The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1897-07-27
ASSESSORS NOTICE.

The Assessors of the Republic of Ha-
wall hereby give notice that their Of
fees will be open from the first to the
thirty-frst day of August, from 9 a.
m. to 4 p. m. Sundays and holidays
excepted) and on Saturdays until IL
noon, for the purpose of receiving the
returns of the gains, profits and in
comes of all persons and corporations
required by law to render the same.
Your attention is called to Act 65 of
the Session Laws of 1896, and especially
to the following section of said Act:
Section 5. 1t shall be the duty of all
persons of lawful age having an in
come of more than fifteen hundred dol
lars for the taxable year from all
sources, computed on the basis herein
prescribed, and of all corporations made
liable to income tax, to make and rem
der list or return, between the first
and thirty-frst days of August in each
year, in such form and manner as may
be directed by the Minister of Finance,
to the Assessor of the Division in
which such persons or corporation re-
side, locate or does business of the
amount of their or it's income, gains
and profits as aforesaid; and all guar
dams, trustees, executors administra-
tors, agents, receivers, and all persons
or corporations acting in any fiduclaIy
capacity, shall make and render a list
or return as aforesaid, ID the Assessor
of the Division in which such person
or corporation acting in n fiGuciary Ca
pacity reside or does 0usin ass, OF the
amount of income, gains and profits of
any minor or person for whom they
act, but persons having an income of
fifteen hundred dollars IT Il a less
amount are not required to make such
report; and the Assessor shall require
every list or return to be verified 10y
the oath or affirmation of the party or
of the President, Vice-President or
Manager of the corporation, or in the
case of foreign corporations, of the
Resident Manager or Agent of the cor
poration rendering it. And if any per-
son or the President, Vice-President or
Manager of any corporation, or in the
case of foreign corporations, the Resi-
dent Manager or Agent shall refuse or
neglect to render such return within
the time required as aforesaid, or
whenever any person or corporation
who is required to deliver such return
of income fails to do so at the time re-
quired, or delivers any return which,
in the opinion of the Assessor, is false
or fraudulent, or contains any under
statement, it shall be lawful for the
Assessor to summon such person, Pres
ident, Vice-President, Manager, Resi-
dent Manager or Agent of or any per-
son having possession, custody or care
of books of account containing entries
relating to the business of such per-
son or corporation, or any other per-
son he may deem proper, wherever re-
siding or found, to appear before him
and produce such books, at time and
place named in the summons, and to
give testimony or answer interrogation
under oath, respecting any objects liza
BILE to tax or the returns thereof.
JONATHAN SHAW,
Assessor, First Division.
c. H. DICKEY,
Assessor, Second Division.
H. c. AUSTIN,
Assessor, Third Division.
J. K. FARLEY,
Assessor, Fourth Division.
Approved:
HENRY E. COOPER,
Minister of Finance, ad Interim.
1S79-7t