davidaulloa/AmericanStories huggingface dataset:
The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1911-12-22
MILVERTONS OPINION UPON
THE NEW COUNTY REVENUE LAW

and Furniture and fixtures" Not
later than the 18TH of December, 1912,
and every second year thereafter this
budget must be submitted by the Su.
perintendent of Public Instruction to
what is designated as a Committee
of Estimates" consisting Of the Sec.
Rotary of the Territory, the Superin.
tendent of Public instruction, the
Mayor of the City and County of Ho
nolulu and the chairmen of the
Boards of Supervisors of the several
counties. This Committee of Esti-
mates may, in it's discretion, revise or
change any item appearing in the bud.
get under the heading of Special
Fund.- but is prohibited from chang
ing any item appearing under the
heading General Fund" Not later
than January 3, 1913, and every sec
ond year thereafter such budget as re.
vised by the Committee of Estimates
must be submitted to the Governor of
the Territory, who in turn must sub
nit the same without change, but
with his own recommendations to the
Legislature within ten days after the
opening of it's next regular session.
The budget when acted upon by the
Legislature determines the amounts
which may be expended for such pur.
poses during the succeeding biennial
period. All revenues, derived from
! time to time from the collection OF
what is known as the school tax
which will be discussed later, are
deemed by the Act appropriated for
the payment of salaries of teachers
supervisors and principals as deter
mined by the salary schedule, and for
the support and maintenance of the
public schools within the county Oh
city and county where such taxes are
collected for the objects designated
in the school budget that have beer
approved by the Legislature. and
these approved amounts are made z
first charge upon such revenues, and
out of the revenues derived from time
to time from the taxes on real anC
personal property there is deemed
appropriated such an amount as shall
be necessary to provide additiona
funds to meet the requirements o.
the aggregate of the salaries o.
teachers, supervisors and principal!
as fixed by the schedule and schoo
budget, and the amounts required fol
these objects are made first charg,
upon such revenues. The Treasure
of the Territory is required by tn
Act from time to time as may be ne,
The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1911-12-22

the public schools, 81 has failed I'm ita
purpose
The general provisions of the
School Act do not 20 into effect until
the year 1913, pending the prepare.
ton Of the school budget provided for
in the Act the Territorial Legislature
fixed for the biennial Iericd between
July I, 1911, and June 80, 1913. items
making up the General Fund" ag-
gregating $149,3OO, and stems making
up the Special Fund aggregatiny
'Sl16127 Included in this special
fund is an item of $4,000 for
Schools for Oahu"
In the matter of taxation, the svs.
TEN formerly in operation was radi-
cally modified at the 1911 session OF
the Legislature. The statute in force
prior to 1911 provided with certain
minor exceptions that all real uTop-
erty and all personal property within
the Territory should be subject 20 an
annual TAX of one per cent. upon the
fun cash value of the same. This law
was amended by Act 145 of the SEES.
sion Laws of 1911 Section > of the
amendatory act provides thar except
as exempted or otherwise taxed all
real property and all personal prop
erty shall be subject to a tax each
year of such rate per cent. upon the
full cash value thereof as shall be
fixed for that year in accordance with
the system provided for in the Act.
This system requires as soon as prac-
! ticable after the first Monday follow
ing the first day of January in each
year the preparation of five estimates
of the amounts of money required to
be raised from the tax during the
year, such estimates to take into con.
lsideration among other things out.
standing obligations, cash on hand
and expected receipts from other
A sources. Three of these estimates
have to be made by the Board of Su-
\ pervisOrs of the City and County of
Honolulu, and transmitted to the As
SCISSOR of this taxation division. These
three estimates are as follows:
l. For current expenses other than
for permanent improvements, inter
est and sinking fund for City and
County bonds and school purposes I'M
der Act SO of the Session Laws of
I1911.
2. For permanent improvements.
3. For interest and sinking fund
for city and county bonds, if any.
The two other estimates are re-
quired to be prepared and transmit
ted to the assessor by the treasurer
of the Territory. The fourth of such
estimates is for the following pur-
poses:
4. For school buildings and grounds
under "An Act to provide for the
maintenance of public schools" (Act
$50 S. L. 1911, and any other act or
. acts. The amount contained in this
The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1911-12-22

