The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1904-01-05

| jails, hospitals and other buildings
audit county books, levy taxes, regu-
late public pounds, equalize assess
ments, fix salaries, not otherwise fixed
fill vacancies, appoint health officers
under the supervision of the Board OF
Health, provide for the destruction OF
| mongoose and other wild animals
noxious weeds, etc, provide for work
ing of prisoners, and must enforce all
police and sanitary regulations. The
Board has judicial power In summon
ing witnesses and is prohibited from
contracting liabilities in excess Of Its
income for the fiscal year. The Board
of Supervisors Is also the equalizing
| board, and acts with a Territorial
| board in the same connection.
COUNTY OFFICERS.
The county treasurer takes the place
of the Territorial treasurer in each
county, receiving and paying money on
certificate of the auditor. The sheriff
practically assumes the duties Of the
various island sheriffs in the respective
counties. He Is also ex-officio county
coroner. The district attorney is the
prosecuting officer of the county and
is also made a deputy of the Attorney
General. County recorders act as
clerks to the Boards of Supervisors
and also take the place Of the Regis
trar of Conveyances. The assessor
takes the place of the present Terri
torial officials of the same name, re-
porting monthly to the county treas
urer. The auditor audits all county
books.
RAISING REVENUE.
Method of raising revenue is pro-
vided as follows:
Section 1856. There shall be levied
and assessed upon the taxable real
and personal property within this Ter
ritory in each year. the following tax
es:
First:-For Territorial revenue, five
mills on the dollar, where no rate Is
directed by the Territorial Board of
Equalization before the date in each
year when the tax ought to be levied
and assessed.
Second:-For County revenue for all
purposes there shall be levied annually
q tax for the Board of Supervisors, Of
such n number of mills on each dollar
of the assessed valuation of the tax
able property of the County, as shall,
together with the income tax, the poll
tax, and the specific tax on personal
property and the income from all other
sources, raise sufficient revenue for the
payment of the expenses of the Coun-
ty for such year, provided. however.
that until the number of mills on each
Joll .l,,n
vided in ub-division of this Section
at the rate of tax to be assessed by
the Board Of Supervisors of each Coun-
ty shall not exceed the rate of five (5)
mills on the dollar.
Third:-It shall be the duty of the
next regular session of the Legislature
of the Territory to enact Limitation
of the number of mills which may be
levied by the Territorial Board Of
Equalization in each year for Terri
torial purposes, and by the Board of
Supervisors in each year for County
purposes.
Section 1877. All laws of the Terri
tory now in force, prescribing what
persons shall pay taxes, on what
property taxes shall be levied, and
taxation: and all laws of the Terri
tory now in force relative to any spe-
cific tax, and the amount thereof. from
persons, or on personal property, with
out reference to valuation; and all laws
of the Territory now in force relative
to the manner of fixing the value of
property for the purposes of taxation,
except as otherwise provided in this
Act. shall for those purposes remain in
full force and effect. In determining
what person shall pay taxes. what
property shall be subject to taxation,
what property shall be exempt from
taxation, what specific tax shall be ex-
acted from persons. or on designated
personal property, without reference
to valuation. and the value of all prop
| erty for the purposes of taxation, the
| taxation officers of the several coun-
] ties shall be governed by the said Ter
rtorial laws.
Section 1888. All personal property
shall be listed in the County where II
| may be on the first day OF January OF
the then current year; but II the own
er or owners thereof reside out of this
Territory. or fail to return his or theil
| property to the Assessor, It shall be
listed. assessed and taxed where II
then may be.
There is also change in the income
tax law. the exemption having beer
increased to $500 per annum. Their,
is some conflict as to the manner oi
l onllactinp tho inpnma tax for tha al,