The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1908-07-03

he Session Laws of 1905 the phrase
lin any district court be stricken out
md that there be substituted therefor
he expression before any district
This change will make
he language Of the above section OF
he Revised Laws conform to that OF
Section 1878 thereof (See Exhibit -
page, -
FORM OF OATH ON TAXPAYERS |
RETURN
II has been forcibly called to the at
tention of the Commission that the
form of the oath now prescribed OS
the Treasurer to be made by the TAX
payer to his return is unsatisfactorE'
The Commission sees no reason tOG
Section 1927 of the Revised
laws. which directs that the return
he sworn to. The form now in use
NAV be changed either by the Ireasur-
err if the present system is continued,
or nv the Board of Equalization
should the COMMISSIONS recommends
ton in that regard be adopted Inc
Commission believes strongly that the
taxpayer should be required to make
oath of his own knowledge That he mas
returned all of the various items OF
property owned by him, and to the
best of his knowledge and bellet thaC
the full cash value returned by MIN as
to each of those items is correct, IL
the assessor raises any valuation stat
ed in return so sworn to, the tax
payer. however highly he may value
his oath and however Conscientlously
he may have prepared his return, Will
have no ground for regarding such
action of the assessor as an affront to
him, the taxpayer.
EXEMPTIONS.
The Commission believes it to be in
the best interests of the public that all
property entitled to exemption be re-
turned by the owner in the same man
ner as if taxes were to be paid on 1t,
and that the exemption be claimed Ill
the return. Recent legislation has eX-
empted from taxation certain agricul-
tural industries and also certain rail-
roads and ditch companies. The theory
of such exemption apparently is that
infant industries need the protection
of the government until such time as
| they may have become established
The tax office should be empowered 10
collect information concerning the
value of the property entitled to eX-
emption, more particularly of the in
dustries and companies instituted for
profit. 1t such data is annually col
lected, the legislature can inform IT.
sell from time to time as to the ad'
visibility of ending or extending
any period of exemption. Mos'
of the eleemosynary institutions eX'
empted from taxation are referred tc
in Section 1921 of the Revised Laws
The Commission recommends that the
words 1.-THE Kapiolani Maternity
Home" appearing in that section, D'
placed in its logical order after th'
words Queens Hospital" and alst
that property belonging to the coun
ties be expressly exempted from taxa
ton. 1t is further recommended tina
all institutions other than the terri
tory. counties, and the Department o
Public Instruction. be compelled to re
turn their property in order to avail
themselves of the exemption. (See Elk
hibit -, section -, page -
FAILURE TO MAKE A RETURN.
grave doubt has arisen whether o
not the provision of our laws is vali(
which prescribes that any person whit
, fails or negleCts to make return o
who shall decline to take oath to tn
; accuracy thereof, shall be denied tn
right OF appeal. (SectiOn 1885 Re
vised Laws of Hawaii) This doubt i
based upon recent cases decided by tn
Supreme Court of the United States
| 10 pr ipn &c thnf Of tho (Nnntrg
of Georgia Railroad VS.. Wright,
, Supreme Court Reported, A. AS we
no attack has been made in the court
on this phase OF the tax laws. TIL
Commission recommends an amend
, ment intended to do away with tn
9 present objection that our laws de
c priVe a taxpayer, not making a return
q of the guaranty of due process of LAY
f under the United States constitution
10 (See Exhibit -, page -, SECTION e.
70 LICENSE FOR FISHING.
= Section 1 of Act SO of the Laws {
1907 in subsection marked "Sectio
; 14lSD" provides inter ALA that eth
q annual fee for a license for a fishin
: boat shall be So" What was intende
v evidently was that the license fee r.
4 ferred to should be required of thos
n engaging in the business of fishing bl
If the language is at least ambiguous an
n unsatisfactory. The Commission re-
q ommends that the subsection |
# amended so as to read as is set fort
e in Exhibit 90, on page . e, section ~.
If LICENSE FEES GRADUATED AS T
t. LOCALITY.
1t Certain license fees are by our sta
ID utes graduated according to localit
IS They are as follows: Bank, Act 2
Session Laws of 1907; ava, Act 8
Session Laws of 1907; livery stable
Act So, Session Laws of 1907; auction
J. GERS, Revised Laws, Section l343; be
lie and pork butchers, Revised Laws, Sc
le tions 1866, 1869, 1870, 1871. This met
r cd of graduation is alleged to be i
Of valid as discriminating improperly b
D. tween certain districts and towns
K the territory, and a case is now in Il
3e courts which involves this question
TO so far at least as it concerns the ban
n ing license fee. 1t is by no mea
le clear that our present statutes in tn