The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1901-08-28
NOW PAY
YOUR TAX
Income Must Be
Paid to Collec-
tor Pratt.
FURTHER APPEAL
IS DOUBTFUL
Returns Have Been Made by
sevsnty-fivs Per Cent of
Persons Liable.

SOttS h~so0sSs
The income tax having been held legal
and valid by the Supreme Court of Ha-
wall preparations for its collection are
already being made by Assessor Pratt.
Returns have been made by seventy-five
per cent of the people of Honolulu who
come within its provisions according to
the estimate of Mr.. Pratt and the re-
mainder began coming in with their re-
| turns yesterday.
No decision has been reached as to the
sion and the attorneys who made the
test expect the collector to now proceed
with the collection of the tax, this hav-
ing been one of the agreements in the
Court has held the law to be valid moth
ing remains to be done, but the payment
of the tax, which it is expected will be-
gin Immediately.
The income tax law was taken serious
ly by but few people. Most of the men
Liable to the tax made their returns, not
with the anticipation of paying the tax,
but because the law said they should
make return. and they were of the opin-
ion that the tax would not have to be
paid in any event The decision of the
Supreme Court puts an entirely new face
on the situation The men who made no
return now find that they are much
worse off than If they had complied with
the law. The assessor Is given the pow
er to make the assessment himself and
from his decision there is no appeal. Re
turns are still being received at the tax
office, but they cannot be sworn to-
though they will be used in a measure
as a guide by the collector in making up
his books. The tax is payable on or
before November 18th, after which time
penalty of ten per cent is added, the
whole tax drawing at nine per cent until
paid.
AS TO THE APPEAL .
A. Lewis, Jr., who was one of the at
torneys in the test cases before the Su-
preme Court said yesterday that further
action in the matter was still a question
of doubt. We have not considered the
matter at all" he said, there has been
A'S
ested in the test of the law, and until
they have met and discussed the ques-
ton, our course to future action Will
not be known If an appeal is taken it
must be to the Supreme Court of the
United States
NO, this is not the only place in the
United States where an income tax is
held to be constitutional; there are four
States l think where a similar law is in
force. L do not think that our Supreme
Court answered the chief contention
made in the argument, that the law dis
eliminates between the property of an
individual and that of a corporation"
PREPARING TO COLLECT TAX.
Collector Pratt began yesterday to pre-
pare for the collection of the income tax
and is shifting his office force about to
best take care of the rush when it comes
Very little extra help will be added but
promotions will be made within the office
of clerks who have proven their ability.
The new clerks to be added will take
the places of those who are promoted.
The books will be made up as rapidly as
possible. and payment of the tax San be
made at any time now up to November
18th, when it becomes delinquent.
We will go right ahead now and col
lect the tax" said Assessor Pratt yes
terday. The force will be increased
slightly TO take care of the extra work,
by promotions within the office; and the
subordinate positions will be filled by the
new appointees. The blanks and books
required are now being prepared, and We
will be ready to receive the money as
fast as 1t is rendered. We have collected
several hundred dollars of the income tax
already, and l expect payment of the tax
TO begin Immediately. Some OF the peo-
pie who are going away have paid the
general tax already, and no doubt the
income tax will now be paid by persons
who are about to leave the city.
About seventy-five per cent of the
people liable to the tax have made re-
turns, and the remainder are rapidly
coming to time. Quite a number OF re-
turns were made today. OF course these
cannot be sworn to- under the law, but
they are accepted and placed on file,
not as sworn statements, but TO be used
as guide in making up the books. Per-
sons who make no returns of any kind
will have the assessment fixed by the
assessor upon what evidence he can find.
For instance, 1t is easy to learn the
amount of salary paid man, from his
employers return of exemption, and he
will be assessed On the entire amount,
while in fact he might be entitled to rome
exemption under the law. There is no
appeal in a case of this kind from the
action of the assessor, as there is where
a voluntary and sworn statement was
filed.
IF an appeal to the Supreme Court OF
the United States Is to be taken, I hope
we are notified Immediately, as prepare
lions are in progress for the collection
of the tax. Books are being prepared,
extra help is required and considerable
amount of preliminary work Is to be
done, getting ready for receiving the tax.
This extra expense and work will not be
incurred If further test Is to be made"
->%>-
Board of Health Meeting.