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

be any in the Of person taxed the ma, be
changed and the collected from the person intended il he
be taxable and bc identified by the collector assessor;
aud when the collector after the list is committed to him,
asccan that any land other property is omitted he will
report the fact the assessor who upon being satisfied thereof
will it upon his assessment roll and the value and
the collector will enter upon the list and collect the
in other
Src 220 All taxes levied upon personal property, of any
kind whatsoever shall be lien upon the property levied
upon for the period of two years.
PrOrided however that in the of transfer of property
before payment of the said levied thereon and after such
levy the tax thus levied shall he collected from the person
persons against whom the levied if such person has
real personal property out of which payment thereof be
enforced but if such person be not possessed of such real
personal property then the payment thereof shall be enforced
against the property thus taxed
SEC 23O 1t shall he the duty Of the of each
y make settlement annually with the Board of Supervisors
during the regular meeting of such board in December of each
year. and often during the year said board may require
and before the thirty " day of December of each year.
the said treasurer shall make full and complete settlement
with the Territorial Treasurer for the levy of that year. and
upon his refusal failure make such settlements required
he shall be fined in any not less than One Hundred
than One Thousand Dollars to he recovered by action in
the Circuit Court against the treasurer and his surec by the
Board of Supervisors Dcnqucnces the part Of any county
nent of the Territorial levy shall bear interest at the
of six per per after the hryrst day of De
cember when said levy payable the Territorial Treas
and in of any such delinquency the part of
county it shall at @ the duty of the Territorial Treasurer
action at law TO e brought against any county In
the rGmc of the Territory of Hawaii the amount OF
y such delinquency and for that purpose employ at
orney whose services shall be paid for ont of the contingent
fund Of treasurers Office In any Judgment is obtained
in such action shall be the duty of the Board of Supervisors
the county against which such Judgment is obtained at the
time of the annual levy of taxes to special levy
be made sufficient pay said judgment and ntcres
thereon the Of six per cent per which levy shall
he in addition the regular evics made in said county for thu
year. The Board of Supervisors of county may whou
action make special levy necessary to raise the amour
Of any such delinquency
SEC cal No action for the recovery of real property sole
for nonpayment taxes shall be maintained unless the
be brought within years after the date Of sale for taxes
SEC 232. Any officer ncgccns refusing to comply witt
any of the requirements of this chapter for whose negligence
or failure other penalty is provided shall be liable to
fine not exceeding Thousand Dollars, to be
against him and his sureties provided in this chapter
SEC In all where any person shall pay any tax
or any portion thereof that shall thereafter be found to be
illegal whether the be owing to clerical or ote
errors the Board of Supervisors shall direct the treasurer