Honolulu star-bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1912-2010, 1913-01-31
I AK RA TE
CAUSE OF
CLASH
Supervisors Take Action That
the Territorial Treasurer
Sharply citicizes

Action taken by the board of super.
yisors at a meeting which began at
noon yesterday win impose upon tax;
payers of Oahu the limit tax-rate, ap-
proximately $1.11h on every hundred
dollar assessed. valuation.
In spite of friendly advice and sug
gestion by the territorial treasurer, D..
L. Ccnkling, who pointed out how the
hoard could save the taxpayers almost
five cents q hundred on the rate, the
board not only decided upon an esti-
mate which will necessitate the i'm
position OF the limit tax-rate, but wen
farther and included in this estimate
a factor that the treasurer declares he.
board has nothing to do with.
Treasurer Conkling this morning dia
not mince words in assertin that tho
heard has oyerstepped its authority
and that not only did they neglec
an opportunity to economic on behalf
OF the Taxpayers, but that the super
yisors have made an estimate that vii.
not be allowed to stand.
Under the present tax-law. which
has been giving the supervisors con-
siderable trouble, the supervisors must
prepare and transmit TO the tax as I
SCISSOR Of this district an estimate Of
the amount os money that must be
raised during the year by taxation for
the county IN these estimates are In .
cluded money for current expenses
money for permanent improvements
ana money for the interest and sink
ing fund on county or city and coun
ty bonds.
II Is over this last item that the
treasurer clashes with the SUPERVISOR
In the matter of their jurisdiction.
Treasurer Conkling declares that the
board has nothing to do with the iten
OF interest and sinking fund, and that
in making up its estimate, all the
board has to do is to combine the es.
timates for Items 1 and 2.
AT its meeting yesterday noon. tht
board made an estimate Of SAFE. 900 foI
current expenses, $4,000 for currer
improvements and approximately SIS,
900 for interest and sinking fund, Tt
supervisors say they are advised b!
the county attorneys office that the.
can legally do this.
Under the tax-law, the board, BY
holding its estimate for the first tw
items combined down TO $500, 600 coul
have reduced the tax rate to fiye cents
en- the dollars said Mr.. Conkling tn:
morning. = "a
'.The tax assessor has to assess TO
these two purposes, expenses and per
monent improvements, up to two
thirds OF one per cent II the supervir
ors force him to do SO by their est
mate. That would have made tota
OF $53S, 900. Now the supervisors have
not only taken the limit, but haP
gone over the limit, and they includ'
the third factor in the estimate, Whic
II is not in their proyince.
"The city fathers have started
their administration in matters O.
taxation by raising the rate in Oahu
from 10 to lila on each SO
valuation. In their estimates to the
tax assessor Of Oahu they specif
their needs for all purposes at 1864,
663.20, as follows: $lT5, ,000 for cur
rent expense, $4,000 for permanent
Improvement and $19,663 for interes
and sinking fund on county bonds, /
any, and there are none, so they
asked for it anyhow. AS they have
asked for more than the tax-law Wi
allow them the tax assessor, as pro
vided by law, win cut these estimate
to S40S, ,42T.03 for current expenses
and $l34,475.67 for permanent i'm
provements, making a total of $5S7,.
902.70 on which to base the tax rate
for the current year which will be
liz. Had the supervisors asked fo
$500, ,0e0, which was slightly less than
the law allows them, the rate wouI
have been 1.07. BY their action they
have side-stepped the question anC
passed the buck" to the assessor
who has no discretion in the matter
but is directed by law to place the
amount for county purposes (cur
rent expense and permanent improve
ment) at 2-3 of per cent Of the last
net assessed valuation of the real anc
personal property of the county. Thf
total to be raised in the City and
- lcontiaued on Page 81