The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1905-02-16

the landlord collects again from the
tenant. and there is absolutely no neeo
) of separa ting the two interests.
! Thus. gradually, the question of the
payment of the tax on leased lands viii
! be LETT to settlement between the owner
/ and tenant. the tax assessor dealing
/ only with the owner.
INCOME FAX.
/. This tax has been on our books for
! four years. having been passed at the
regular session of the Legislature in
1901.
While, technically. it is the fairest
tax that can be devised, vet [ have it
on good authority that in America. with
its free institutions, it has not shown
practical results. In every case it has
been a constantly diminishing revenue
producer, and there is no method of
taxation which has brought about a
greater lowering of moral tone through
ont a community. owing to the facility
with which it can be unscrupulouslv
avoided because of its secrecy.
In this connection it may be inter
esting to note the returns received
from this tax, although the time of its
operation has been so short that 1t can
hardly be said to have been fairly test
ed in Hawaii:
(The Governor also recommends an in
heritance tax and tax on franchises.)
LIQUOR LICENSES.
No problem is more intricate than
the liquor question, and there is none in
the consideration of which it is more
important to eliminate all selfish mo-
tiveS. We allow no man to be Judge
of his own cause because his interests
would certainly bias his judgment, and
it is not improbable would corrupt his
integrity. Legislation in the past
seems to have occasionally followed the
recommendation of those interested or
to have been guided by those theorists
who would risk much without consider
alton of the practical side. On no other
subject, probably, have I had the dis
tinction of being more misunderstood
than upon this one.
Ny serious objection to existing con-
ditions is that they have engendered a
disrespect and disregard for law, low
cred the standard of public opinion
and created dissatisfaction with our
courts and the efforts of our police in
their attempts to do their duty.
Those who have been intrusted with
permission to deal N intoxicants have
felt that the control of the business by
the Territory rested entirely with the
police, and that slight infringements on
their part were justified by the greater
deviation from the law by those holding
other classes OF licenses. or for the rea-
son that the machinery of our courts
and police department gave them no
such protection as the payment of their
Incense fee seemed to anticipate.
The police, discouraged by the tech
nicalities of law and the impossibility
Of appeal from preposterous decisions
IN the lower courts, have despaired OF
loing work themselves, and have fallen
back on an Anticipated system of paid
amateur spies who, from their unrelia-
oility, have disguised and antagonized
Iuries, preventing them from giving any +,
weight to the real evidence submitted. |
'ausing failure to convict for open vio-
alton of the law, and failure of protec-
ion to those who were attempting to
conduct the liquor business legitimate
Y. Gradually these conditions have
forced conscientious men out of the
business and caused others to justify
transactions of which they should be
ashamed. Profits in legitimate business
AVE practically ceased and the trade
las drifted largely into the hands of
Illicit dealers, condition that law
hiding citizens look upon as almost
hopeless and which inclines them to
he belief that the only cure is to re-
luce the cost of licenses, expecting the
liquor men, in competition, to convict
ach other of violations of the law and
hus do the work of the police.
The present classification of licenses
S complex and not easily understood;
therefore, our people as a whole are not
amiliar with it. The laws are mad
quate ana poor in their definition, ana
peculiar in that they seem to prevent
he sale of liquors between the limits
# one and of dozen bottles.
Difficult as it may seem to be, there
s no subject which deserves more
arrest consideration at your hands.
such changes are recommended as will
lear away ambiguity of definition; adj
quately provide for the real wants of
he people, both in the populous and
ountry districts; penalize both the
purchaser and seller; cause the aban-
lonment of the system of paid spies by
giving the police greater power; MAKE
uch evidence competent as common
ense would dictate to be relative and
simplify the laws by a clear
distinction between the wholesaler and
eta1ler. and do away with the classifi-
alton concerning the kind of liquor
old