The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1896-04-10
AFTERNOON SESSION.

Al the afternoon session Section 81
exempting certain property from taxa
ton. brought forth an amendment by
Senator Waterhouse to exempt the OPP
era House and the Maternity Home
from taxation. Senator McCandlass ad-
ded the Y. NJ. c. A The amendment
favoring the Maternity Home met with
almost unanimous support, anG was
finally adopted Minister Damon sup
ported the Opera House amendment,
but the measure was finally lost The
amendment exempting the y Nj. {. A.
passed by a vote OF TO 1. The section
then passed as amended
Section S3, relating to further eAemp-
uonc, passed.
Sections 81 and So, on appointment
and removal of assessors. passed.
Section SO, relating TO appointment
and removal of deputy assessors. pass
ed as read. Sections defining the pow
ers and duties of deputy assessors, the
rights, powers and duties OF assessors,
location of offices, passed as read
Section ~ was deferred. Section 10
passed with slight amendment. Other
intervening sections passed as read.
Section 81. on publication of delin-
Quent tax list: Section IS. on enforce
ment of delinquent taxes, and Section
SO, on delinquent personal taxes. pass
ed as read Section 90, on arrest. trial,
penalty for delinquent taxes, passed
with slight amendment Section 81, de-
fning procedure upon distress for taxes;
Section %, on procedure against un-
known or nonresident delinquents, and
Section IS, police must assist assess
oTs,' passed. Section 81, relating TO the
Board of Equalization. passed as read.
Section So, providing that property
shall be assessed each year with refer
ence to the quantity and value OF the
same, on the first day of January of
each year, except as by this Act other
wise provided" Passed.
Section Sc, relating to tax returns,
passed as read.
Section 81, a new section proposed by
the committee, passed with an amend
ment adding the words ''as well as gross
receipts" after the words the net
profit"
Section SIS, on penalties for failure to
make return; Section So. on times when
personal and dog taxes are due; Section
20, on public inspection of assessments;
Section II, providing for notice of ap-
peal; Section -, on costs, and Section
70, on certificate of appeal, passed as
read
When Section "A, On tax appeal court,
was brought up, the Attorney General
called attention to the fact that it was
often hardship for the Circuit Judge
Of Hawaii to serve on the tax appeal
board. To put the Judge on this board
was asking too much; it was also incon-
sistent, as the last part OF the section
provided that no assessor or his deputy,
or Government officer or employe shall
be appointed 10 sit or act as member
of any such court of appeal
Senator Hooking said that he had
10 have legal head 10 the board of APP
peals
On motion of the Attorney General
the section was deferred
Section IS was also deferred. Section
76, defining quorum in the tax appeal
board, was amended by inserting the
words, except as herein after proyid-
ed" af ter the words The decision OF
the court or majority OF it's members
shall be final and conclusive" Section
II passed a sread
Sections 7s and 79, defining the pow
ers Of the tax appeal courts, passed as |
read Sections 50 and 81. on pay of |
courts and taxation of costs, passed as |
read Sections 50, So, 81 and IS. relating
to appeal TO the Supreme Court, were
passed as recommended by the commit |
tees report given in another column
Senator Hooking moved to reconsider |
Section % and refer it to the judiciary
Committee He believed the section was
unconstitutional, on account of thei
clause in the constitution against ap-i