The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1904-01-13

,dCn law snail embrace Dut one SUD-
tile"
ortant portions OF the Act are void
stand.
TEN. Among other things, it provides
for the equalization of valuations OF
real property among the several coun-
ties, as far as regards the Territorial
tax, by a purely Territorial Board. This
board also is required to determine the
,ate of the Territorial tax upon reat
and personal property, aEd IN case o.
it's failure to do so, the rate is fixed at
FIVE mills on the dollar. Sections 15c,
221, 222.
The Act is entitled "An Act Provid-
ing for the Organization and Govern
ment of Counties and Districts, and the
Management and Control of Public
Works and Public Institutions therein"
An act relating to taxation could cover
both Territorial anq County taxation.
Whether an act relating to Territorial
government could properly cover coun-
~ government, or an act relating to
Territorial taxation could properly COW
CT county taxation might be a question
although under an act which accord
ing to it's title related to state and
county revenues, but which contained
Il section on municipal revenues, the
Supreme Court of Tennessee held not
only that section but the entire act
void. See Bugher V. Prescott, % Fed.
20. But an act relating to county taxa
ton or county government could not
"a,
number of provisions in this Act could
be sustained, not as parts of the Ter
ritorial system of taxation, but as in
cidental to county government, al
though they relate more or less to what
were previously parts of the Territorial
system of taxation. An Act relating to
counties created in a fully organized
Territory with a centralized govern
ment would naturally and probably ne
cessarily contain some such provisions.
Lines of demarkation and transfers
would have to be made and this could
lie done by inclusion, exclusion, amend
ment or repeal so far as necessary for
the purposes of providing for the or
ganization and government of counties.
But this Act goes much further than
this. It provides for most important
changes in the system of Territorial
taxation, and that, too, with nothing in
the title of the Act to indicate this.
What is the result? The provisions
relating to county and territorial tax
alton, covering nearly a fourth of the
entire Act, are interviewer, and were
intended to be parts of a general
l -.
taxation would have to fall with the
Part relating to Territorial taxation
the counties themselves would be with
out the greater portion of their con-
Itemplated means of subsistence and the
entire act would necessarily fall. II the
lpart relating to Territorial taxation
could be separated from the part relat-
| ing to county taxation, then, if the rest
of the Act could stand, It would be on
ly on the theory that as to Territorial
taxation, previously existing laws
would remain in force. There
would then be two systems Of taxation,
each complete in itself, with two sets
of officers and other machinery from
/ top to bottom, with double expenses,
two returns, assessments, etc, to be
made i'm the case Of each taxpayer, the
possibility of two valuations by differ
ent assessors or boards and two APP
peals, etc, in each instance, etc, etc.
The Territory would also have to col
lect most of the taxes as fixed by pre-
vious laws, sufficient perhaps to sup
port the entire government as it was
previously notwithstanding that the
greater part OF the expenses were to
be hereafter borne by the counties. The
counties would also have TO collect the
rate Which this Act purports to author
lie. The people woNid then be taxed
much more heavily than was contem-
plated or is necessary. In view Of the
extent to which the attention of the
Legislature would be frustrated and in
convenience and hardship would result
in case the rest of the Act were allow
ed to stand without the part relating to
new features in Territorial taxation, it
cannot be supposed that the Legisla-
ture would have passed the rest Of the
Act i'm its present shape. For the court
to sustain the rest Of the Act under the
circumstances would De to assume leg
islative power.
We fully realize that as we have held
in the past, the Organic provision relat-
ing to- titles Of laws should be literally
construed, and the court should sustain
an act OF the Legislature If possible.
But the superior laws must control In