As all the counties are interested
In the new revenue enactment, to
come into force the first of next year
First Deputy City and County Attor.
ncy Milvertons opinion rendered to
the Honolulu mayor and board is here
printed in full:
Honolulu, December is, 1911.
70 the Honorable Mayor and Board
Of Supervisors of the City and
County Of Honolulu
Gentlemen This Department has
been requested by several members
Of the Board and in a written request
of the Auditor of the City and County
of Honolulu to advise as to the status
of the finances, particularly as to
sources of revenue, of the City and
County of Honolulu under the Acts
passed at the last session of the Ter
ritorial Legislature.
The new law providing for the
maintenance of the public schools
being Act SO of the Session Laws of
1911 first requires consideration I'm
der that Act the Department of Public
Instruction is authorized and directed
to prepare a salary schedule to cover
the compensation to be paid all teach.
ers, supervisors and principals This
schedule when approved by the Gov.
ernor of the Territory and published
at least three times in a newspaper
of general circulation published in
Honolulu, has the force and effect OF
law and, with like approval of the
Governor and publication, may be al
tered, amended or revised at any
time. The Department of Public In
structiOn under the Act is required
prior to December IS, 1912, and every
second year thereafter to prepare a
budget, to be known as the School,
Budget, showing the estimated ex
penses, other than salaries of teach
ers, supervisors and principals, of the
public schools and of such depart
ment for the next ensuing biennia
period. This budget must be in two
parts, one designated General Fund
containing the subdivisions SALARY
of Superintendent" Salaries of OF
flee Force" General Expenses,
Supplies" Libraries and Books,
Industrial and Manual Training,
and Maintenance of Special Schools,
and another designated Special Fund
containing the subdivisions New
Buildings Cschool houses, COTTAGE
and outbuildings)," Repairs anC
maintenance of buildings and grounds
and new grounds "Janitor service
The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1911-12-22

mated 20 bo required for the purpose
specified boz zach OF the Eve suUdius
ions mentioned above. lu making tui
| estimate. the aggregate value of 90,
property for the preceding year mus
De taken as basis 10 the rate sd
estimated for the purposes specified
bon the first subdivision. that is. Iol
the current expenses designated. OK
cocls ono.half Of one per cent &c must
be reduced 90 onc.half OF one per cent.
~ the rate so estimated for the pur.
poses specified I'm the second subdi-
vision, thar is, for permanent improve.
ments, is such that II and the rate
estimated for such current expenses
shall exceed twothirds of one per
cent it likewise must be reduced 20
two-thirds of one per cent II the es-
Inmates required to be made by the
Board Of Supervisors are not made on
or about the last day of January i'm
each year, the assessor is required to
estimate the rate for such current
expenses at one-half of one per cent.
and the rate for such permanent i'm
proyements at one-siXth of one per
cent The whole tax rate is arrived
at by adding together the rates for
the five subdivisions referred to, that
is, the sum or total of the rates
finally estimated and determined for
the purposes specified in these five
subdivisions is the rate at which real
and personal property shall be taxed
for the year in the taxation division
in which the county or city and
county is included.
Under the new law, all personal
and property taxes collected must be
paid into the Territorial treasury at
such times as the treasurer shall d.
rect, and all road taxes and taxes 70.
ceived from brakes, sulkies, OK carts,
wagons, omnibuses, automobiles, hi
cycles, carriages and the like placed
in a special account in the Territorial
treasury to the credit of the road dis
trict where collected, and must be
paid on the last legal day of each
month by the Territorial treasurer to
the county or city and county within
which such district is included, and
can only be expended in making,
maintaining and repairing pubic
roads in such district as authorized
by the supervisors of the county or
city and county from time to time.
This portion of the new law is sub
stantially the same as that in effect
prior to 1911. All other personal and
specific property taxes paid in to the
Territorial treasury from each county
or city and county other than the
County of Kalawao (the taxes col
lected in that county being for the
sole benefit of the Territory, except
such as the law provides shall be pay
able to or retainable by the Territory
The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1911-12-22

