The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1896-06-26

full verified oath animation
in such the Minister of Finance prescribe of all
following the whole twelve months ending
Both last preceding the date of such
First. gross receipts of corporation sales
abroad. all kinds of business of
every and nature.
expenses corporation exclusive of inter
annuties and dividends.
profits of corporation without allow
or interest. annues and dividends.
Fourth The amount paid of interest. annui-
ties and dividends stated separately.
paid in salaries of than six hun
dollars person employed and the name and ad
dress each persons the paid to each
duty of all persons of lawful age
having of than fifteen hundred dollars for the
taxable year computed the basis herein
prescribed corporations made liable to income tax
a list return, between the first and
thryrst days August each year in such form and
may by the Minister of Finance to
of the Division in which such persons or cor
poraon reside of their
gains and profits aforesaid and all guard
administrators agents. receivers
all persons corporations acting in any fduciay capac
v shall make and render list or return
in which such corporation
acting fducary capacity reside does business of the
amount gains profits of any minor for
they but having an income of fifteen hun
dred dollars a less required to make
report the Assessor shall require every list or re-
turn by the oath affirmation of the party or
President President Manager of the corpora
foreign corporations of the Resident
Manager gent corporation rendering it. And if
the President VcePresdent or Manager OF any
corporation the of foreign corporation the Resi-
Manager shall refuse neglect to render such
return within the time required aforesaid whenever
person corporation required deliver such return
of income time required, delivers
which, opinion the Assessor is false fraud
uent any shall be lawful for
such person, President VcePres
ident Manager Manager Agent of
having possession custody of books of account
tanning entries relating person
poraon other he deem proper wherever
residing found appear before him and produce such
books and place named in the summons, and to
give testimony interrogation under oath respecting
any objects liable o the returns thereof
Section 1t shall duty every corporation do
ing profit keep full regular and accurate books
Of upon transactions shall be entered
day day regular order and whenever the Assessor
of corporation is assessabe shall
and return of the income of such
corporation made lie shall make affidavit of
such belief grounds which it is founded and
Minister shall examination thereof conclude there
good grounds for BELIEF he shall issue in
writing corporation permit inspection of the
corporation made and such corpora
shall comply with such then the AS
OF DIVISION shall from information he
obtain estimate of the amount of such income and
add hundred per thereto which said assessment
lawful of such income
shall be subject appeal.
Section When any person or corporation having tax
able income refuses negects render return list
required by law, renders understaed false
list the Assessor shall make according
TO information which he obtain, and his
own view return according
IoJI1
corporation and the said Assessor shall the in
and in of any of false fraudulent list
shall add 300 per and of
a neglect make list return, verify the
same aforesaid be shall add hundred per
added the shall be collected the