The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1908-01-18

men. we, however. regret 70 say tnat
no definite or formal action has been
taken by the home government on
these matters.
II has been gratifying to the direc-
tors OF this association as no dount
IT has been to the members in general,
that a satisfactory decision was made
nv the federal authorities regarding
postof7ce site and that through the
efforts Of this assertion, in conjuuc-
ton with those Of the Chamber or
Commerce. the matter was finally and
50 satisfactorily settled
Your special committee, appointed
IN confer with the Board of Health and
federal quarantine authorities, was
particularly successful IN securing
modification of the quarantine regu-
lations as would in the least possible
wav prove a hardship 70 the local
merchants.
Reports regarding the receipts and
disbursements of the Honolulu Ship
pers' Wharf Committee, in the han
ding of what is known as the local
quarantine tax, have been received by
Eyour directors and it has been the
sense of your board Of directors that
this tonnage tax is a practical and JUST
manner of collecting a fund for euler-
gencies. such as have arisen during
the mast number of years. In connec-
ton with this matter. your directors
recommend that every possible effort
he made by this community 70 secure,
If possible, from the next coming Leg
fis,ature an APPROPRIATION for the
propar support of the local Board OF
/ Health. 1t is also recommended that,
| if possible. some person among the
local mercantile trade be appoined 10
In the next vacancy that may occur
Ion the Board Of Health. II being felt
that suggestions emanating from such
| =. representative would, on many oc-
lcasions. prove practical and very ben
efciaI in the elaboration of the local
hoard and the formation Of its regu-
Elations.
The report of the Special Committee
Ion Taxation was as follows:
Honolulu. T. H. January 10th. 1905
George W. Smith. Esqr.. President
Merchants Association. Honolulu
| Dear sir: Your committee on Trade
land Finance. to whom was referred
communication from Mr.. A F. Judd
Secretary of the Tax Commission OF
Hawaii. in which he solicits the as
sfstance of the association in their
i work. beg leave to report as follows:
I we find that on January 25th, 1903
Ian able report was submitted to our
association dealing with proposed
I amendments to the law providing foI
La tax on real and personal property
Il This report was submitted by two
Eof our most able and best qualified
members. Mr.. James Wakefield and
IMr. H. T. wichman. and appears te
icover the requirements fully.
We would therefore recommend
subject TO the approval of the asso-
citation, that the secretary be instruct
led to forward a copy of that report
to the Secretary of the Tax Commits
sien.
we would also add. if it meets the
approval OF the association, that II
the opinion OF this committee. tht
method now in force of having thf
; assessing and collecting Of taxes il
the hands of one man. is wrong. anc
: would suggest the following: That {
: committee consisting of three able in
dependent men, Cnot Tax Assessor
from the other islands, be appointet
: in each county. to act as board o
= equalization and appraisement, who's
? duty it shall be 10 make fair ant
! equitable assessments in their resPec
tive jurisdictions, and whose appraise
ments shall remain in force for
: least three full years, and the worl
: of the tax office as now constituted
be changed TO that of the collection
Of taxes only.
The report reads as follows:
Honolulu January 25th, 1905.
{ Mr.. George w. Smith, President Mer
t chants Association.
Dear Sir: The committee appointe
to deal with the suggested amend
ments to the present law providin
for a tax on real and personal prop
:. erty, beg TO report as follows:
e l. Real Property.-Exeept as heret
+ provided all real property within tn
Territory Of Hawaii, shall be subjec
l. to a tax of 1 per cent. on the cas-
n value of same.
VI >. Definition of Cash ya1ue.-Cas
, value for real estate shall be deter
mined by actual sales Of property, c
like value, made during the previou
e twelve months. within the vicinity c
/ property assessed, or by sales of prop
4 erty of a similar character.
g. Definition of Real Property--Th
term real property for the purposes c
e this act. shall mean and include a
It lands, and town lots and house lot
s with buildings, structures, fences
q wharves, improvements and othe
things erected on or affixed to tn
same.
e 4. Personal Property.-rFhe value {
g stocks of merchandise, furniture. fz
X lures. and implements Of trade an
profession, for taxation, shall be tn
inventory value. less a discount Of
+ per cent.
a ;. The inventory Of stock must !
X shown in detail in English figures an
Language, and must accord in tots
value. and total amount, with III
e total value and total amount OF stoc
h of merchandise, fixtures, furnituT
q and implements of trade or profession
- shown as assets in the merchandis
ledger and trading books Of the bus
: ness.
" 6 The tax assessor or his deput
! shall at all reasonable times hav
: access 10 the books Of any partne1
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