cssary 10 pay over 10 the Treasurer
of the several counties. and the
Treasurer Of the CITY and County OF
Honolulu. az the case may be- the
amounts approved by the Legislature
for the items OF the Special Fund
OF the taidget for New Buildings
(schouI houses, cottages aud outbuild.
ngs)." and for Repairs and main
tenance Of buildings and grounds and
new grounds" and such amounts con
stitutC and are to be held as special
funds in the treasures OF the several
counties and the City and County OF
Honolulu to be expended by the re
spectiVe Boards of Supervisors only
for the purposes approved by the Leg.
lislature. All the other items consti.
ituting the school Budget" are to be
expended from time to time on vouch.
ers approved by the Superintendent
of Public instruction. The Depart.
ment of Public Instruction has the
approval of plans and specifications
of new buildings, as to size, arrange
ment, dimensions, lighting of rooms
and sanitary conveniences.
1t will be seen that under the new
school act practically no power is
given to the City and County of Ho.
nolulu in relation to school matters
and the duties placed upon it are
hedged about by powers granted to
Territorial officials and Territorial
boards. The salary schedule is fixed
Fly the Department of Public Instruc-
ton with the approval of the Gov
ernor The amounts making up the
the Department of Public Instruction
subject to legislative action and can
not even be changed by the Commit.
tee of Estimates. The Committee of
Estimates, of which only one, the
Mayor of the City and County of Ho.
lnolulu, represents the municipality
may revise or change any item ap
pearing in the Special Fund referred
to, but the only items this Special
Fund about which the City and Coun
ty has any concern are those desig
mated New Buildings, the character
of which is pr5 ctically to all intents
and purposes controlled by the De
Ipartment of Public Instruction, ant
Repairs and maintenances of build
ings," etc, the amount available fol
which is not fixed by the Board of Su
pervisors, but controlled subject t
the action of the Legislature by tn,
Committee of Estimates composed o
six members designated not by tn,
Board of Supervisors, but by the Leg
islature. Even expenditures for JAM
tor service and furniture and fixtures
are under the control of the Super
; intendent of Public Instruction, AM
, can only be made on vouchers az
: proved by him. If the new Act wa
= intended originally to give to tn
: municipality some power relative t,
The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1911-12-22

estimate must bc ouohalf of tho sum.
specified for such purposes for th,
county on city and county iu the 90
ennIol school budget operative at On,
time The estimate ls made.
The requirements OF the act as Ia
the bilh estimate are as follows.
20. The treasurer OF the Territory
shall similarly prepare, and transmit
to the assessor an estimate Of tho
amount If any, payable to or retain.
able by the Territory out of the pro.
cceds of this tax during such year i'm
respect Of such county or city and
county for school, interest, sinking
fund and other purposes, including
the cost of assessing and collecting
taxes in such county or city and
county The amount for school pur-
poses, under this subdivision, shall be
an amount which shall bear the same
ratio to One-half of the amount spec.
flied for all school purposes in said
biennial budget, plus the amount esti.
mated to be required for that year in
accordance with the salary schedule
provided for in the act or acts re.
ferred to in subdivision 4 of this sec.
ton, less the amount estimated for
school buildings and grounds under
said subdivision and less the
amount of school taxes provided for
I'm section 1900 collected during the
preceding year, that the aggregate
value of property in such county or
city and county as assessed for the
purpose of this tax during the preced-
ing year bears to the aggregate value
of property in the Territory as simil.
arly assessed, exclusive of the prop
erty mentioned in the provso of this
section"
The school tax referred to as being
provided for in section 1900 refers to
an annual poll tax of 50 provided for
by section 1900 of the Revised Laws
of 1905, and the property excluded and
designated as being mentioned in the
proviso is all real and personal prop.
erty (not specifically taxed or eX.
empted) which is used or operated IN
connection with the business of trans,
hitting intelligence by electricity or
otherwise, or transporting passengers
mail or freight from one island to an
other or to vessels at sea or to other
lands. This property is subject to a
tax each year at the rate of the gen
eral property tax in the City and
County of Honolulu for that year,
upon the full cash value thereof, FOR
the sole benefit of the Territory.
1t is the duty OF the assessor upon
receiving the estimates referred to %
compute the rate per cent at which
the property subject to be taxed for
the benefit of the county or city and
county shall be taxed in order to yield
during the year the amount so esti-
The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1911-12-22

FROM THE ORIENT
EMBROIDERED SILK KNONOS. IVORY, SATSUMA VASES. CUPS
AND SAUCERS LACQUERED BOXES. SCREENS FRAMES.
" CATE CHINA SMOKING JACKETS BEAUTIFUL EMBROIDERED
IT. FANS, BRASSES, COPPER VASES CLOSSONNE SETS.
The independent-reporter. [volume] (Skowhegan, Me.) 1909-1955, 1911-11-30
Taft's Baliwick Progressive
Too

