The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1896-04-08
NOW TALKING TAXES.
COMMITTEE REPORT PRESENTED IN
THE SENATE.
Recon- Made - Figures and
Dstes-Poll and School
House.
THIRTY-NINTH DAY.
Senate.

by ~ physicians and dentists
against license.
Mr.. Lyman reported the Regis
tration bill, Ensign bill, Judiciary
bill and bill relating to election.
passed to the President for hi.
signature.
Mr.. Lyman for the Special Com
mittee on the matter Of RENTING
duties to Messrs. Hackfeld & Co
for machinery imported and now
desired to be sent out OF the coun.
try reported as follows: Consult.
ing with the Collector of Customs
and the Executive and finding thai
said machinery has long been re.
moved from the Custom House
and the duties paid; that to now
refund the duties would be con-
trary to the established rules of the
Custom House, would establish a
dangerous precedent, there is nc
telling how far it might extend and
would be contrary to law. There
fore we cannot recommend the
granting OF said petition, but dc
recommend that il be laid upon the
table. Adopted.
Mr.. McCandless, for the Tax
Committee, reported as follows:
Honolulu, April Sth, 1896.
HON. w. Z. WILDER,
President of the Senate.
SIR:-Your Special Committee,
to whom was referred Senate Bill
No. 2, relating to internal taxes,
report that they have had the same
under consideration and recommend
the following amendments thereto,
viz:
First. That section 10 of said
act be amended SO as to read as fol-
lows:
Section I6. All real and per-
sonal property and the interest Of
any person in any real or personal
property shall be assessed separately
as to each item thereof for its full
cash value.
Provided, however, that in all
cases where real and personal prop
erty 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 considera-
ton the net profits made by the
same, and all other facts and con-
siderations which reasonably and
fairly bear upon such valuation.
In ascertaining the aggregate
value Of the property constituting
an enterprise for profit for the pur-
pose indicated by this Section, there
shall be excluded therefrom the
value of shares, in other Hawaiian
corporations, held or owned by
such enterprise, and all property on
which specific taxes are levied.
And further provided, that when
any real estate or house is rented OF
leased. the sum Of eight years
rental thereof shall be the assess.
ment value of such real estate OF
house, unless such valuation shall
be rnanifestly unfair or unjust"
Second. By adding a new sec
ton after section 66, to be called
section 81, to be worded as follows
viz:
"Section 81. If any of the prop
erty by this act directed to be re
turned shall consist of real or per
sonal property. or several classes o
kinds or parcels Of real or persona
property, respectively, which are
combined aud made the basis of al
enterprise for profit, the person
making the return shall give de
tailed description Of such propert.
and state the aggregate value there
of, taking into consideration the ne
profit made by the same; and al
other facts and considerations whicl
reasonably and fairly bear upoI
such valuation.
He shall state what, if any, tn
net profits Of such enterprise hav
been during the twelve month
next proceeding; and if known
what sale or sales OF stock or othe
interest in such enterprise hav
taken place during the twelv
months next preceding, givin
the name of the person selling, tn
person buying, the number {
shares or proportion OF interest sol
upon each sale; and, when known
the purchase price thereof.
Third. By adding four ne,
Sections after Section 80, to b
called Sections 81, 81, 50 and 81
and to be worded as follows, viz
appeal to Supreme Court"
Section oI. Ii any tax appe:
Court shall reduce the valuation {
any property below the valuatio
placed thereon by the assessor S
that such reduction shall amour
to FIVE thousand dollars or W
wards;
Or shall value the property of an
tax payer at Five Thousand Do
lars or more, greater than the walt
alton placed thereon in his tax r,
turn by the person making the r.
turn thereof;
The Tax Assessor or the ia
payer as the case may be, ma
at any time within twenty da,
appeal to the Supreme Court fro
such decision of such tax appe
court, by filing notice Of appea
and if the appellant is the tax-paye
depositing with tie chairman
such court the sum of one hundr,
dollars, or file in lieu tt ereof,a Dor
with sufficient surety to the Clei
of the Supreme Court in the su
of one hundred dollars, conditions
to pay all costs Of such appeal
case the same is not sustained.
Certificate of Appeal to Supren
Court"
Section 81. Upon any appe
hainu Derfected as aforesaid NJ