The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1909-04-20


and 176.
On motion of Mccarthy the Gov p;
ernors appointments formerly deferr-
ed were further deferred until the
last day of the session.
On motion of Robinson the appoint
ment of Worth o. Aiken as a mem
Der of the Board of Education rep
resenting the Island of Maui was con-
firmed.
THE TAXATION BILL.
Chillingworth being called to the
chair the Senate went into committee
of the whole for further considera-
ton of House bill $50 relating to tax
alton.
Mccarthy moved an amendment to
section 8 relative to assessment of
real property, which was adopted It,
provides for a board of appraisers.
Fairchild moved to strike out of
section 1883 r. L. as amended the
clause: June 1-20. The tax appeal
court shall sit for the hearing of tax
appeals between June 1 and June 20,
both inclusive, of each year" Also
he moved to insert in section 1915 as
amended words providing for an ap-
peal to the Circuit Judge at cham
beers. Also to repeal certain Sec
tions of the present law inconsistent
with these proposed amendments.
Smith strongly opposed the amend
ments. The present system of a tax
appeal board in each taxation divi-
sion was of long standing, simple and
affording more latitude of investiga-
ton than formal court proceedings
The proposal was a continuation of
the one-man's judgment principle, as
against a system that is analogous to
the adjudication of facts by a jury or
valuations by appraisers. He could
see no necessity for changing a sys-
tenn that on the whole had worked
well. The principle of giving the tax
payer an opportunity of presenting
his case without subsection to the
strict rules of evidence was a good
one.
Fairchild said his amendments
were in harmony with those of Nc
Carthy just adopted.
Mccarthy stated that his amend
ments were to do away with the
board of equalization and did not
touch the right of appeal They were
intended to reduce the number of APP
peals. The board of equalization was
usually guided in dealing with ques-
tions arising in particular division
by the advice OF the assessor repre-
senting that division on the board
in short, giving a one-man decision
Replying to further remarks by
Fairchild, Smith argued against the
ACCESSIBILITY of changing system
that had worked well in the past.
Robinson suggested a tax appeal
court with the Circuit Judge as chair
man. Questions of law as well as
fact came before the tax appeal court
Fairchild said he had no objection
to such an amendment. He withdrew
his motion in its favor.
Smith was opposed to the amended
amendment, as it would necessitatt
going over the entire bill to make il
At.
Mccarthy had heard that the pro
vision of the bill relating to an enter.
prise for profit was unconstitutiona
and wanted to know if any member
could throw any light upon the ques.
ton.
Fairchild said he was opposed tC
that section but would withdrew his
opposition to it for the present
The other amendment, following
McCarthy's, having been abandoned
the committee rose and asked leave
to file a written report. Granted.
OTHER BILLS.
House bill authorizing county trea
surers and the treasurer of Honolulu
to collect all license fees except TO
sale of liquor was read third time
Fairchild, in answer to Makekau
explained that it was necessary Il
exclude the liquor licenses to Civ
the Territory sufficient revenue. o.
further objection by Makekau, h
stated that, even if the House ap
preparation bill were adopted, Their
would be a deficit Of 100000 withou
the liquor license fees.
Makekau's amendment was los
and Coelho moved an amendment re
curing the impressing of the license
with the seal of the treasurer. Car
ried.
AS amended the bill passed on tn
following vote:
Ayes-Baker, Brown, Coelho, Fair
child, Kalama, Knudsen, Mccarthy
Moore, Robinson-9.
Noes-ChilImgworthH Harvey, 'Ma
kekau, Smith, Woods.