That President Taft has been get
ting hopelessly out of touch with the
real public opinion of the country,
was indicated by the primaries and
congressional elections of last year,
re-afiirmed by the recent election in
California, and proved beyond per
adventure by the latest returns from
his own state of Ohio. Progressive
Legislation in the Buckeye state has
been prevented now for number OF
years, by the antiquated restrictions
Legislature provided for convention
to bring the fundamental law up to
date, and in accordance with the in
siStent recommendations of Governor
Harmon, unusual safeguards were
thrown about the process of selecting
the delegates. Partly labels were
eliminated from the contest, and all
delegates were first nominated by petit
ton. This left the way open for a
clean cut fight of progress VS. conser-
vatism, and such it was. The friends
and the enemies of the initiative and
referendum both organized, and put up
the best kind of fight they knew
how. Popular government won sig
nificant victory Out of the ll9 dele
gates chosen, 60 stand pledged to
direct legislation in writing, and 40
more have announced their adherence
to the principle, without indorsing the
| specific program of the Ohio Progress
| sive league. Only 10 members of the
forthcoming convention can be relied
upon to resist the onward march of
I popular government and human rights.
\ particularly significant incident
was the defeat of James r. Garfield
who sought election as a delegate.
The progressive views of this gentle
man are known the length and breadth
of the country, but when he declined
to pledge himself for the initiative
and referendum, the voters turned
him down. They saw their one big
chance, and made the most of it. They
had had their fill of delegated govern
ment.
The independent-reporter. [volume] (Skowhegan, Me.) 1909-1955, 1911-11-30

their friends The quartette consists
of Col. f. c. Boothby of Portland Hon.
William T. Haines and Warren [.
Philbrook of Wateryille, and William
c. Shelton Of Lewiston. Now under
the rules of the. game as played of
yore. the above is about all the voters
would be allowed to know until after
the nomination had been safely cap
tured, but times have changed. The
man will he nominated whom the most
of his fellow Republicans want. The
next move in the game is for each OF
the above gentlemen to try and CON
vince us that he is the man for the
place he wants.
There are lot of very live questions
vet to be settled here in Maine. First
and foremost is that of the better en-
forcement OF the prohibitory law A
whole lot of us are thinking that the
recall will pretty near fill the bill.
How do our ambitious friends stand
ON that issue? Then there is the ques-
ton of taxation Are We confronted
by progressives or standpatters? We
shan't know until they tell us for we
are all through taking our political
information second handed. How
about good roads? or course every
candidate can truthfully say that he
is in favor of them, but. what does he
propose to do towards getting them?
These are only few of the things
that might be enumerated. Now 1t will
save a great deal of bother If the
would be nominees should speak right
Up. This old plan of trading appoint
ments in exchange for delegates is no
more. Tom, Dick and Harry, provided
/ they are Republicans, will count in
making the nomination just as much
as any one else. And don't forget
what Abe Lincoln said about fooline
/ the people.
The independent-reporter. [volume] (Skowhegan, Me.) 1909-1955, 1911-11-30
Annual Roll Call Carrabassett Lodge

A very pleasant event in lodge cir
cles occurred Wednesday evening of
last week when the members of Car
rabassett Lodge, |. o. o. F. held their
annual roll call. The grand master,
Charles f. Jackson of Portland was
in attendance and he made very in
teresting remarks at the close of the
general routine of lodge business.
This was followed by intermission
during which very delicious supper
of cold meats, baked beans, pastry
and coffee were served under the
direction of l.. f. Jacobs, Ed ward
Spear and A. G.. Bussey assisted by a
sub committee consisting of II. B.
Gates, NJ. L. Greenlear, John Burton
H. p Thing, and f. B. Chase. During
the banquet recess Victor Wren oil
Madison sang several selections amone
them being II. A. D.nsmore's new
Song, Flag of the Country, Long May
it Wave
At the conclusion of he banquet tie
roll call was responded to by 70 per-
sons who were in attendance while II
letters were read from absent mem
bers Following this interesting and
important part of the meeting, re-
marks were made by several and an
interesting fact was recalled that
16 persons were present VIII had been
members of an l. o. o. F. lodge for %
years or over.
The independent-reporter. [volume] (Skowhegan, Me.) 1909-1955, 1911-11-30
Guests Mt Milburn COmmandery L.
O. G.. E.

