSlCs, thSi :, 81 the sum which II
might reasonably be expected - briUg
S; S SSls by public suction for cSSh-
The p-oyiSo n Section - wsS 10.
intended s. 81 exception 70 this rule,
hut the Legislature considering. s. ];
apparently dii. Ihsi the yslue q
resi- eS-sis Is usually shout eight
times It's fSir ysSrly rsrsSl. snd tbs;
The tz;r yssrly rsrtSl uSuSIly does
n. vx-y much from the rsrEsl set
CsIiy resolved. prescribed IS rule
n corysniercs Srd spproNuSie COT
rsc.rsSs in NOS; cSSss, considering
how iIEc1l: i i TO correctly est
uste values tbs; the yslus q the
lSrilo-i's irtsres. should De s> 1uS-
ted S. eight ysSrS rsrtsL l. Is SD
ps-sos ihsi tbs Legislature intended
ths. the YSl1s q the landlords inter
sss eslusis in this wsy should Be s.
5 rule nearly equivalent 70 TIE value
81 which i would probably Dc esti
Ustsi n the sbseces q the rule
81; while this might Csuslly De the
Csc. !: = evident ihsi II some Gases.
by following the rule, the assessment
EC1l1 be much TOO high y to- Low
DS-ltss.ly unfair @ ur!ls: either 10
TIE pe-Sor IsI=i o - the govern
UscE L wzs % provide fer such
cS>sS- where the CliG-rusSs o III
BUSINESS would IL usrItsst. thai the
qualification wzs siisi: ard the u
fairness - tce Government might Dc
.-S- - DsCite>. 3 tEzl % tie person
taxed ms ySrIStIC- q tie full
vG-Cs tro0 the siE-: years sc.QSi
-sc;s,. might &c due 70 s number Of
causes temporary q permanent
O-s Cause. suggested By tce tzc.s OF
sc-s case : the gradual ircrsSse q
decrease II the value Of lSri under
Jesse to- long term Of yeSrs. while
TIE rent remains constant 1. vas
EgUsd Cy co1nSsl thst the question.
80 fzr s. tLe gOyssrnsrt / c1reern
81 = merely ore q superintendent
- TIE tSL between rce landlord and
the tenant sri tbst therefore the
-CasSIC1 q ucfarress 10 the govern
-ect co-lt Tx a-lss. since Whist
El1Ld nos hs O5:Sired from the lsrd
and EO-li be obssired from the
tenant Bat This : 10. 50. TIE
tenants iE.s-es. nus. be assessed by
.sss-t 81 It's tue value. irrespective
II Ece SsssssZsEf II The lsrdICrJi's
Nov II. tor Instance.
iErlrg s l0-g te-u the land sbo1ld
greatly Increase II value. tie inter
ss.s q bosG ts-zrt ard landlord /
sCCl3 Icc-esSe II y.lrz. O-. while
tie assessed: 4 the tsnSns's
interest EC1l3 d Increased 50 far s.
tbs c21ss = c-Cos-Csd. the ssszss-
-s-t q TIE lzEilC-i's interest Il the
s-gct ys- r1ls we've followed.
EC1-i rsCs-C re sane. and The II
,-sGss u The value q Ms I-ferss,
sC--i CC1 Dc assessed 70 EryCre-
S1p1Css. for instance. tie land :
sC-sE. - sgreed II this case, SI5Gun,
md sCPrcss TIE tern : abCc1 %
expire lie teCsEEis Interest EC-Ld
.Eec bs assessed IS ccly : rc-i1L
TZCs- Il E. al; tie lsril1-i's iEts-
81 EC1-i &c assessed 81 S521l. ard
5 Ealzs q SIIIS1l EocLi nCs Dc
- anyone
L : uncsesssEy f1- = 70 d=ci3s
-pCc EECZ The burden q pguot lies
u shaw iEss TIE yzlzszi1c Of eight
years rental ! -EErifes-ly unfair q
fC=, shifting f-r TIE U-E-
pus5s q this case that tie burden !
u TIE sss5ssC-. Il seems 70 L tEs-
.c5s kss bsez sEC~r- he 6zt=r5-
at E5Es=lt Ei-I-s TIA. tie Izr5 II
.Cc1-os-s,3 D the lease / EcrtE
SI5-4u Is Jar yearly rs-izl es1
-s-s1 q TIE tzsls 4 tie ssstcfCzy
ne Eo1li q Cz@siEbi q this
s-1Ii q SIS75- 81 zrasss q SIz75
-TE tie Es-l sc-Czl-y rses5Fsd- TIE
-s1s= = tcs sIC= = q Ec5c1 tEe lad
=ss assessed Lad zbc-1 I've ard
three t--ElEs years 70 rC1- WItEC-t
-sE-s IT, Erss=Cs FCErE q SIk75
y=a- t1E tbs I=zgrk q tina b-5.
tsT1rsly q IL plzl1EE. tzE-g tEs
EECls sD01Cl- I've AID tErs= t11r1cs
EZ=s Sl41l, - Ecd tEE- III C1i-e
$500 : tE= INST that TIE U-z-EEE
cad =! tEzt TIE TElc= q his Izu5
: 6=pEe-ists,3 - rszs1- q til Iezse-
Ms E1-ld leave Ia Isss than So5el
3 tEs EzI1= @: tie lzEd IEcc-t=-s1
:! IL l74s=. q E1-s ttz1 tsIcs tie
AIT q 10 = 80 = ESQ.,