The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1896-04-10
CHANGES IN TAX METHODS
Some Plans for Increasing Revenue.
Committee Report to the senate-Get-
to the Bottom OF it-Appeals
to supreme Court.
HONOLULU, April s, 1896.

| to whom was referred Senate Bill No
f 3. relating to internal taxes, report tina
they have had the same under consid
, Grafton and recommend the followin.
amendments thereto, viz:
First-That Section 16 of said Act b,
amended so as to read as follows:
Section 16. All real and persona
property and the interest of any per
son in any real or personal property
shall be assessed separately as to each
item thereof, for its full cash value.
Provided, however, that in all cases
where real and personal property OF
several classes or kinds or parcels OF
real or personal property, respectively
are combined and made the basis of an
enterprise for profit, shall be assessed
as a whole on its fair and reasonable
aggregate value.
I'm estimating the aggregate value OF
each such enterprise for profit there
shall be taken into consideration the
net profits made by the same, and all
other facts and considerations which
reasonably and fairly bear upon such
valuation.
In ascertaining the aggregate value
of the property constituting an enter
prise for profit for the purpose indicat-
ed by this Section. there shall be ex-
Guided thorefrom the value of shares,
in other Hawaiian corporations, held or
owned by such enterprise, and all prop
erty on which specific taxes are levied.
And further provided, that when any
real estate or house is rented or leased,
the sum of eight years. rental of the
same shall be the assessment value of
such real estate or house, unless such
valuation shall be manifestly unfair or
unjust"
Secondly adding new section af-
ter Section Sc, to be called Section 81,
to be worded as follows, viz:
Section 81. If any of the property
by this act directed TO be returned shall
| consist of real or personal property, or
several classes or kinds or parcels of
real or personal property, respectively,
which are combined and made the basis
of an enterprise for profit, the person
making the return shall give detailed
description of such property and state
the aggregate value thereof, taking into
consideration the net profit made by the
same: and all other facts and consid-
erations which reasonably and fairly
bear upon such valuation.
He shall state what, if any, the net
profits of such enterprise have been
during the twelve months next preced-
ing: and, if known, what sale or sales
of stock or other interest in such enter
prise have taken place during the
twelve months next preceding, giving
the name OF the person selling, the per-
son buying, the number of shares or
proportion of interest sold upon each
sale; and when known, the purchase
price thereof
Thirdly adding four new sections
after Section so, to be called Sections
81, 80, SO and 81, and to be word d as
follows, viz:
Appeal to Supreme Court.
Section 81. If any tax appeal court
shall reduce the valuation of any prop
erty below the valuation placed thereon
by the assessor, so that such reduction
shall amount to $1,000 or upwards;
Or shall value the property of any
taxpayer at $4,000 or more, greater than
the valuation placed thereon in his tax
return by the person making the return
thereof;
The tax assessor or the taxpayer, as
the case may be, may at any time
within twenty days appeal to the Su-
preme Court from such decision of such
tax appeal court, by filing notice of
appeal, and if the appellant is the tax
payer, depositing with the chairman of
such court the sum of 500, or file in
lieu thereof bond with sufficient sure
ty to the Clerk of the Supreme Court,
in the sum of $500, conditioned to pay
all costs of such appeal in case the same
is not sustained.
Certificate of Appeal to the Supreme
Court.
Section 81. Upon any appeal being
perfected as aforesaid, the chairman
of the Tax Appeal Court from which
such appeal is taken shall Immediately
certify up to the Supreme Court the
record of all proceedings had before
such Tax Appeal Court in and concern
ing such case, in which certificate there
shall be set forth:
i. The valuation of the property in
dispute, claimed by the assessor.
-. The valuation of the same, claim
ed by the taxpayer.
%. The valuation placed thereon by
the Tax Appeal Court.
Such certificate shall be accompani-
ed by copy of the evidence taken be-
fore such Tax Appeal Court, and the
decision of such Court in such case.
Evidence on Appeal to the Supreme
Court.
Section SO. Upon any appeal to the
Supreme Court under the provisions of
this Act, the evidence taken before the
Tax Appeal Court in connection with
such appealed cause shall be considered
by the Supreme Court, and ii may also,
| in its discretion, allow further evidence
to be introduced by either party.
Costs on appeal to Supreme Court
Section "a. The costs of any such
appeal to the Supreme Court IN no