The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1896-04-10
CHANGES IN TAX METHODS
Some Plans for Increasing Revenue.
committee Report 10 the ~euaUe-'ret-
TO the Bottom Ut ir-hppeal-
10 supreme Court.
HONOLULU. April s. 1896.

Hon. w c. Wilder President of the
i Senate. Sir:-Your special committee
to whom was referred Senate Bill No
,. relating 10 internal taxes. report thai
they have had the same under consid-
Grafton and recommend the following
amendments thereto, viz:
First-That Section 10 of said Act be
amended so as TO read as follows:
S .ction Is. All real and personal
! property and the interest of any per-
! son in any real or personal property
/ shall be assessed separately as 10 each
item thereof. for its full cash value
! Provided. however, that in all cases
/ where real and personal property or
| 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.
In 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-
cluded therefrOm the value of shares,
in other Hawaiian corporations. held or
al
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 a new section af-
ter Section 90, 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 mbined 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 proceed
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. 81, SO and S4, and to be worded 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 $4,000 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 SUI
Dreme Court from such decision of such
AK appeal court, by filing a 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
leu thereof a bond with sufficient sure
y TO the Clerk OF the Supreme Court.
n the sum of 500. conditioned to pay
I'll costs of such appeal in case the same
S not sustained.
Certificate of Appeal to the Supreme
COURT.
Section 81 Upon any appeal being
perfected as aforesaid, the chairman
If the Tax Appeal Court from which
uch appeal is taken shall Immediately
Gritty up to the Supreme Court the
ecord of all proceedings had before
uch Tax Appeal Court in and concern
ng such case, in which certificate there
hall be set forth:
I. The valuation of the property in
ispute, claimed by the assessor
y. The valuation of the same. claim -
d by the taxpayer.
IS. The valuation placed thereon by
he Tax Appeal Court.
Such certificate shall be accountant
d by copy of the evidence taken be-
ore such Tax Appeal Court, and the
ecisiOn of such Court in such case.
Evidence on Appeal to the Supreme
curt.
Section SO. Upon any appeal to the
uprem5' Court under the provisions of
MS Act, the evidence taken before the
AK Appeal Court in connection with
Ich appealed cause shall be considered \
y the. Supreme Court. and ii may also
| its discretion, allow further evidence
} be introduced by either party.
Costs on appeal TO Supreme Court.
Section "a. The costs of any such
opeal 10 the Supreme Court to be
aid by the taxpayer. if the decision OF
lch Court is q gainSf him shall he He