The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1902-01-31
A CONFLICT
IN THE LAW
Taxpayers Given
Extra Day for
Returns.

l "A
lsion laws of 1896 was discovered by
Tax Collector Pratt yesterday, and one
which will probably have to be settled
in the courts.
According to the general conception
of the tax laws, January S0th is the
| last day upon which returns may be
made for assessment, and as a, conSe-
quence yesterday there was an I'M
wonted rush of property owners to the
! tax office. Under the law there is no
right of appeal from assessments made
on property if the assessment list has
not been filed at the time required by
| law.
| But Assessor Pratt CONSTITUTES the law
| to give taxpayers until the end of jan
uary to make their returns, and he
will receive lists today under his con-
struction of the statute.
The ambiguity in the Session Laws
of 1896 is responsible for these two diff
| ferent constructions of a statute about
which there should not be the slightest
question. Act 81 provides that "All tax
| payers shall make returns of their
property and the value thereof between
the first and thirtieth days of January
| in each year."
Section g. says: Each person liable
| to pay taxes, and every owner or pos
| SCISSOR of any property, real or personal,
| whether entitled to exemption or not,
| shall in the month of January of each
year give in to the assessor or deputy
| assessor of the district in which said
! property is located, a written or print
ed taxation return, signed and sworn
| to by him, enumerating the following
facts, viz:
| Il. The description, situation and
value of the real and personal property
subject to taxation belonging to such
person, including moneys deposited
with trustees, agents other persons
| of every kind, and from every source,
or of which such person had the pos
session, custody or control on the first
day of January then being or imme-
diately preceding.
| 20. All leases, mortgages, incum-
brances and charges secured thereon
| respectively, with the names and resi-
denceS of the persons to whom such
| leases, mortgages, membranes Or
charges are made or owing.
| SO. All animals subject to taxation
| which were in the possession, custody
or control of the person making the
return on the said first day of January.
| "a. The names and nationalities of all
persons subject to taxation in the en-
ploy of such persons OH the first day
of January"
The two sections of the same act are
plainly contradictory, and there can,
of course, be no construction of the in
tentions of the legislators who framed
| the act, unless it is through the courts.
| Attorneys and taxpayers puzzled all
| day over the two conflicting sections of
the same act, but could offer no rene
dy. There can be no doubt of the
meaning of the two paragraphs quoted
above; the first plainly says that re-
| turns must be made between the first
and thirtieth day of January, which
would make an appeal from any as
sessment made today impossible. But
| just as plainly section 67 states that
the return must be made lin the month
of January" which would naturally in
clude the thirty-first of the month, and
make an appeal legal upon a return
| filed today.
Assessor Pratt takes the latter view
of the law, and believes that it will be
| legal to continue to receive returns to-
day The offices will be open for that
purpose therefore, and those who failed
to comply with the law, and thought
they We're barred from appeal, will still
have one day of. grace. THE two sec
tions of the law are plainly in conflict"
said Mr.. Pratt yesterday. Il shall take
the best construction of the law, how
ever, and receive returns during the
month of January, which will include
today, and give the business men and
others who neglected this duty before,
a chance to escape the consequences.
The question is one which should be
settled by the courts, but I intend to
receive assessment lists today, and the
courts can decide afterwards"