The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1904-04-06

method of solving this difficulty would
be to increase the revenues. But taxa
ton is surely an evil when through ex-
traordinary or injudicious expenditures
it is excessive, and when it demands
too large a portion of the income or in
creased wealth of a country-out of
which, and not out of accumuative
capital, all taxes ought to be paid And
are we not now at that point beyond
which we will limit or abridge the lib
erty of the individual in his possession
and use of property? By what theory
do we now tax the $4,000 people of
these Islands some $2,16O 100000 per
year? After paying our taxes do any of
us feel richer? Or do we feel that the
Government is giving each of us back
as much in value and no more and no
less than we gave it? Yet it is on that
theory alone, that taxation is justified.
Unnecessary taxes, overpaid salaries,
or the maintenance of institutions that
are not essential are wholly lost
QUESTION BEFORE THE LEGIsLA-
TURE.
The whole question, it SENS to me. is
this: Are our expenditures from the
general funds of the Territory neces-
sary and equitable? Not are they de-
sirable; not are they suitable? It is
only for actual need that the power of
taxation can be granted. 1t is believed
by some that there is no injury in ex-
cessive taxation, inasmuch as it is all
returned to the taxpayers through the
expenditures of the Government which.
by increasing the demand for commodi-
ties and service, create or expand mar
kets, maintain prices, enlarge the
sphere for industrial employment and
favor an increase in the supply and
circulation of money But we cannot
receive the smallest benefit from pay
ment by those to whom we have previ-
ously furnished the means of buying.
1t is quite as irrational as it would be
for store-keeper to attempt to in
crease his business and get rich by sup
plying his customers with money to buy
his goods. To keep up overgrown es-
adjustments that are not absolutely
necessary is simply to overreach and
cheat ourselves.
APPROPRIATIONS CUT OUT.
Thus in order to bring the recommend
ations for appropriations within the in
come, have found it necessary to cut
out the Land Registration Court, Hos
pital Subsidies, Jury Fees, Government
Physicians, Honolulu Dispensary, the
Militia, the Band, and the Summer
School for our teachers, in addition to
reductions in salaries and expenditures
Of all Departments.
NEW METHOD OF ACCOUNTING.
Before taking up our finances, 1 de-
sire to call your attention to our pres
ent method of accounts. 1t is neither a
system divided on the lines of different
classes Of public service, nor is It divid-
ed I'm accordance with districts. With
out considerable ingenuity and much
inquiry it is at present almost impossi-
BILE for the ordinary taxpayer to find
out the net cost of many of our institu-
tions, or the total revenue and expendi-
ture of any given district We are suf-
fering today from a lack of knowledge
on the part of our people of their own
affairs. Therefore, / recommend the
appointment by you of a commission OF
three experts to serve without pay, to
investigate and report at the next regu-
lar session of the Legislature plan for
the recognizing of our system of ac-
counts by establishing funds for each
Island or District, so that the residents
in each may be able to see what each
District contributes to the support of
the whole, and how much has been eX-
pended for Improvements and the main
tenance Of public institutions in each. I