Evening bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1895-1912, 1897-07-31
BY Authority.
Assessors Notice.

OF Hawaii hereby give notice that
their offices will be open from the
first to the thirty first day Of Au.
gust, from . n. m. TO 4 p. IN. Sun.
days and holidays excepted and
on Saturdays until IL noon, for
the purpose Of receiving the re-
turns of the gains, profile and in
comes OF all persons and corpora
tons required by law to render
the same.
Your attention is called to Act
Go of the Session Laws Of 1896,
and especially TO the following
section of said Act:
Section 5. 1t shall be Tho 1Ity
of all persons of lawful d.. nav
ing an income of more than fifteen
hundred dollars for the taxable
year from all sources, computed
on the basis herein prescribed,
and OF all corporations made liza
BILE to income tax, to make and
render a list or return, be-
tween the first and thirty first 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 reside, locate or does
business of the amount of their or
it's income, gains aud profits as
aforesaid; and all guardians,
trustees, executors, administrators,
agents, receiver, and all persons
or corporations acting in any
fduciary capacity; shall make and
render a list or return as afore-
said, to the Assessor of the Divi
sion III which such person or cor
poration acting ia iduciary
capacity reside or does business,
OF the amount of income, gains
and profits of any minor or per
son for whom they act, but per
sons having an income of fifteen
hundred dollars or of less
amount are not required to make
such report; and the Assessor
shall require every list or return
to be verified by the oath or affirm.
alton Of the party or of the Presi-
dent, Vice President or Manager
of the corporation, or in the case
OF foreign corporations, of the
Resident Manager or Agent |
of the corporation render
ing it. And if any per-
son or the President, Vice-Pre-
sident or Manager Of any corpo
ration, or, in the case of foreign |
corporations, the Resident Man
ager or Agent, shall refuse or
neglect to render such return
within the time required as afore-
said, or whenever any person or
corporation who is required to
deliver such return of income
fail to do so at the time required,
or delivers any return which, in
the opinion of the Assessor, is
false or fraudulent, or contains
any understatement, it shall be
lawful for the Assessor to sum.
mon such person, President, Vice
President, Manager, Resident
Manager or Agent of or any per-
son having possession, custody or
care of books of account contain
ing entries relating to the bust.
ness OF such person or corpora
ton, or any other person he may
deem proper, wherever residing
or found. to appear before him
anu produce sucn books, at time
and place named in the summons,
and to give testimony or answer
Interrogation under oath, respect
ing any objects liable to tax or
the returns thereof.
JONATHAN SHAW,
Assessor, First Division.
9. III. DICKEY,
Assessor, Second Division.
IL. G. AUSTIN,
Assessor, Third Division.
j. X. FARLEY,
Assessor, Fourth Division.
Approved:
THEo. +. LANSING,
Minister of Finance.
Honolulu, July 80, 1897. 672-3t