The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1901-04-12

! and Manufactured by Any Person or
| Persons, Corpo ations, JOINT Stock
| Company and Co-Fartnership in the
Territory of Hawaii.
BE it Enacted by tie Legislature of the
Territory of Hawaii:
Section l. From and after the first dav
OF July, A. D. 1901, there shall be levied,
| assessed and collected by the Tax AS
SCISSORS of the Territory of Hawaii a tax
of Ten Dollars for each and every ton
of sugar produced or manufactured by
any person, corporation, joint stock
company or co-partnership in the Terri
tory OF Hawaii, and the tax herein pro-
vlded for shall be assessed by the assess
o1s and collectors of the several tax di-
visions of the Territory of Hawaii, and
collected and paid for the year ending the
49,. DAY OF .....--.-... next preceding
the time for levying, assessing, collecting
and paying of said tax
Sec z 1t shall be the duty of all per-
sons, corporations, joint stock companies
or co-partnerships engaged in the pro-
duce or manufacture of sugar to make
and render list or return between the
nrst day OF ......... and ........... day of
...........-... in each year in such form
and manner as may be directed by the
Tax Assessor or his deputy of the divi-
sion In which such person, corporation,
Joint stock company or co-partnership
reside. locate or do business, OF the
amount of sugar produced or manufac-
tured by him or them; and the assessor
shall! require every list or return to be
verified by the oath or affirmation of the
party or of the president. vice president
or manager or agent of such corpora
ton, joint stock company or co-partner
ship, or in the case of foreign corpora
tons, joint stock company or co-partner
ships, the resident manager or agent, of
the corporation rendering it.
Sec. 8. If any person or the president
vice president, manager or agent of any
corporation, joint stock company or CO.
partnership, or in the case of foreign
corporations, the resident manager or
agent, shall refuse or neglect to render
such return within the time required in
the preceding section, or whenever any
person, corporation, joint stock company
or co-partnership, who is required to de-
liver such list or return fails to do so
at the time required, or delivers any list
or return which in the opinion of the as
SCISSOR is false or fraudulent or contains
any understatement, II shall be lawful
for the assessor to summon such person,
president, vice president, manager, agent,
or resident manager or agent OF, or any
person having possession, custody or care
of books of account containing entries
relating to such produce or manufacture
of sugar of such person, corporation,
joint stock company or co-partnership,
of any person he may deem proper,
wherever residing or found, to appear
before him and produce such books at
a time and place named in the summons,
and to give testimony or answer inter-
rogatories under oath respecting such
produce or manufacture of sugar or the
list or return thereof.
Sec. A. When any person. corporation,
Joint stock company or co-partnershll'
refuses or neglects to render any list or
return of the produce or manufacture OF
sugar, or renders an understated false
o. fraudulent list or return, the assessor
shall make, according to the best infor-
nation which he can obtain, and on his
own view and information, such return,
according to the form prescribed, of the
amount Of sugar produced and manufac-
tured by such person, corporation, joint
stock company or co-partnership, and
the assessor shall assess the same ac-
cordingly, and add to such assessment 50
per cent to such tax and assessment, the
amount so added TO the tax snail be
collected in the same manner as the tax.
And the return so made and subscribed
by the assessor shall be held prirua facie
good and sufficient for all legal pur-
poses.
Provided, That no amount of any list
or return shall be increased, nor shall
son, corporation, joint stock company or
co-partnership for such neglect or reru-
sal or for making or rendering an I'M
derstated, false or fraudulent list or re-
turn, except after reasonable notice Of
the time and place of hearing, to be pre-
scribed by the assessor, so as to give
the person, corporation joint stock com
pany or co-partnership an opportunity to
be heard: such notice shall be in writ
ing and shall he served on the person,
corporation, joint stock company or CO.
partnership, or on its president, vice
president manager or agent. = notice
addressed to the last known place of
abode or place of business of the person.
corporation, joint stock company or CO.
partnership and deposited in the post
Office, postage prepaid, shall be sufficient
service of notice under this Act.
Sec. 5. Any person, corporation, Ioint
stock company or co-partnersnlp feeling
aggrieved by the dec SION of the assessor
in such cases may appeal against SUCH
decision of the asses or to the Fax AD-
peal Court constituted under AN act OF
the Legislature of 1896, entitled IN A"t
Relating to Internal Taxes and 20 Repeal
Chapter 81 of the Session Laws a. 80.
Relative Thereto" on lodging With me
assessor on or before The -. say II
............... of each year IA no,tae n
writing Of his or it's intention to appeal,
and the grounds for such appeal: ne
Tax Appeal Court shall sit for hear'nS
of tax appeals under the authortH and
as prescribed in chapter 81 of the Lows
of 1886, and said Tax Appeal Court sh'fl
at the time of rendering its decision,
award such costs, if any, as it snail teen
just to either party 10 the appeal
Sec. g. The tax herein imposed shah
be due and payable on or before the
. day Of .............. in each year.
and to any sum or sums annually due
and unpaid after the day OF
... as aforesaid. there snail
be levied, in addition thereto, the sum
of 10 per cent on the amount of taxes
unpaid, and interest at the rate OF per
cent per annum upon the said tax from
the time same becomes due, as penalty.
Sec. T. All the powers. authorities ana
rights conferred the Tax Appeal
Court, constituted under chapter 81 of
the Laws of 1896. entitled AN Act Re
lating to Internal Taxes and to Repeal
Chapter 81 of the Session Laws OF 1892
Relative Thereto" for the hearing and
determination of appeals and objections
duly taken under this Act, shall be con-
~ Aof or low nc