The Hawaiian gazette., 1906-07-20
ii! NaNNl

which Is SUBDIVISION i OF section l, ana
which IL expressly referred to In the
provision already quoted and made a
part OF II by the words "in the fol-
lowing manner" IL may be stated
however in passing. that the words
'in the following manner" relate sole
~ to the method of payment and do
not purport to control the amount
collected" or the classes OF taxes or
amount payable to the several coun-
ties. Subdivision /, referred to, reads
as follows:
81. The Auditor of the Territory
shall on the last legal day of each and
every month issue a monthly warrant
on the Treasurer of the Territory in
favor of each County Treasurer. such
monthly warrants for the half year
from July to December. 1905. inclu-
siye, shall be In an amount not less
than ten per cent. and thereafter In
an amount not less than fifteen per
cent. of the estimated tax payable to
each county within every half year.
and within the first fifteen days of
January and July in each year. the
said Auditor of the Territory shall is
sue Warrant on the Treasurer of the
III ldNbI VI tdtu NpuuAN
less the amount of the warrants issued
and interest paid for such warrants,
during the last preceding six months
The argument is that in estimating
the taxes payable to each county
within every half year" the Auditor
could take into account only the
amount assessed to become payable or
delinquent during the half year in
question and not the amount payable
during that period but which had be-
come payable and delinquent prior
thereto. especially as the latter amount
from its very nature and from the fact
that it might include amounts that
had become delinquent for a number
of years past could not be estimated
with any degree of accuracy To this
1t might be replied, although II might
not be conclusive, that there could not
be an accurate estimate i'm any event,
since there would be during each pc
riod a greater or less number of de-
linquencies i'm the payment OF taxes
to become payable during that period,
and that the estimate might be far
from accurate in any event was con-
templated by the Legislature for II
provided for the payment of only ten
and fifteen per centum respectively
per month of the estimated amount in
each half year, thus leaving consider
able leeway for errors in the estimates,
the balance, If any, to be paid after
the expiration of the period of six
months. Moreover, as practically al
ready stated this provision relates
merely to the manner of payment, and
even If the Auditor were to estimate
merely the amount to become payable
during the period in question, without
reference to delinquencies occurring in
that period or payments of prior de-
linquencies, this would not necessarily
show that the counties We're not to
share in the amounts collected on prior
delinquencies. But what perhaps is n
conclusive answer to the argument Is
that, If it is sound at all, it applies as
well to subsequent periods of six
months as 1t does to the first period
after the establishment of county gov
eminent. There is nothing whatever,
either I'm the language of this sub
division or in the supposed practical
difficulties that the Auditor might ex-
perience in making his estimates, upon
which distinction can be founded be-
tween delinquencies occurring before
the first period and delinquencies oc-
curing after that period, but before
any subsequent period and yet 1t Is
clear. and also conceded. that 1t could
not have been contemplated or intend
ed that the counties should not share
in the taxes which became delinquent
In one period. but which were collect
ed in a subsequent period of county
government. II, for instance. this
subdivision showed that taxes delin-
quent prior to July !. 1905, but after
wards collected, were not to be shared
by the Territory with the counties. 1t
shows equally that the counties would
not be entitled to any of the taxes
which became delinquent during the
latter half of 1905 or the first half of
1906, but which were collected during
the latter half of 1906, which would
be absurd.
1t Is contended further that section
also supports the contention of the
Territory. 1t provides, THAT out Of
the taxes payable after July ]. 1905,
for the year 1905, the Treasurer of the
Territory is hereby authorized to re-
serve out OF the share of each of the
several counties for the benefit OF the
Territory the following sums" naming
them. The object of this was, OF
course. to enable the Territory to pay
liabilities incurred before county gov
eminent, that il, during the first half
OF 1905, out OF the taxes collectable dur
Ing the last half OF that year. mas
much as az that time the bulk OF the
taxes assessed during the first half OF
a ~