The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1903-01-19

OF the officer during the .I.. ~ur.u.s
on bonds are required Co justify unG,r
oath, and the onicer or board approve
ing the bond may call Witnesses rel1-
tive TO the property owned by such
sureties. Any officer may give the bond
of surety company which has the au-
thority from the Attorney General of
the United states, under Act OF Con-
gress, to do business in Hawaii, the
premium TO be paid by the county Am-
pie provision is made for the approval
recording and filing Of an bonds.
All officers are required to keep their
offices at the County seat. and to keep
them open during designated hours
The Board of supervisors meets month";
ly, and has also power to hold special
meetings.
Provision is made FOR deputies forI
certain officers.
TAXATION
As under the provisions of the bill
there are two governments,-the terri-
tOrial and the county, each Of which
must be provided with funds, it became
necessary to change the tax laws in
several respects The HAT rate of one
per cent had to be abandoned. since we
could discover no possible method of
making division of it between the coun-
ty ana the territory according To the
needs of each. The following, briefly
stated, rs the plan devised by us;
Inc present laws, IN so tar as ihey
/ designate what property Us taxable,
/ who shall pay the taxes on such prop
erty the amount OF poll tax and VINO
shall Doe liable thereto, the amount Of
tax on specific personal property. the
J amount OF income tax ana the persons
! VINO shall pay the same the manner ot
/ arriving at the valuation OF real ana
personal property, and what persons
ana property snail De exempt are con-
! tlhued IN force. All property, include
ing incomes, must DE listed Tor taxa
ton with the assessor by January 2uth
/ IN each year atier which date IL VIII
/ be listed by the assessor and the per-
son hdpIe thereto deprived OF any right
! OF appeal Inc assessor must complete
! ms assessment ron py the tnu Oh
March, ana deliver II 10 the Board OF
SUPERVISORS. Ihat board, sitting as a
Board of EQUALIZATION proceeds to
equallze the assessment holding Tor
that purpose two meeungs-one of not
/ more than six days commencing the
! frst 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 1t believes to be unfairly
valued, whether the valuation be placed
+ on II by the property owner or by the
assessor on failure of the owner to
make return. Notice of all increases is
given, and the second meeting of the
board Is for the purpose of passing on
the complaints of all persons feeling
/ themselves aggrieved; 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 method
for the return to the taxpayer of the
excess of tax paid, should he prevail
on his appeal
i Immediately upon the completion of
the equalization, the county clerk pre-
pares tax list showing the amount
due, on income tax, poll tax, specific
tax on personal property and insurance
tax and delivers this list to the tax
collector by the ilrst Monday in June.
All OF these taxes become delinquent on
June 3Oth. The county clerk also pre-
pares an abstract OF all real and per
sonal property and the value thereon as
equdnzeu by the board, ana forwards
the same TO the auditor OF the terri
tory. upon receipt or abstracts from
an counties, the audltof' treasurer ana
secretary, sitting as the territorial
boaru OF EQUALIZATION proceed 10
equdIlze the assessment IN so Tar as
ISrrllorlaI purposes are concerned
Ihey nave power 10 raise or diminish
the aggregate NaIua tlon OF any county
by nNeu per ceht'-a power gwen
theh IN order TO prevent low Nalua-
llohs ny any county WIN we" " es-
tSIsas Tba boorS ~, -, ~ ,t,s
r,,r,har - ,0iIis 80 - iat-ii5 ~, al
of ~ r,n,,a,.t,, +a,ad o,1or.di,,rr -, 81
- -, ~ -
HaT, 80 a,tr1o,,..1s - i - tonrit,,.',
W., III - 20 - 3,+oI,,,irel 80, ~
~ - ieI .
~ - -, ~, 49, 80 -
u, III, ,rho Poo,5 20 s-e c,,+r.',,.S. ~
~ 60 IIn5o,e ~, $500 - 81 ~
L., ~ raC,,iisiSa 49, lSn - LII. sSJ
~ 49, " iii'ii3 ~,
tO,eratS.I III, ~ .oooI,,ts fr,r, ~,
toSas snaoiti, +a1-es tooopeo 49, l Pi
80, 81 ttla,. o,'ro iyaII,5t,1, iio,,
- sbar rroa,,oa s1,e5 So 49,. 70
, oondTnt tba q ffoir.s 80 ~ oa,,1t,,
Tbe,, aiso n1aita ~ 49, for ta,ri-