The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1896-05-13
Political Union is the Sense of
Legislature.
WORKING ON LICENSE PROBLEM.
KapiolanI Park Association and the
Relief BIII-Decision OF the Supreme
Court on school Matters - Little
License Discussion I'm the House.

Senate convened at ten o'clock; all
the members present.
Minister Cooper handed the secre-
tary decision of Supreme Court on the
subject of taxation of sectarian schools.
Following is the report:
The question upon which the opinion
of the Justices of the Supreme Court is
asked by the Executive is stated in
your letter of the 2Sth uit., as follows:
HAS the Legislature authority, under
Article 81 of the Constitution, to ex-
empt property from taxes that is owned
or held by any association having or
maintaining in or upon such property
any sectarian, denominational or pri-
vate school?"
Article 81 of the Constitution reads:
Prom and after December 31st, 1895.
no public money shall be appropriated
or public land conveyed to or for the
support or benefit of any sectarian, de-
nominational or private school, or any
school not under the exclusive control
of the Government"
In the absence of constitutional re-
strictions, the power of the Legislature
to exempt classes of property from tax
alton is unquestionable. The constitu-
tional provisions to secure equality and
uniformity of taxation are held not to
prohibit the exemption of certain
classes from the general law, the rule
of equity and uniformity applying only
to such objects of taxation as the Legis-
lature may select.
The exemption from taxes in ques-
tion lie, of private schools) is not
within the letter of the prohibition of
Article 81 of the Constitution which
forbids only grants of money or land
for such schools, and which does not
forbid all aid of any character.
An exemption is not literally grant
of the same amount or a conveyance
of the same value. The argument might
be made that the release of a certain
object of taxation from the operation
of the general law necessitates the inn
position of heavier taxes for public pur-
poses upon objects not exempt, and that
the exemption is equivalent to "a grant
of money of the same amount to the
exempted object. The argument is a
rather forced one, and it is doubtful
if it's premises are true. Cogent reasons
may readily be imagined which may
have moved the trainers Of the Consti-
tuition to insert the prohibition in ques-
ton, forbidding appropriations of
money or conYeyances of land to pri-
vate schools, which would not be good
reasons against exempting such schools
from taxation. AS courts are bound TO
solve reasonable doubts in favor OF
Legislative authority, and must have
clear and strong convictions that an
Act of the Legislature violates a con-
provision, we feel author
lied to advise you that such an Act of
the Legislature as is the subject of your
inquiry would not De in controvention
of the 9th Article of the Constitution.
Secretary read report of bills passed
of same Senator Waterhouse report
ed for the Finance Committe making
corrections of errors made in printed
bill. Report was ac-
cepted TO be considered with the bill.
Senator Lyman, from committee on
lands, reported on bill 81, relating TO
fences.
Same Senator presented the following
joint resolutions:
Whereas it has, in the past, been the
announced policy, both of the Provis-
ional Government and the Republic OF
to advocate the annexation OF
Hawaii to the United States of Amer
lea;
And whereas the Legislature of the
Republic of Hawaii is now in regular
session assembled, and will soon ad-
journ for a considerable period;