The Hawaiian gazette., 1905-07-14
DISCUSSED
TAXATION
fFrom thursdays Advertiser.)

ftTOm Inufsudy AuNctpoNA1
At the regular quarterly meeting of
the Merchants Association, held yes
terday afternoon, the qneztion of mer-
chandise taxation was discussed in
general way, and the Committee of
Public Affairs, comprising Messrs.
James Wakefield. e. A. McInerny and
r. L. waidron, was directed to confer
with Tax Assessor Holt in regard to
many cases wherein merchants believe
they have been unjustly taxed.
Chairman George w. Smith presided,
with r. III. Trent as secretary. There
was good attendance of members. The
chair stated that several complaints by
members had been brought to the atten-
tion of the association. concerning tax
assessments. Mr.. Smith stated that
year ago a committee from the associ-
alton was appointed to wait on the Tax
Assessor to look into the matter Of al
legged unjust tax assessments. letter
from the Tax Assessor, covering the
system of dcounts allowed on stocks,
etc., of merchants, in making returns,
was read by the secretary. The case of
the Kash Company, Ltd, was quoted,
wherein the assessor had refused to
grant the returns according to the Kash
Company's figures.
Mr.. Smith went on to say that in
several Of the returns made this year
.1r1xr fln
as allowed last year, but in many in
stances the assessor had raised the in
ventory figures as they appeared in the
tax returns. thereby apparently nullify-
ing the discount benefits.
He said that Mr. Hold was willing to
meet a deputation from the associa-
ton to arrange some satisfactory
method of fixing the assessments.
There should be some definite under
standing about these matters" said Mr..
Smith. Te
Robert Cation was called upon to
state his grievance. He said he had
deducted the Is per cent, allowed under
the law, from his returns, but that the
assessor had Jumped the figures up
several thousand dollars. This appear
ed to have been raised on some lease
holds which he held from the Bishop
Estate. He did not consider the value
of the leasehold so high as did the as
SCISSOR He said he had come to no
satisfactory conclusion, with the asses
sor as yet.
Other members mentioned having
been raised by the assessor. In some
instances the raises. however, were for
very small amounts, and seemed to
have been added arbitrarily merely to
get round figures. One raise was $50
and the other less than dollar. Mr..
McInerny said the assessor had ignored
the returns of his firm, and raised the
assessment arbitrarily.
Mr.. Paris said the firm of E. o. Hall
and Sons had leasehold on the Es-
planade which had been taxed much
higher than they considered it worth.
Mr.. Trent said: 1.-THE tax on a lease
hold is an iniquitous tax" He thought
they should be taxed for the fee simple
value The manner in which leaseholds
were assessed, taxed the land in two
ways. 1t should be either on the fee
simple value or on the leasehold.
He considered the present method very
unsatisfactory In many instances.
Mr.. Hooking said that the assessor in
assessing the leasehold against the les
see probably took into consideration
the fact that many of these leases were
for a long term of years, and when
given, were presumably for a nominal
figure. Undoubtedly the value of the
land, in many instances, had increased
largely, and II was against this feature
of the case that the assessor acted in
raising the assessment.
The matter was finally referred to the
committee on Public Affairs, and mem
beers of the Merchants Association hav-
ing complaints of any kind are asked
to place their complaints in the commit
tees hands for Investigation.
The chair then brought to the atten-
ton of the members a communication
from Messrs. NJ. A. Silva. L. G. Ma
deiros and A. G. Correa. representing
a Portuguese immigration Society, who
asked the association to take cognizance
of the opportunity for bringing Portu-
guese people here from the Azores and
Madeira Islands, for field work, etc. The
matter has the endorsement of Senior
Cahavarro, the Portuguese Consul.
The chair said 1t was quite necessary
to the life of the mercantile community
that there be as large purchasing
population here as possible. tnd the
Portuguese certainly belonged to that
classification.
The petition accompanying the letter
of the immigration Society set forth
that the Territory was in need of field
hands for its sugar plantations. The
Portuguese were excellent workers and
home makers. and the petitioners be.
lieved they were among the best people
ever brought here The influx of Asiatics
was commented on at some length, as
being inifnical to the mercantile inter.
ests. The petition was voted on favor.
ably.
The chair then said the association
should take notice of the coming Of the
Taft party. saying:
1.-THE visit of this party will be g
4 great benefit to Hawaii. owing TO the
fact that there are thirty-five congress.
men or the list. We should pump IIa.