The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1898-04-08
TAXATION.

alton which all writer's agree upon,
but which hardly country in the
world follows In framing a system
of taxation we do not want tax
which can be lodged, as much of our
property tax is lodged here in vari-
Gus ways. from the poor man who
nominally divides his property among
the members of his family and claim
ing a three hundred dollar exemption
for each. thus sometimes avoiding any
taxes at all, to the rich corporation
whose property is so VIGOROUSLY un-
dervalued that a single years income
almost equals the total valuation. Nor
should a tax be regressive, like our
personal taxes. which increase the
relative burdens as strength to bear
them decreases.
The first great principle of taxa
ton is equality of sacrifice. OF this
John Stuart Mills says: "As gov
eminent ought to make no distinction
of persons or classes in the strength
of their claims upon it. whatever sac
rifices it requires from them should
be made to bear as nearly as possible,
with the same pressure upon all,
which. il must he observed, is the
mode by which least sacrifice is occa-
stoned ON the whole. If any bears
less than his share of the burden.
some other person must suffer more
than his share. Equality of taxation,
therefore, means equality of sacrifice.
1t means apportioning the contribu-
ton of each towards the expenses of
government. so that he shall feel
neither more nor less Inconvenience
from his share of the payment than
every other person experiences from
his"
1t was shown the other day that
man with an income from his work
here of $50 per month paid taxes at
the rate of two and five-siXthS per
cent, while property tax was but one
per cent, and that upon property
there was "A $500 exemption, so it is
very evident that we here violate the
very first principle of taxation, and
as has also been stated, our system is
Anticipated and unjust.
The second principle of taxation is
that it should be certain in its amount
and in the time of payment and in
the manner of payment. This we fair
ly carry out. We do not leave it dis
cretionary to our tax officers to re-
turn person as delinquent or not II
matters not who may be delinquent,
the tax assessor must return him. In
some states, sheritfs are allowed to use
their discretion, and accordingly they
press hard on political opponents,
while they deal gently with political
friends, and corruption is at once Gre
ated.
The third principle of taxation says
that the convenience of the tax payer
is Il matter of prime importance.
Thus the time of year when taxes are
sible with the period when the taxed
receive their returns. TO this few tax
systems give any heed. Yet writer's
on taxation urge that farmers taxes
should be made payable at the time
when their crops come. People who
receive weekly or monthly wages
should have their taxes collected quar-
terly.
Our personal taxes here are in nine
cases out of ten paid by the employers
of labor, and it takes several weeks
for the men to get straight again. y
quarterly payment of direct taxes up
on laborers who are paid weekly,
could far more easily be made.
The last of the four great princi-
pies is that taxes should be collected
with as little expense as possible.
That as much money of the taxes
should go into the treasury as posi-
BILE and as little as possible into the
pockets of the collectors. For instance
if tax is unpopular and it takes fif-
ty per cent of the tax to collect it, it
had better be dropped and something
more economical substituted. The
cost of collection of taxes in Turkey
rises in some cases as high as seven
ty-tive per cent, and the results are
ruinous to the country.
Clear as these four principles are
there is hardly government upon
earth that does not offend against
some one of them, more or less. That
our own does is clear as day What
we want to aim at is to strive and i'm
prove our methods as much as pos
sibe, and upon this there is much to