The Independent. [volume] (Honolulu, H.I.) 1895-1905, 1901-06-29

Ff'J 'oA oppodls dDu the saIU |
court is hereby authorized to hear
aud determine such appeals subject
to the revision OF the Supreme Court
as provided in the case OF property
taxes, Where the words "valuat on
OF property" or similar words occur
in said Act concerning sich appeals
the words amount OF taxable IN
come shall be- understood 10 all
proceedings in regard to appeals
from assessment or judgments in
income tax matters Any person or
corporation appealing from the as
sessment OF the assessor shall lodge
with the assessor on or before the
LIST day OF Ojtober OF each year
notice in writing Of his intention to
appeal and the grounds of such APP
peal, and deposit with him the costs
ofappsal as prescribed ia case OF pro.
perty taxes which cost shall b, SUB
ject to the regulations prescribed in
said Act. The said Tax Appeal
Court shall sit for hearing of tax
appeals under the authority OF this
Act betwean the STU aud 18th days
of October of each year.
Section 10. III g taxes on income
imposed shall be due and payable
on or before the 18th day of Novem-
Der of each year; and any sum or
sums annu slly due and unpaid after
th9 said 18th day OF November shall
have added thereto 10 per cent on
the amount which shall be aud be-
come a part OF such tax. Interest
at the rate of per cent per anuum
shall be added to the amount OF
such tax and penalty from the time
same shall become due.
All the powers, authorities aud
rights to compensation by Chapter
81 OF the Sc ssion Laws OF 1896 COZ
terred on the Tax Appeal Court
constituted under the authority OF
said chapter for hearing and deter
| mining appeals duly taken thereun-
der are conferred on said court for
hearing and determining appeals nn-
der this Act, and the powers, autho
| rites and duties contained in or
enacted by said chapter for levy
ing, assessing, collecting, receiving
and enforcing payments of the tax
imposed under the authority of said
chapter and otherwise relating
thereto shall b, severally aad re-
spectively conferred, practiced and
exercised for levying, assessing, COL
lecting and receiving aud enforcing
payment of the tax imposed under
this authority OF this Act, as far as
the sare shall not be superseded
by, and shall be consistent with the
express provisions of this Act, at
fully and effeotually to all intents
an purposes as if the same powers
and authorities were repeated and
rs.enscted in the body OF this Act
with referaucs to said tax, and all
and every the regulations OF the
said Chapter, except as Aforesaid
shall be applied, construed, d'em I'D
and taken to refer to the tax i'm
posed under the authority of thi'
Act, in like manner as il the same
had been enacted herein. The as
sessments made under the AUTHORITY
OF this Act aud the assessment
: books and Delinquent tax lists made
ia accord ,nce with the provisions o
said chapter 81 OF tbs Session Laws
of 1896 shall be prims facie evidepc'
of the orrectness of the tax imposed
under this Act in any case
Section H. The Treasurer OF th'
Territory shall furnish the several
assessors all necessary books, blank
aud stationery to carry out the pro
visions of this Act.
Section II. Act 65 OF the Session
Laws of 1896 is hereby repealed.
Se,tionsl3. THg Act shall TAX,
elf,,t on the VT day of July, a. D
1901.
Approved this 3).h day of April,
A. D. 1901,
SANFORD B. DOLE,