Evening bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1895-1912, 1911-02-28
TAXATION BILL
IS INTRODUCED

The bill embodying Governor
! Frear's plan for the segregation of
! taxation revenues between the Terri
torial Government and the counties
was introduced in the Senate this
morning by Senator Fairchild of
Kauai.
The bill is designed to give to the
Territory all tax revenues that are
distinctly Territorial in their nature
and to the counties all taxes that can
be considered solely as county realiza-
tions
The bill in part follows:
Section 1882. Taxation divisions.
For the purpose of taxation, the>Ter-
ritory is divided into four divisions,
viz:
l. The City and County of Homo
lulu, to be called the First Division;
2. The Counties of Maui and Ka
lawao, to be called the Second Divi-
sion;
3. The County of Hawaii, to be
called the Third Division;
4. The County of Kauai, to be call
ed the Fourth Division"
Section 2. Section 1884 of said Re-
vised Laws is hereby amended to read
as follows:
"Section 1884. Assessors, appoint
ment, removal. The Treasurer, with
the approval of the Governor, shall
appoint and may remove, for each
taxation division an assessor and col
lector of taxes, to be known as the
Assessor"
Section 5. Section 1912 of said Re-
vised Laws is hereby amended to read
as follows:
Section 1912. General property
taxes. Except as exempted or other
wise taxed, all real property and all
personal property within each tax
alton division 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 the fol-
lowing manner:
AS soon as practicable after the
first Monday following the first day
of January in each year, the Board
of Supervisors of each county or
city and county shall prepare, and
transmit to the assessor of the tax
alton division in which such county
or city and county is included, esti-
mates of the amounts of money re-
quired to be raised from this tax dur
ing that year for such county or city |
and county for the following purposes
lin estimating which |
there shall be taken in con-
sideration, among other things, out
obligations, cash on hand |
and expected receipts from other
---
l. For current expenses other than |
for the purposes specified in subdivi- /
sions 3 and of this section;
q. For permanent improvements;
3. For interest and sinking fund |
for county or city and county bonds,
If any; and
a. The Treasurer of the Territory
shall similarly prepare, and trans
NIT to the assessor, an estimate of
he amount, if any, payable to or re-
by the Territory out of the
of this tax during such year
n respect Of such county or city and
county for school, interest, sinking
und and other purposes, including
he cost of assessing and collecting
axes in such county or city and
county.
The assessor shall thereupon esti-
nate the rate per cent at which the
property subject to be taxed under
his section for the benefit of such
ounty or city and county shall be
aXed in order to yield during that
ear the amount so estimated to be
equired for the purposes specified
n each of the above subdivisions /,
, and of this section. In estimat-
az such rates the aggregate value
[ property as assessed for the pur-
oses of this tax for the preceding
ear shall be taken as a basis. If II
ne rate so estimated for the purposes
pecified in subdivision 1 shall exceed {
ne-half of one per cent it shall be I
educed to one-half of one per cent. q
the rate so estimated for the pur- q.
oses specified in subdivision 2 shall
e such that the sum of that rate and
lie rate estimated for the purposes
lecified in subdivision 1 shall exceed
vo-thirds of one per cent, it shall
reduced so that such sum shall
two-thirds of one per cent If the
timates of the amount required for
e purposes specified in subdivisions
and shall not be transmitted to
e assessor on or before the last
~ of January in that year, the as
SgOr shall actin ota tho ,.,to 60, A. \ Il