The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1902-06-27
MUST PAY
INCOME TAX
New Returns Are
Called for Next
Month.

tnl year must Rt AiA%A1t ~ 49,
citizens OF the Territory during the
month Of July. Treasurer Wright has
sent out such notices 10 all the As
SCISSORS OF The Islands, and by Au-
thority'' advertisements are published
for the FIRST time today.
Citizens OF the Territory who paid
their income tax las; November under
protest. expecting TO secure refund
OF their money when the Supreme Court
knocked out the Law. were disagree
ably surprised when that body upheld
the action OF the Legislature In its
more important details. Then hope
arose again WHEN the commercial bod
les Of the city announced their inten-
ton OF appealing - the United States
Supreme Court. attorneys assuring
them that the statute would undoubt-
eddy b. killed in the highest court OF
the land The failure to perfect the
appeal has. however. left the law still
on the statbte books and Treasurer
Wright Is COINS ahead ON the sound
theory thar the law Is good until prov
en- otherwise. The notices published to-
day that returns must again be made
VIII come as n rather unwelcome sur
prise 10 the people who believed that
the income tax paid in November
would be- the las, collected Cat least for
a year,. as the Supreme Court o: the
United States would declare the law
invalid. No appeal mas been taken.
though u would not be surprising II
such action ssouId now be taken
The income tax hits oahu Island the
hardest. as the returns for all sugar
plantations must be made 10 Assessor
Pratt ia this city. Last year the COL
Ieciiors in Honolulu we're ses2.5ii.7i.
which was nearly one-;hird OF the to-
tai ;ax collected on the island. The
tax collected on Oahu from all sources
last year was So. s4z0i. and the tax
officials expect the total TO BE- larger
this year. They anticipate. however
n reduction in the amount OF the in
come tax collections. because OF the
fact that = number 81 the plantations
have been rather back ~ ard In the mat
ter of paying dividends this year. Slack
business aud tower rents ls also given
b. officials as a reason why the In
come tar returns win be smaller this
year than before.
Though The per cent tax Is assess
able only against persons receiving an
income % more than 1900 per annum.
returns must be mace 10 the Assessor
BY all persons ia the Territory receiv-
ing an income in excess OF $500. This
viii include the majority OF people in
the Islands and the Assessors promise
10 have a busy time during the month
OF July when all returns must be in.
The following are the provisions OF
the law governing returns:
Section G N shall be the duty OF all
persons OF lawful age having an Income
OF 500 OF more for the preceding year
from all sources and or all corpora
fionc made liable To- income tax To
make and render \ list or return. be-
tween the first and thirty first DAYS OF
July OF each year. In such form aS the
Treasurer Of the Territory may erect.
To- the Assessor Of the Division in
which such persons or corporations re-
side. locate or do business of the
amount OF their or Its Income. gains
ana profits as aforesaid anu all
guardians. trustees. executors. admin
istrators. agents. receivers. and ali cor
porations or persons acting In a fidu-
ciary caIacity. shall make or render
"A list or return as aforesaid TO the as
SCISSOR OF the division In which such
person or corporation acting I'm fidu-
elary capacity resides or does business
OF the amount OF income. gains and
profits OF any minor or person for
whom they act. and the assessor shall
require every list or return TO be veri-
He'd by the oath or affirmation OF the
person or authorized officer of the cor
poration making the same.
II any person or corporation refuse
or neglect TO render such return within
the time required as aforesaid. or rem
ders return which An the opinion OF
the assessor ~ false and fraudulent or
contains any understatement. II shall
b. lawful FOR the assessor 10 summon
such person. or any OF the officers OF
such corporation or any person having
possession. custody or care OF books
OF accounts containing entries relating
10 the business OF such person or cor
poration. or any other perSon he may
deem proper. wherever residing or
found. TO appear before him ami pro-
duce such books at a time and place
named in ths. summons. and to give
testimony or answer interrogationS un-
der oath respecting any income liable
10 tax or the returns thereof. raise.
wflfui testimony given before such as
SCISSOR shall b. deemed perjury and
punishable as such
SPECIAL RETURN OF CORPORA
TUNE
Section 5. Every corporation doing
business for profit in the Territory
shall make and render 90 the assessor
~ its tax division. between the hrst
and thiTty-nrst days OF July OF each
wear. beginning with the year 1901.
FUN return verified by oath or atirina-
tfoa OF its duly empowered officer. IN
st,ri, form aa the. Treasurer OF the Ter
rit0ry may prescribe. OF all the follow
ing matters for the whole twelve
months ending June 30th last proceed
ing the date OF such return;
First. The gross receipts OF such cor
roratiou from sales made at home or
broad. and from all kinds OF business
n any name or nature:
second. The expenses OF such cor
po-atIOn. exclusive OF interest. annui-
ties and dividends.
Thlrd. The amount paid on account
~ Interest. annuities ard diNidends
asafed seUarafely.