The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1903-07-18
TAXATION AND THE MERCHANTS ASSOCIATION

The Merchants Association has taken up practical
subject of taxation 1t has decided in the very prac-
assessors adoption OF inventory schedules the value purposes
taxation OF stocks of merchandise The other of the assessors
application OF the statutory regulation regarding enterprises profit
Action Of this sort entirely within the province of the Merchants
Association Where there ground for doubt the
the application public statutes very appropriate ques-
tons involved should be taken up and tested b the association rather
than that the burden OF should be left by
There also every such and the discussion that leads
provoked by in and out OF court some addition to the fund of
information the general subject Of
But the Merchants Association might perhaps farther in this
subject both carrying the objects organization
benefit the community 1t might perhaps with advantage appoint
committee COMMISSION study and report the whole subject
OF methods and systems taxation The system and methods of
alton in this territory system be called what has been left
from former political shorn Of the things which
the constitution OF the United States and the territorial prohibited
the muated remains OF former system devised for conditions that
do not exis-bandaged up with the income tax law.
However well designed the system may have been for former cond
tons hardly be supposed that still be well proportoned
and harmonious conditions greatly changed For this
alone COMMISSION to study and report on the subject well worth
while But than that the subject of public taxation
where receiving great deal Of attention The economic effect var
applications being everywhere
being recognized clearly before methods
however honestly designed they nlgeny designed with
recognition OF economic effects may work out the greatest injustice in
their results that neqa in taxation be the both Of
tyranny and corruption
Experiments IN taxation are beng made IN every civilized part OF
the world The bold and radical experiments of New Zealand and 10
OF the Australian colonies of less generally
dused knowledge But these are by no means the only experiments
studies in the subject municipalities in Great Britain and states in
the United States have adopted quite novel meth
But study subject and the ermen Of in
public discussion has gone actual changes the law
tanned and valuable studies made Within the fifteen
have appointed commissions study and report the
subject of these have made reports
which for oroughnes study oquence presentation and clear
of been models and The truth that the
study the subject and the formulation OF principles has farther
than legislation and practical application This however be
dered and valid objection effort the of the Mer
chants Association contribute the subject and reform and
system There always great deal of
about subject that vitality individuals and industry
does Even those who and suffer from inequalities
listing systems hesitate remodeng of the whole SYSTEM fearing
its results and seek their ills not by the ruthless eXcng Of
bV
suffer else OF course those whom they would be shifted
resist and the result either that there change all that
and OF the burdens Of inequality shifted the unesng
who those only unable resist but least able bear the ne
able burdens notwithstanding study and increasing
demonstration OF the principles the practical workings taxation meth
DDS necessarily here but generally speaking almost universal
y admitted throughout the United States getting and
Nevertheless be believed that reform will come time
The community will in time influence for good
Improvement only be hoped for by keeping the subject from the
standpoint OF knowledge and endeavor
The Merchants Association could undertake
work than really thorough study OF the subject of taxation Any
mission might appoint ought be large and ought be
composed who will give minded study the drudgery
OF investigation, and prodgalty Of time.