The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1906-01-30
TRENT ASKS
FOR MONEY

A written demand has been made hy
treasure Trent ~ the County of GA
bu. upon Territorial Auditor Fisher for
siI2ssss. that being one-half 81 the
amount collected for delinquent taxes
due 20 the Territory on July lst 1905
And do not think it is altogether
n good thing TO SO into said colonel
Fisher. who had just returned nom
Maui and Hawaii on the Mauna Loa'
Immediately after the receipt of the
letter making the demand. 1T might
raise "A question that would involve the
validity OF the County Act Itself
This effort to recover the money inl
question for the County OF oahu Is
matter that has been under considera-
tion for some months past, although
IL has been kept very quiet by the OF
ncers concerned. Mr.. Trents demand,
indeed. is the foundation for manda-
mus proceeding to compel the issuance
OF a warrant for the sum demanded by
Auditor Fisher. The letter OF MI
Trent follows:
Honolulu. January &c, 1906.
J. II. Fisher. Esq. Auditor Territory OF
Hawaii, Honolulu.
Dear Sir: In n report furnished ME
by your office / notice that during the
six months ending December 3lst, lsOo'
the sum of $35,27s76 was collected on
account OF delinquent taxes in the
County of oahu.
Section / of Act 93 of the Session
Laws of 1905 provides that Fifty per
centum Of the total amount of poll and
and incomes, collected in each County
shall be paid by the Treasurer of the
Territory of Hawaii to the Treasurer
OF such County, etc" and makes 1t the
duty of the Auditor of the Territory
TO draw warrants on the Treasurer OF
the Territory in favor Of the several
County Treasurers for such amounts
as may become due to the respective
Counties under this section.
Your attention is called to the fact
that no part OF the delinquent taxes
collected as above noted has been turn
ed over to the County of oahu, and as
Treasurer of said County j hereby
make formal demand on you as Audi
tor of the Territory Of Hawaii Tor q
warrant on the Treasurer OF the Ter
ritory Of Hawaii in favor Of the Treas
urer of the County OF Oahu for a sum
equal to fifty per centum of all delin-
ouent taxes collected in the said Coun-
tty of oahu during the said six months
beginning with July lst and ending
December 81. 1905.
Yours very respectfully.
r. II. TRENT.
Treasurer County OF Oahu.
AS the letter itself explains, the de
mand is based upon the wording o
Section ], Act SO, OF the Session Law
OF 1905, the Act in question being tina
which was passed subsequently to tn
massage of the County Act, In orde
IN proyide funds for the conduct o
the affairs OF the several counties, IN
revenue section having been stricke
from the County Act In obedience
the suggestion in Governor Carter
veto. In addition to the provision cor
tained in Section /, Act 93 provide
that the Auditor of the Territory sha
on the last legal day of each and ever
month issue a monthly warrant on IN
Treasurer of the Territory In favor
each county treasurer, such month";
warrants for the half year from Jul
10 December, 1905, inclusive, shall J
in an amount not less than ten pt
cent, and thereafter in an amount n'
less than fifteen per cent of the est
mated tax payable In each couh'
within every half year"
This act went into effect on the 26
day of April 1905. The County A
itself went into effect on the 14th di
OF April of the same year, and Il
counties themselves were in actual e
istence on July 1st, when the new
elected county officers took their seal
and county government came into
ing.
When the demand for this mon'
claimed to be due to the county
Oahu-and of course, there is the clai
of the other counties to Varyli
amounts-was first talked about.
matter was presented to the Audit
and by him laid before the Govern
and Territorial Treasurer Campbell
is understood that Governor Carter
that time was in favor of turning I
sums In question over to the counti'
but to this course Treasurer Campb
objected The Auditor, natural
would be guided by his superior In
fee On the advice of the Govern'
Treasurer Campbell then referred
matter to the Attorney General for
opinion. Mr.. Peters department &C
sidered the law in the case thorough
and an opinion in the shape of a let
was given to MIR. Campbell direcu
him to the effect that the claim of
counties was not one that could
considered in law.
II was held, in effect, that the del
auent taxes, due prior to the d
when the County Act and the enabl
act went into effect. formed tel
torial realization, with which the col
ties had nothing to do. The count
under the several acts creating
financing them, were OF course EMIT
TO half the taxes that might beco
due and payable after their creation
after those acts went into effect. Ia
that were due prior to those da