The times. [volume] (Richmond, Va.) 1890-1903, 1898-08-05
TRADE ATTITUDE
TOWARD HAWAII
There viii Be Few Changes Until
Congress Makes the Laws.
MUST HAVESPECIAL PROVISIONS
FraternaI Societies are Exempt from
the Insurace Tax-Thc Postofiicc
Changes i'm Nirginia-Dis-
charges from the Army.

Treasury Department has published for
the information Of collectors and others
the following opinion Of Attorney-General
Griggs. defining the status OF ports OF
Hawaii during the interim between an
nexation and the passage OF laws by Con-
gress governing the relations Of the two
countries:
you ask my opinion as TO whether the
tonnage tax should be collected from
vessels coming from Hawaiian ports.
"The resolution OF Congress which, with
the corresponding action OF the Republic
Of Hawaii. annexed the Hawaiian Islands
10 the United States operated for inter-
national purposes 10 make those Islands
part Of the territory OF the United States.
But when territory is acquired by treaty
or conquest OF otherwise. its relations 10
the nation acquiring Il depend upon the
laws OF that nation unless controlled oy
the instrument Of cessiOu. IL may for
certain purposes remain foreign tempo
rsrily or permanently. and is not presum-
ed to be at once put upon the same loot
ing as ali other territory of the nation,
but rather the contrary.
when. therefore. Florida had been
coded and fully transferred 20 the United
states, its ports were regarded as foreign
within the meaning OF our revenue laws.
(F1eming ct al V. page Q. How. dl'J
This being 80. 70 seems to me We
should be able 10 find some provision in
the resolution anneXing the Hawaiian
Islands indicating an intention TO change
the relations of our tonnage tax laws 10
Hawaiian ports and vessels coming from
them. or those relations should be re-
garded a. continuing.
such an intent / do not find in the
general declaration annexing the Islands
as part OF the territory of the United
States That declaration. there having
been no treaty, is intended 10 have the
effect OF a treaty OF cesslon merely. IL Is
the act whereby the islands become. in
a broad sense. subject 20 American sOver-
eighty. How that sovereignty Will regu-
late their status. with regard TO itself and
its laws. is not thereby Intended 10 be
determined.
Neither do think that the express de-
claration that our land laws and certain
other laws shall not apply 10 the Islands
carries the Implication that other laws
shall apply TO them, upon the principle,
often misunderstood, that the expression
OF one thing excludes another.
AFFAIRS UNCHANGED.
ION the other hand. the resolution IS re-
piete with indications that, temporarily,
the relations of the two countries are 20
continue practically unchanged. Even
some Of Hawaiis relations with other
countries are 50 TO continue; its govern
mcnt is still 10 exist and collect its rcvc-
MUGS: It's laws are to remain I'm force,
however AT variance with our laws. and
the powers. civil. judicial and military,
exercised by its officers, are still to be eX-
ercised.
EFT is moreover plainly apparent that
Congress rcgar the establishment 81 am
American government for and the extern
sion OF American laws 20 the islands as
matters 10 be attended 10 in the future,
upon a consideration Of the wile ,eDara-
ton OF the two countries in lcslllty and
character.
III we should hold the previous rela-
lions Of the two countries altered as sug-
gested, we should yainly look through
the resolution for any adequate pro-
vision for enforcing such laws as are
supposed 10 apply 20 the Islands. NO ar
rangement Is made for collecting our
tonnage tax upon vessels of other coun-
tries entering Hawaiian porte, nor is
any other tax law or other law OF the
United States. unless It be the law pro-
hiblting Chinese immigration, expressly
or implicitly. furnished with instrument
talities for its execution.
1T seems 10 me that, In view Of this
general plan and Of the express declara-
ton that the existing customs relations,
elsewhere spoken of as the present COM
mercial relations of the Hawaiian Is
lands with the United States and other
countries are 10 remain unchanged, it
is not going too far 10 say that Con-
gress has afiirmatiycly indicated its inn
tent that such laws as our tOnnage-taX
laws are to remain undisturbed by the
annexation Of the islands until Com
gress shall provide a government FOR
such islands or until a commission shall
advise and Congress enact such legisla-
ticn concerning the Hawaiian Islands as
they deem necessary or proper
Vessels from Hawaiian ports, there
fore. having been from foreign ports
within the meaning Of the tonnage-tax
law. have not ceased, in my opinion. 10
be vessels from foreign ports within the
meaning of that law"
THE INSURANCE TAX.
Commissioner Scott to-day rendered a
decision that the exemptions Of fraternal
societies and cooperative associations
from the insurance tax does not apply
10 life insurance companies. although
organized and conducted on the mutual
plan, unless such companies are fra
ternal' Beneficiary or purely local in
their character"
Commissioner Scott has given an opln-
ion in which he says:
I'm the opinion Of this office, the
theatrical performances referred 10 IN
the law are those which are given IN
connection with a circus, as the term
circus is ordinarily understood. when,
therefore, a travelling theatrical COM
pany plays dramas without exhibiting
'feats OF horsemanshp or acrobatic
sp0rts) in towns whose population Is
p 100 or less or plays in any building
whose proprietor does not hold the spe-
cial tax stamp OF 800 for his building,
under paragraph OF that section OF the
act, the manager Of the company must
pay the special tax; but the special tax
required OF him Is 10 be paid not under
paragraph Z, but under paragraph Of
this section, viz, so for the special tax
year beginning July LIST in each calendar
year, or at that rate reckoned from the
first day OF the month in which the la
bility begins 10 the first day OF July fOl-
loving"
OTHER DECISIONS.
Other decisions are as follows:
Express and Geographic money orders
must bear a stamp tax. on the latter
this is In addition 10 the tax on the tele-
gram.
Interest coupons made in the form OF
| promissory notes. taxable as promissory
notes.
Where note embraces in its face value
| both principal and interest, tax imposed
on face value.