The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1901-03-29
A NEW TAXATION LAW SHOULD HAVE SENT MAIL THE
HEAVY TAX ON LAND AND
INCOMES.
Twenty-Five Cents an Acre on All
Country Lands-Schedule of Taxation
of Incomes.

w. B. Nailima, Qnd.), introduced a
taxation law in the House this morning
providing for sweeping changes in the
taxation system of the islands. 1t is
not the expected Independent caucus
measure, but is constructed on the lines
approved by the Home Rulers, COM
bining the land and income tax theories
in an elaborate schedule of taxes. The
bill is a voluminuous one and will be
discussed at much length.
The proposed law provides that the
counties of the territory shall be the
taxation divisions. Its land tax feature
is contained in the following section
number 10, throwing large burden Of
taxation upon the sugar estates.
with the exception of city, town and
village lots all acres of land within the
county, its character, quality, value and
situation disregarded, shall be liable
for and pay annually a tax of 25 cents
per acre"
This provision is modified by sections
eXempting homesteads held in fee as
bona fide residences, in the country
districts up to an area of 100 acres and
in cities and towns 5000 square feet.
Government lands and land held for
schools, "undenominational institu-
tions," charitable and scientific socie-
ties are also exempted and all property
owned by lepers on the island of Mo-
Assessors are directed to take post
office sites as the centers of highest
improved value of land in the cities,
towns and villages. "Concentric" cir
cles" shall be made on the maps of the
cites. towns, and villages, with the
post office as a center and land is to be
valued according to it's distance from
the post office. There is a provision,
however, that, if the post office does not
correspond with the center of highest
value in any city the assessor may
select another site.
The rate of taxation in the cities is
to be in proportion to population. Af-
ter the amount to be raised has been
ascertained the shares of the various
cities and towns are to be computed and
the assessor will levy taxes accordingly
on the real estate, proportioning it from
the chosen center of value.
Taxes on incomes and estates are
! provided for as follows: A tax of 10 per
cent on the whole value of any estate
that descends in direct line of relation
| ship, 20 per cent on an estate descend
| ing in altered line, 25 per cent of estates
| left to strangers" as the bill put it
provided that $4,000 shall be exempt in
/ all cases; manufacturing concerns pei
cent annually of the gross receipts;
mercantile establishments, wholesale ol
retail 21A per cent of total gross re-
ceipts; banks, brokers, commission
J firms etc, per cent of the capital
stock and surplus insurance companies
| 212 per cent of their gross annual pre-.
miums; common carriers by land oi
water per cent gross receipts; tele.
phone, telegraph, light companies etc.
A per cent of their gross receipts; rents
2 per cent interest collected per cent
All employers are taxed $500 for every
years labor of a workman, provided
| that the amount of years is exempted
The bill provides that there shall b,
no tax on any raw material. 1t will &,
into effect as soon as it is approved.
The bill is stated to be the production
of DR.. Russers researches into taxa
ton.