The Hawaiian gazette., 1908-04-10
TAXPAYERS AND
COMMISSION
Continued nom rase oneo


while lands in Wahiawa were being
assessed for taxation at the rate OF
SEQ an acre, adjoining lands OF equal
quality ami equally suitable for the
kind Of cultivation going on in wahi-
ava were being assessed as grazing
lands at few. cents an acre. The
results Of this was that the owners OF
these lands were holding them out Of
productive use until the demand for
them should become 50 great that those
desiring land for cultivation would be
willing 70 pay still higher prices for
them II they we're taxed the same as
like lands which are under cultivation
II would compel these owners either to
cultivate them themselves or to allow
some one else 10. thus increasing the
production and industry OF the Islands
and benefiting the whole community
as well as increasing the revenues.
As q concrete instance Mr.. Clark told
ot ten acres Of land he had leased six
years ago outside Of the Wahiawa
h0meSteSds. He spent $500 on this
ten acres in cultivation. pineapple
plants then being high. He paid taxes
OF q dollar an acre on these ten acres
on which he had thus exerted his in
duStry and in which he had invested
his capital in cultivation. But the sur
rounding SO acres of exactly the same
kind Of land. Of land Of equal possibil-
titles. which was not being cultivated by
the owners nor by anyone else, paid
taxes of two cents an acre.
The lands OF the Lsilehua ranch are
assessed SIS grazing lands at valua-
ton OF few cents an acre because in
thir natural state il takes twenty acres
TO support one head Of cattle. The
same lands If planted in para grass
would support cattle at the rate of two
head Of cattle to the acre. and If irri-
gated at the rate of four head of cat
tie 10 the acre. That is to say from
forty TO eighty times more cattle than
in the uncultivated state. As soon as
such cultivation or irrigation was given
il. il was taxed at the higher rate. His
contention was that all land capable
Of such increased productiveneSs should
be taxed as high as that actually so
cultivated. The result would be that
i would be forced into cultivation. and
the community be correspondingly
benefited
Mr.. Clark further argued that If all
4 the arabic land on this Island wheth-
n under cultivation now or held out |
# cultivation by its owners. were TO be !
axei eQuitably in proportion to fits I
q rate of taxation lower |
han is now imposed on land in use 1
.ould be adopted. and still the revenue 1
rom this source would equal the en-
ire. needs Of revenue on this island 1
the abolition of all other
axes. thus freeing industry from taxa
ion.
He argued that there was no reason
Why sugar plantations should be taxed
or their mills and equipment, if all
rsble land was taxed eQuitably in pro-
'orJi0n 10 its possibilities.
L c. Kellogg speaking along the
anne lines gave an illustration from
instances Of banana lands within his
knowledge. The land itself was taxed
I the rate Of 500; the growing crop
7as taxed al the rate OF $500 an acre.
nd # an income Of 5000 was secured
hat was taxed two per cent in income
ak At the same time land Of equal
disabilities adjoining. not put TO equal
: high use, was being taxed at mere
ominal rate because not in use or in
low use.
Mr. Clark said that the exemption
Z pineapple lands was q mere SOP.
nd that no fairninded man would
-rge il What was needed was not
peCial exemption from taxes. but
squirable distribution of all taxes
All OF the Commissioners were pres
Tenney Peck. a. Perry and A
: Judd-Judge Perry presiding.
Judge Perry announced the purpose
Z the meeting and E c. Brown Of
he Dearborn Drug and Chemical
company presented a memorial in
which he urged that corporations like
lis own, which maintained an office
iere, had employees here did its bank
ns here. had warehouses here and
,spt stocks Of goods here. ought not
0 be specially and grievOusly taxed
imply because it was incorporated
inder the laws of Illinois instead Of
hose Of Hawaii.
P. c. Jones objected strenuously TO
he penalty Of ten per cent on deIin-
usnt taxes. and the addition of ten
Der cent per annum for five years if
hey remained delinquent He thought
he government ought to look more
lOsely after the collection OF taxes
nd not let them remain delinquent so
1ng- In many cases where loans were
made on real estate security, the
lortgagee had 10 pay two and more
ears taxes before he could get a
God title on foreclosure He said
hat this penalty had stopped very
argely the practise of banks loaning
7 real estate security, especially on
mall loans He insisted that this
-eighed heavily on the poor man and
De man who was striving to secure
home. He thought the penalty
ught 70 be made less and the rate Of
lterest less
c. " Cooke endorsed what Nj !
ones had said. but wished to protest
srticuIarly against the practise Of !
i assessors Office Of raising the as
=ssed valuation Of property notwith-
-anding the general tendency down !
ard OF property, and notwithstanding |
ie returns made by property-owners Z
e presented a list Of property OWL
by c. u. Cooke, Ltd, where, in :
twenty-five instances, the assessor had
creased the amount he had returned I
-e property at, notwithstanding his
turn was sworn 10. That he con-
dered an insult He thought that