Evening bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1895-1912, 1903-01-28


and continuing in session for not less than six than
fifteen consecutive days. each of which meetings the
shall he present and advise the board
SEC 2lO Said board shall its first meeting add said
assessment roll any taxable property in their county in
cudcd IN the assessment returned by the and shall
the value thereof And the said board NAV increase
diminish otherwise alter any vaua
ton contained in said roll and increase d.
mnh otherwise alter the of income of person
or corporation on which taxes required by this Act to be
levied.
SIC oil 1t shall be the duty of the county clerk of each
county, the acting the clerk Of said Board of Eaua
zaon TO notify each person. company association
ton whose has been raised increased bv the said
Board of Equalization of the of such raise increase
of assessment shall notify the agent agents. rorney or
attorneys of them, person. company aocia-
ton corporation affected by such raise increase of
ment aforesaid.
SEC 22 Such notice may be given first by personal SER
vice. or second by statement either written printed partly
written and partly printed by letter. postage prepaid and
properly addressed and forwarded by registered mail to such
person company association corporation the agent
agents attorney attorneys thereof of tem to
his or their last known address, either of whom appear be-
fore the said Board Of Equalization the meeting
thereof and evidence satisfactory the d Board of
Equalization, that such part ereof is
Just than the assessed value of other pre- pery of tho
same class Of like value the said board shall ad such
assessment in such proportion in their judgment proper
and right
SEC 213. Any person desiring to make complaint 10 such
Board of Equalization hcrenbeore provided shall file with
such board statement under OATH specifying the respect
which the assessment complained of Incorrect which ver
cation be made by the person assessed whose property
assessed by person authorized make such
ment and who has knowledge of the facts therein stated
SEC pa Any member of such board may administer oabs
and said board shall take testimony and hear proofs regard
any such complaint and the which relates If
satisfied that such they require
the person assessed his agent representative other
appear before them and be examined concerning such
complaint and procure any papers relating such
with respect his property his residence for the pur
pose of taxation.
SEC 25. If any such person his agent representative
shall wuy neglect or refuse to attend and be examined
to any material question put him. such person shall
not be entitled any reduction of his assessment Minutes of
the examination of examined by the Board of Equal
aon upon the hearing of such complaint shall be taken
and filed i'll the office of the clerk of such county The said
board SHALL after such examination fix the value of the property
touching which such complaint made and for that purpose
may diminish or increase the assessment thereof.
SEC. PIG If any person shall wifuy swear falsely in
making the statement referred in this chapter any
given before such board such person shall be guilty of
perjury and upon conviction shall be punished provided
by law.
property greater valuation than that placed thereon in the
tax return by the person making the thereof such person
at time within twenty days appeal the Supreme
Court from such decision of said Board of Supervisors filing
notice of appeal and by depostng with the clerk of said
court the of hundred dollars file in lieu thereof
bond with sufficient suces with the clerk of the Supreme
Court in the of hundred dollars, conditioned pay all
costs of such appeal in the is not sustained
SEC 2ls Upon any appeal being perfected aforesaid,
the clerk of the Board of Supervisors from which such appeal
taken shall Immediately certify up the Supreme Court
record of all proceedings had before said Board Equaza
ton IN and concerning said in which certificate there
/ shall be set FORTH
l. The valuation of the property dispute claimed by the
taxpayer.
@ The valuation placed thereon by the Board of Super
n visors
Such certificate shall be accompanied by copy of evil
Il dence taken before the Board Of Supervisors
SEC 2o Upon any appeal to the Supreme Court under
the provisions of this Act all evidence taken before Board
Of Supervisors in connection with such appealed cause shall
be considered by the Supreme Court and may ALSO in it's
discretion allow further evidence be introduced by either
J. party.
SEc 900 The costs of such appeal to the Supreme Court
to be paid by the taxpayer if the decision of such court is
+ against him, shall be the appeals in other
No shall be assessed payable by the Board of Super
vsor If the decision of the in favor of the taxpayer
e he shall not pay any of the costs of such appeal
SEC gel If the decision of the Supreme Court such
appeal in favor of the taxpayer he SHALL after having paid
to the collector of the of tax due from him
the valuation of his property fixed by the Board of Super
vsors, be entitled rebate from the county of
equal to the difference between the paid by him and the
which would be due from him the valuation fixed BY