The Hawaiian gazette., 1906-07-20

general principles on the theory that
as business arrangement the Terri
tory would naturally collect all
amounts owing TO II prior TO the es-
tablishment of county government and
that II and the county would natural
ly share amounts to become due there
after But a general consideration of
this Kind can not control the plain
language of the act. No part of the
taxes were to belong inherently after
the establishment of county govern
ment to the several counties nor was
the Territory to retain the portion
that 1t did on the theory that that
belonged Inherently to It. The whole
belonged to the Territory and was
thereafter to be divided in the way the
legislature thought best between the
Territory and the counties which were
thereafter to share the duties and eX-
penses mich previously had been
borne by the Territory alone. No pro-
vision was made for the assessment,
levy or collection of taxes by the coun-
ties. The whole arrangement was of
an artificial nature by which the Ter
ritory was to pay the counties certain
amounts with which to meet their ex-
| penses. In the long run II might not
| make much difference which way the
provision was made. The amount of
| delinquent taxes collected during each
period would probably be about the
| same percentage of the whole. If the
counties received in the first period
an amount that had become delinquent
prior thereto the Territory might like
| wise acquire after change In the
| IL. n -, Il "a
like amount that had become delin-
| quent during the period of county gov
| eminent. The Legislature may have
| figured on the average amounts col
lected i'm the past without Analysing
them with reference to the periods for
| which their various parts were as
| sessed. The act throughout shows the
| artificial character OF the division as
| one based mainly on considerations of
| what the Territory and the several
| counties respectively required. except
ing that the amount to be divided be-
| tween the Territory and each county
| should have been collected In that par
| ticular county. An equal division was
made of certain classes of taxes, but
| the Territory was to receive the whole
| of certain other classes. The counties.
| on the other hand, were, as provided
| in section 3. to receive the entire road
taxes whether they had become delin-
quent before the establishment of
| county government or not and even
| though they had already been collect
| ed by the Territory. but not paid out.
The county was to receive fifty per
| centum of the school taxes. which
| would naturally be expected to be
| levied for school purposes, and yet the
counties were to have nothing to do
with the schools.
1t Is contended also that the act
| should not be construed retroactively.
There Is no constitutional provision
against retroactee legislation as such.
and II there were It would not prevent
provision OF this kind. Peacock vs..
Republic. II Haw. 400. And. as a
question OF construction as distlngu-
ished from one of power, the provision
in question when construed as contend
ed for by the county Is not obnoxious
to the rule against retroactive legls-
latlon. 1t provides merely for divi-
| sion which It was entirely competent
for the legislature to make; and,
though this Is unlmportant, the divi-
sion was to be In the future and. 40
far as the taxes In question are con-
cerned. the counties were TO share on
ly what was To be collected I'm the flu
| ture, The Legislature might reasonably
have provided either way. II provided
ono way though perhaps unconscious
az 20 which way.
The offer 10 show the actual inten-
ton OF tho legislature by the testi-
mony Of several OF It's members was
properly refused.
The judgment appealed from IL ar
irmed
~. a, Douthitt, County Attorney. for
the petitioner,
~, T. ProaseT Deputy Attorney Gen
| eral Tor respondent
Under this decision the County Of
Oahu will come into possession ~ about
SIC 900. which Will BIO ~ material as
sistaneo ia iidlng over tho neHt Hin
months, when there will be- . subslan'
tial shortage 10 the county fundv Tho
county, in fact, needs lba money. The
ease ross 90 tho construction ~ tho act
N the Legislators appTopfiallpg one
half ~ lhe Territorial revenues foI no
support N tho eouplios Judge pglioli
gave bic dssislog Nv fsyor " the eoun'
tlss Tsesday,