The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1902-10-31
PRATT FAVORS A CHANGE
IN TERRITORIAL TAX LAWS
Advocates Collection of Taxes in Semi-AnnuaI
MISUNDERSTANDING Help Both the
Government and Taxpayer.

Tax Collector J. w. Pratt is in favor
of semi-annual payment of taxes. the
plan which is advocated by the Adver-
tiser and has met the approval of bank
ers and business men ofAHonolulu. This
new plan would prevent the accumuia-
ton of large amounts of money in the
public treasury and the consequent
draining of the resources of the city
during the period of tax payment.
November is the month for the pay
ment Of taxes, and the money will be-
a steady stream within a few days, to
remain as it is required for the public
use. If on the other hand the law pro-
vided for semi-annual payments, there
would be division of this amount, and
the heavy call upon the resources OF
the Territory at this particular time,
would be in measure avoided.
Mr.. Pratt has evolved a practical sys-
tenn for the execution of the plan, which
would require but a minor amendment
to the present law, when. the legislature
next meets.
Looking at the matter in both
lights" said the assessor yesterday
from the standpoint of the: taxpayer
and the view of the collector, I believe
that the income return should be made
with the property return during jan
uary, for the year to Dec. 81, then the
payment of taxes in semi-annual in
stallments would be best for all con-
cerned. 1t would be easier on the peo-
pie and would not increase the work
of the tax Office to any great extent.
1T would be better for the govern
would practically be distributed over
the entire year, and it would, be better
for the money handlers, in that it would
prevent large sums from being tied VI
for long periods of time.
Il have full reason to believe that the
thing could be done, without any ma.
terial increase in expense to the gov.
StiiilSit lAiOuSH TIC loA Oiil@c.
think the two payment plan is the
modern and up-to-date method, and is
the mode of procedure in the greater
number of the states. There is no rea-
son why we should not benefit here by
their experience and adopt the methods
which long years of study and expert
ence have proved to be the best.
1T would require of course careful
study and planning to Introduce the
new system, but it can be done, in my
opinion. The chief difficulty would bt
in writing up the assessment on prop.
erty early enough in the year to make
the first collection The returns mus
now be in during January and the
books must all be made up by the las
of June. Under the new plan it woult
be necessary to send out the assessor:
the first of the year, to make their as
sessment, and the books would have to
be written up, say, during the mrs
three months of the year so that the
system would have to be more concise
in order that the work could be expedi
tiously performed. The books could b'
written up by April Goth, and then al
low the inspection of the books to May
18th, appeals to be fled on or before
the goth day of May. The court o.
appeals should hear cases between
June 1 and Is, then should be required
18th and the law could be changed tC
make the first installment on taxes pay
able between July LIST and 18th, or bet