The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1896-03-04
TAX ACT PRESENTED.
MIR. DAMoS INTRoDUCrs THE SAME
IN THE SENATE.
A Clear synopsis -. Changes That Are
Made The House Pro-
ceedings.
ELEVENTH DAY.


ing the Senate this morning there
were only seven members present.
President Wilder and Vice Presi-
dent Kauhane were both absent.
Senator Horner of Maui took the
chair. On motion of Senator
Brown recess was taken to 1880
p. III.
Before the Senator departed from
the Chamber, Vice President Kau
hane and Senator McCandless ar
rived. Mr.. Brown moved to re-
consider the motion for recess. This
was done, and the session opened
with nine members present, viz:
Vice President Kauhane Of Hawaii,
Senators Brown, Wright and Nc
Candless of Oahu, Hooking and
Horner of Maui Lyman and Nor
thrup of Hawaii and Rice of Kauai
Mr.. Damon presented detailed
statement of the general expenses
Of the cholera epidemic Of 1895.
The reason for this report is a con-
stitutional requirement that the
Minister OF Finance report to the
Legislature all moneys appropriated
by tie Council of State.
The report was referred TO the
Finance Committee.
Mr.. Brown reported two bills re-
terred to the President tor his
signature.
Mr. Rice reported several bills
returned from the printers. They
were Appropriations from Current
Accounts Bill and the Opium Bill.
Mr. Brown gave notice of bill
ty amend section 2, chapter so. and
section 4, chapter 3, Session Laws,
relating to Chinese immigration.
Minister Smith gave notice of a
bill to amend section IS, chapter 70
of the laws OF o. relating to assess
ments.
Mr. Damon, under suspension of
the rules, introduced bill making
changes i'll the tax law, of which
hesfurnished following synopsis:
/. One main change is in the re-
arrangement Of the law, placing
the Sections in logical sequence as
to subject matter and by placing
all Sections relating to the same
subject matter together, thereby
greatly facilitating reference to the
Statute.
The order in which the subjects
treated OF come in the Statute is as
follows:
a. Taxation Divisions.
b. A Synopsis of all dates. This
will be OF special convenience as
the sections referring to the differ
ent dates upon which the different
acts must be done are scattered all
through the law.
C. Sections describing the differ
ent kinds of taxes and disposition
of the special taxes, Road and
School Taxes.
d. Definitions OF different kinds
Of property and the respective bases
of assessment and valuation of the
same.
e. Exemptions from taxation.
f. Appointment and removal and
bonds of Assessors.
G. Powers and duties of Asses
sors.
h. Board of Equalization.
j. Time and method of assess
ments.
j. Appeals and Appeal Courts.
k. General Provisions.
?. A running index of subjects
runs throughout the law, facilitat-
ing reference thereto.
3. The principal change in the
law is the change in dates of assess
ment and all succeeding operations.
The date of assessment has been
changed from July Ist to January
Ist on all property except growing
rice which is assessed as of April /.
Corresponding changes have
been made in all the other dates
with respect to taxation. The
time for making up assessments
has heretofore been found to be too
short to do accurate work and the
time has therefore been extended
to July Ist
| Appeals may be taken at any
time between the Ist and goth of
July. The Appeal Courts will sit
between the Ist and goth Of
August.
| Taxes will become due on the
Ist of September and become deli1-
quent on the sth day Of November
instead of the 18th day Of Decem-
Der as under the existing law.
| 1t will be noticed that although
the assessment of taxes has been
put back for six months the date for
collection of the same has retro
graded only one month, so that there
will be requirement to pay taxes
only one month earlier than was re-
quired under the old law,
a. Carriage taxes heretofore
payable into the General Treasury
are combined with the Cart and
Dray Tax as part Of the Road Tax,
there is no reason why difference
should be made between the two.
| S. The tax on female dogs is
raised to three dollars as deterrent
to increase Of worthless dogs which
on several of the islands are so seri-
! Gus a menace to the sheep industry
as to almost cause its abandonment
Dogs are also required to wea their
tags all the year instead of for six
months only.
6. The exemption from personal
taxes heretofore accorded to FIRE
men and soldiers is limited to vol
unteer soldiers. There does not
seem to be any good reason why
persons employed in the military