Evening bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1895-1912, 1903-01-19

U'fht VI fifNs ! w lullNNlNAt NIlFNN1
ttatcd. is the plan devised by us:
The present laws. In 50 far as they
designate what property Is taxable
who shall pay the taxes on such prop
erty. the amount OF POLL tax and who
shall be liable threeto. the amount OF
tax on specific personal property. the
amount of incsme tax and the persons
who shall pay the same. the manner OF
arriving at the valuation of real and
personal property, and what persons
and property shall be exempt, are con
t.nued in force All property. includ-
ing incomes. must he listed for taxa
ton with the assessor by January goth
in each year. after which date II will be
listed by the assessor. and the person
liable thereto deprived of any right of
appeal The assessor must complete
his assessment roll by the end OF
March. and deliver it to the Board OF
Supervisors. That board, sitting as a
Board OF Equalization, proceeds 20
uqualize the assessment. holding fOg
that purpose two meetings,-one of not
more Than six days commencing the
Grst week in April. and the other not
more than fifteen days, commencing
the last week in April. At the first
meeting the board lowers or raises the
value of all property, including in
comes. which IL believes to he unfairly
valued. whether the valuation be placed
en- II by the property owner or by the
assessor on failure of the owner %
make return. Notice of all increases
IL given, and the second meeting of the
board is for the purpose Of passing on
the complaints Of all persons feeling
themselves aggrleved; the right to
make such complaint, however, being
confined to persons who have made re-
turns. Appeal to the Supreme Court is
provided for. together with a method
for the return to the taxpayer Of the
excess of tax paid. should he prevail
on his appeal.
Immediately upon the completion OF
the equalization, the county clerk pre-
pares a tax list, showing the amount
due, on income tax. poll tax. specific
tax on personal property, and insur-
ance tax, and delivers this list to the
tax collector by the first Monday in
June. All OF these taxes become de-
linquent on June 30th. The county
clerk also prepares an abstract Of all
real and personal property and the
value thereof as equalized by the board
and forwards the same to the auditor Of
the territory. Upon receipt OF abstracts
from all counties. the auditor. treasurer
and secretary, sitting as the Territorial
Board of Equalization, proceed TO
eGualize the assessment in so far as
territorial purposes are concerned.
They have power to raise or diminish
the aggregate valuation OF any county,
by fixed per cent,-a power given
them in order to prevent low valuat-
tons by any county with view Of es
Gaping its just proportion of territor.
ial taxes The board then determine.
what number of mills must be levie,
On all of the property taxes according
to valuation, In or<er to produce fund
to pay the expenses of the territory
When this rate is determined upon. tn
county clerk Is notified thereof, tn
notice to he received by the first Mon
day in July. The Board of Supervisors
on the first Monday In July. proceed
10 levy the requisite number OF mill
for county purposes, that is, lev
which. together with the receipts from
poll taxes, specific taxes, income taxes
and from all other sources. includin.
licenses, shall produce sufficient fund
to conduct the affairs of the county.
They also make the levy for terri
torial purposes at the rate determine
by the territorial board
When this IL done the county cler
prepares a second tax list, showing tn
taxes due the county and the taxes du
, the territory according to such leyiei
This tax list is delivered to the col
lector in August. and the taxes show
by IL to be due, are delinquent on Nc
: vember 3Oth. After this last date, tn
taxes due the territory under the lev
, for territorial purposes, are paid to tn
territorial treasurer by the treasure
Of the county.
, | Proper pIoNlSlOH ls tnuue loI tHe Cul
lection OF delinquent taxes by distres
and sale OF personal property, and tn
sale by advertisement OF real estate
All personal taxes, including income
constitute lien on any real estate Q
he person from whom due
Incomes are assessed according to tn
calendar year,-a change which wi
necessitate the taxation in 1904 OF bu
4 six months income,-from July LIST {
! December 3lst, 1908.
1t will be seen from the foregoin
that the changes made in the preser
! laws are about these: All propert
must be listed In January. The tax o
! incomes, the poll tax and the specif
? taxes remain the same, and are delin
. Quent after June 30th. The rate G
taxation on all other property is dc
J termined by the county and the terri
: tory, according to the needs OF thes
. Two governments. and is delinquer
utter November S0th.
0 The inheritance tax law remains IL
j tact, and the tax is territorial rev'
rue.