The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1900-01-17

Err PERSONS LIABLE TO PAY
TAXES IN THE HAWAIIAN ISL
ANDS:
The Assessors of the Hawaiian ISL
ands hereby give notice that their Of
fees will be open from the FIRST TO
THE THIRTY-FIRST DAY OF JAN
. UARY, inclusive, from . a. m. to p.
m. (Sundays and holidays eXcepted) -,
and on SATURDAYS until Il noon,
and all persons liable to be taxed in
said Hawaiian Islands, either in their
own right or as Guardian, Administra-
tor, Executor, Trustee or otherwise,
are required by law to bring in to the
Assessors, within the time above spec
fled true lists of all their polls and
estates, both real and personal.
Your attention is called to the fol-
lowing regulations of the Board of
Equalization for the Assessment and
Collection of Taxes for the Hawaiian
Islands:
No. Value of land to be separate
from value of buildings and i'm
provements.
No. 2-In making a return, state the
street and number of lots in town,
or lots in the country shall be de-
scribed by noting the name of the
Iii or Ahupuaa in which they are
situated and the number Of the
Land Commission Award and
Royal Patent. under which the
land is held, and the area. Also,
state if any property has been sold
during the year, to whom and for
what price.
No. 3-Returns of Personal Property
are to be as of your books of jan
uary 1, 1900.
No. Under Leasehold Interests
schedule must be given Of all
leases, their term, rental and I'M
expired term.
No. 5-Growing crops of all kinds. !
not specified above. are taxable.
Growing rice is to be assessed I
May 1.
No. 6-All Schedules attached to this
return are a part thereof and /
must be filed out as follows:
Admitted Growing Crop .
of Cane" requires the following
particulars: No. of Acres, De-
scription, Value per Acre, Estima-
ted Yield in Tons of Sugar Of Crop
Canes.
Schedule B-Entitled Lands Leased"
requires particulars as per rule /
No. 4.
Schedule C-Entitled Lands held in
Fee Simple" requires particulars
as per rule No. 2. Also state is the
land in Forest, Cane or Pasture. II
Schedule IDENTIFIED Cattle List"
requires number and value of ,
working and herd cattle, mich
cows and bulls, native or imported.
Schedule z - Entitled Information
Required in Estimating Aggregate
Value of Business Enterprise for
Profit, required by Section GS, Ses- '
sion Laws, 1896" statement of
past years business. Amount gross
receipts. Total actual running a
expenses. Amount net profits. =
Number of tons Of crop if a sugar, I
coffee or rice plantation. Sales of ?
corporation stock. Name Of ven L
dor, name of vendee, number Of :
shares, price paid, number tons, =
estimated crop for the succeeding
year. Estimated aggregate value
of business enterprise.
70. 7-Consignments of Property .
wherever from, in or out Of bond, :,
are to be taxed here. u
%. S-Personal taxes shall be paid o.
by every male inhabitant of the d
Hawaiian Islands between the
ages of twenty and sixty years, :.
unless exempt by law. :
JONATHAN SHAW,
Assessor of Oahu.
c. H. DICKEY,
Assessor OF Maui -
NATHAN G. WILLFONG. al
Assessor of Hawaii til
J. K. FARLEY, es
Assessor of Kauai. u
Approved by II,
S. NJ. DAMON. ez
Minister of Finance. tr
Honolulu, December 80, 1899. su
The Minister of Finance approves of IN
e following list of persons to act as
aputy Assessors and Collectors for
e year 1900: -,
OAHU.
hu. Alexander ID. Thompson
'nolulu.. Henry c. Ovenden