Grand Herald Herbert Mckinney of
Portland with Grand Treasurer w. P.
Varnum of Cumberland Mills were the
guests of honor with Milburn Com
mandery L. o. G.. C. Thursday night.
w. A. Smith, c. L. Cleveland and Mrs.
Henrietta Gates. all past command
ers of the commandery, occupied the
principal officers stations, and con-
ferred the degrees upon two candi-
dates in manner that was highly
commended by the distinguished
guests. An elaborate banquet was
served at the close of the ceremonies,
and all concerned seemed pleased with
the success of the occasion. W. A.
Smith, G. l.. Cleveland and Mrs. Gates
comprised the committee OF arrange
ments, and the refreshments were pro.
vided under the able direction of
George H. Burns.
The independent-reporter. [volume] (Skowhegan, Me.) 1909-1955, 1911-11-30
Building and Loan Annual.

At the annual meeting of the Show
hogan Loan and Building Association
held Monday evening, Levi w. Weston
was reelected president, and his as
sociate officers chosen as follows:
Secretary, f. Elmer Nolin; treasurer,
Judge e. F. Danforth director for two
years to succeed Rupert E. Jackson
resigned, Or. ". S. Stinchfield; direc-
tors for three years, John r. Nc
Clellan, Charles L. Young, Frank s
Morrill, and K. +. Atwood.
The independent-reporter. [volume] (Skowhegan, Me.) 1909-1955, 1911-11-30
A VICTIM or
SCROFULA
Had Large Bunches
Under His Arms.
At Times Unable to Work -
Many Medicines Failed.
Hoods Sarsaparilla, the Great
Blood Purifier, Cured.

HARRINGTON. N. HI had
scrofula, causing large punches under
my arms, which sometimes broke open
and discharged. At times I was I'M
GSle to work; not only were the
punches and sores very painful and
dfsagreeable. but my health was so
run down that had no strength.
MANY medicines failed to do me
any good, and when a friend recon-
mended Hoods Sarsaparlla I had
made up my mind that nothing could
cure me. and I should simply have to
bear my affiiction. But Hoods Sarsa-
parilla worked like charm. 1t drove
out the impurities or the germs, or
whatever may be the cause of scrofu-
la. The punches disappeared. and
when had taken six bottles all signs
of scrofula had vanished, and there Is
not even a pimple or blotch on my
body.
"Of course I am glad to recommend
Hoods Sarsaparila to any sufferer
from scrofula or impure blood, as 1t
has absolutely proven to be in my case
wonderful purifying medicine"
Elisha e. Locke.
The great mass of people, as they
themselves say, "can not afford to be
sick" IL compelled to employ physi-
clans and nurses. They are the mil
lions OF intelligent. prudent and eco
nomfcal men and women that have
come to know the great usefulness of
Hoods Sarsaparilla and other good
proprietary medicines.
Hoods Sarsaparllla effects its won
derfu cures, not simply because 1t
contains sarsaparilla, but because 1t
combines the utmost remedial values
OF more than twenty different ingred-
tents. There Is no real substitute.
Get Hoods Sarsaparilla today in the
usual liquid form or In the chocolated
tablets called Sarsatabs.
The independent-reporter. [volume] (Skowhegan, Me.) 1909-1955, 1911-11-30
Fire Department Called Out Saturday
Night

Children of Samuel Jones, romping
in the parlor of their home at 48 Lea
witt street, upset a lamp Saturday
night about nine o'clock and gave the
family and neighbors big scare. Re
markable work by Harry and Albert
Barker, who live in the other half of
the house, extinguisEed the flames
with surprisingly little damage. Prac-
tically nothing remained for the fire
laddies to do when they arrived after
their long hard run. The blaze from
the fallen lamp had set fire to the
curtains, and from them the window
castings had caught. The intense heat
had scorched the paint and paper all
over the room, and injured the piano
considerably, while the smoke had
generally permeated the dwelling, yet
the wonder of it all was that the Bar
ker brothers with only a few buckets
of water, had Deen able to subdue it
at all.