The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1910-01-11
Ex-Tax Assessor Arrested on
Charge of EmbezzIing
Public Funds.
IS NOW OUT ON $4,000 BOND
Allegation That He Converted to
Own Use $727.20 of the
Territory's Money.
tFrom Sundays Advertiser.)


James L. Holt, former tax assessor
of the first taxation district, and one
of the most prominent young men in
Honolulu, was arrested yesterday morn
ing on a warrant charging him with
the embezzlement of $727.2O while he
was in office. Holt secured bail in the
sum of $4,000 and is once more at iber-
ty' pending the action of the grand
jury.
1t is charged that Holt stole the sum
mentioned while he was tax assessor
and before he was dismissed for other
alleged embezzlements. IN support of
the charge the officials of the attorney
generals office ana OF the county at
torney's Office hold the receipt of
james l.. Holt, tax assessor, for $727.20,
received from Alexander Lindsay, then
district judge, and point to the fact
that Holt S books show no record of
the receipt of the money. They claim
ed that Holt put the $727.2O in his
pocket.
Foolish Graft.
If, as is charged, Holt did embezzle
the money, it was in the most foolish
way, an embezzlement that could not
possibly fail of detection. The embez-
element, in fact, was of the same gen.
eral character that has landed several
others in Jail or sent them to sojourn
in Mexico or Honduras or some other
remote part of the earth.
1t appears, according to the stories
told by the legal advisers of the Ter
ritory and of the city and county, that
the embezzlement was discovered
through suits brought for the collection
of delinquent taxes. Suits were insti-
tuted by the encouragement office,
on behalf of the assessors office,
against twenty-five persons who were
charged with being behind in the pay
ment of taxes. The suits came to trial,
and the defendants astonished the gov
eminent Is lawyers by coming into court
and fourishing receipts for the money
it was claimed they owed. They all
stated that they had previously been
sued for the same taxes, judgment rem
adered against them, and the money paid.
Basis of Charge.
This appeared very strange and led
to an examination of the books of the
district magistrate. This examination
disclosed the fact that there was on
record a receipt from James l.. Holt,
tax assessor, to Alexander Lindsay, Jr.,
district magistrate, for the full amount,
$727.20. Further search brought to
light the receipt, which is as follows:
Honolulu, January 8, 1905.
Received from Alexander Lind
say, ,Jr., District Magistrate of Ho-
nolulu, Oahu, per Eugene Aiu, clerk
to said district magistrate, the sum
of seven hundred and twenty-seven
dollars and twenty cents ($72720)
being sum of the following amounts,
proceeds of executions returned
partially satisfied, in the following
tax eases:
Holt, Assessor, VS.. Lee Tong. S 34.65
Holt, Assessor, VS.. Jas. Ma
kekau ................ 12.IO
Holt, Assessor, VS.. Chong
Lung. .........,....... l4.5O
Holt, Assessor, VS.. Beckey
Kaonohi .............. $500
Holt, Assessor, VS.. j. X. Ka-
ulukou ................ 1855
Hoy OBSERVATION-DISCLOSURES. 97.75
Aioi', hooSSooij Vs. othiil
Kealina ........... 3L65
Holt, Assessor, VS.. Jos. Rich
chard ............... $40
Holt, Assessor, vs. Jessie p.
Makainai ............. 30
Pratt, Assessor, VS.. Chang
See (w) ...,........... $3.50
Pratt, Assessor, VS.. Jas, Aki'
ma ................ 1910
Dorch ..............,. 1885
Pratt. Assessor, VS.. Mrs.
Marcus Colburn ..,...... 41.7O
Pratt, Assessor, VS.. John A.
Baker ......'.''.'.... ......
Pratt, Assessor, VS.. Lee
Ngip, altos Lee Wo, alias
Lee Sing ........,..... $500
Pratt, Assessor, VS.. VIII Il.
flhher ''''.''''.,..., I'fu
Poepoe ..,,.....,..,.. 1888
Pratt, Assessor, VS.. Mauna'
heh .,....f.s.s,..,.,, 1'lu
Pratt, Assessor, VS.. Mr.. and
Mrs. s. x. siVa.,,..... 1918
Pratt Assessor, vs. q, A.
NlefiH ftst..st,ts.ttt ,t.,,,
Pratt Assessor, vs., Jas, II,
riddles ttttts,t,sttt,, mn.
Pratt, Assessor, vs., Vincent
Fernandez amman. 3l,00
Pratt, Assessor, Vs. Geo,
MIA tttfffrrttrtfsftt 100
pFnit, Assessor W, Sol. Ma
helouA ffftttfftttfttt, 100
Pratt Assessor vs. choy
sing ftttfffftfifffti, 100
tTaTaO
JAMES T. nOlT,
Assessor Rnd f0lloelnF of TaArs,
fusi division, Oahu,
oase TuTnea Over
I0ll lpeiaeeL sllsl eespgsa nsafly