The Hawaiian gazette., 1905-03-10

Hon. George r. Carter, Governor:
Sir: The Commission appointed by
you under Joint Resolution passed by
the Hawaiian Legislature in special
session In 1904, to investigate and re-
port at the next regular session of the
Legislature plan for the reorganiza-
ton of the Territorial system of ac-
counts, respectfully submits it's report
In order to get a definite idea of the
receipts and expenditures of the Ter
ritory, as related to taxation division,
your Commission secured from the
Auditors office a full statement of re-
ceipts and expenditures for a period OF
IL months-from July /, 1903, to June
30, 19O4-showing sources of revenue
and location of expenditures.
With the kindly assistance of yourself
and the Auditor, these receipts and ex-
penditures have been segregated under
five general headings, as follows:
Territorial, First District. Second
District. Third District, Fourth Dis
trict.
Under the heading of TERRITORIAL
we have placed all receipts and expen-
ditures Of general character which
were not directly applicable to any one
of the taxation divisions.
Under the heading of First District"
we have placed all receipts and expen-
ditures of the Island of Oahu not gen.
eral in character.
Under the heading of Second Dis
trict" we have placed al receipts and
expenditures of the Islands Of Mani,
Molokai and Lanai, not genera; n char
acter.
Under the heading of Third District"
we have placed all receipts and expen-
ditures of the Island of Hawaii, not
general in character.
Under the heading Fourth District"
we have placed all receipts and expendi-
lures of the Islands of Kauai and Nil
hau, not general in character.
From the statements furnished by the
Auditor. the Commissioners found that
during the period covered July /, 1908,
to June 80, 1900, the total income of
the Territory was $2,415, 1868, from the
respective divisions, as follows:
Territorial, $646, 0S2.46, or 26.75 per cent
of total; First District, $1.O1S ,3O5.OS, or
42.16 per cent of total; Second District,
$205, 079.6S, or $40 per cent of total;
Third District, sSS7,OS7.53. or 1903 per
cent of total; Fourth District, $685.
7S1.5S. or 6.57 per cent of total. Total,
50. 415, 1868.
The expenditures for the same period
We're:
Territorial. 1881. 233.12. or 5719 per
cent of income; First District $780,
S40.14, or 34.40 per cent of income; Sec
ond District. sl0l .720.S1. or 4.21 per cent
of income; Third District, s271, 1888. or
11.2S per cent of income; Fourth Dis
trict ss2,126.70 or 3.Sl per cent of in
come. Total, s2,677 ,1O4.37, or 11Os4 of
income.
From the above tables 1t will be seen
that whereas the Territorial expendi-
lures were 1881, 233.12. the Territorial
income was only $646, OS2. 46. showing a
deficit in Territorial account of $780,
1906.
In searching for the most equitable
plan of apportioning this deficiency In
the Territorial account to the several
taxation divisions, your Commissioners
noted that in the period mentioned the
sum of $l,226, 4SO.6S was realized from
the tax of one per cent on real and per-
sonal property in the Territory, dis
tricted as follows:
LIST Dist, 1852 .s43.sS, or 55.679o of whole
2nd Dist. las, 1858. 40. or IL. Os%o of whole
3rd Dist. 277,S12sO, or %. 1919 of whole
Eth Dist 11S,07O5O. or $780, of whole