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


The present law prescribes among
the specific taxes, Section 1903 Revis-
ed Laws of hawaii as amended by
Chapter 80 of the Session Laws of 1905,
tax of twenty dollars (S20) annually
on ali automobiles to be paid by the
owners thereof This tax is manifest
ly unfair as the owner of a light buck
board automobile Weighing live hun
dred pounds bears the same tax as the
owner of heavy touring car weigh
ing two tons. The evident theory of
this specific tax is not that owners of
automobiles should respond in pro-
| portion to the value of their vehicles,
but should pay for the special use of
the roads by their machines. The
Commission feels that the tax should
bear direct relation to the extent of
the use of the roads and to the ex-
| penses which have to be borne by the
government by virtue of that use in
Keeping the roads in repair. For this
reason the Commission has studied the
various ways OF making the tax more
equitable and after considering as a
basis Of taxation such matters as in
| dicated horsepower, length of wheel
| base, theoretical maximum speed, in
yentory value at the factory, etc, has
unanimously agreed that the most
equitable method is one based on the
weight of the car, and that a tax of a
cent a pound based on the weight OF
the car as that car is usually used by
the taxpayer will come close to the de-
sired equality which should exist
among automobile owners
As this Territory is becoming more
and more frequented by transients
who bring with them automobiles, a de-
velopment which should not be retard
ed by excessive taxation, the Commits
sion feels that transient owners of au
tomobiles shou be considered. Tt
this end the Commission recommend
that any automobile which Arrives
within the Territory within thre,
months previous to the first day o
January in each year shall not be sub
jected to the tax for the year follow
ing the first day of January. See Fix
hlblt -, page e, section "
TERN OF OFFICE OF ASSESSORS
Our statutes do not prescribe tn
length of the term of Office of the as
SCISSORS. There is no good reason VIII
assessors in this respect should stan
on any more favorable footing tina
: other and more important officers G
the government The Commissio
recommends that Section 1884 of tn
, Revised Laws. which places the powe
of appointment of assessors with tn
Treasurer, subject to the approval {
the Governor, be amended by insert
p ing after the word assessor" where
first occurs in line 4, the words, IAN
who shall serve for four years unle!
sooner removed as by law provided
See Exhibit -, section -, page -.
? CERTIFICATES OF APPEAL.
: Two verbal changes are recommend
) ed in the statute which prescribes tn
form of certificates of appeal to tn
/. Tax Appeal Court. The form of ce
tiiicate is set forth in Section 1247 {
the Revised Laws as amended by Chal
ter 80 of the Laws of 1905. The e.
" preston real estate" appearing twiC
. in the schedule should be changed
real property" to conform to the laI
guage used in the remainder of I'll
Chapter on the Property Tax and mol
l particularly in Section 1915 of the r.
5 vised Laws. See Exhibit 90, sectio
- 80. page -!
2 DISTRICT MAGISTRATES.
{ In order to avoid, in 50 far as IL
I tax laws are concerned, the technics
question of whether or not there is
district court separate and apart fro
: the district magistrate who preside
over it, the Commission recommend