Honolulu star-bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1912-2010, 1916-10-21
BY SUPERVISOR DANIEL LOGAN

Although nv remarks before the .Ad
Club on Wednesday we're prepared
hurriedy TO meet request OF the
Star-Bulletin for an advance synopsis
of what | was going to say wish now
to add only some observations in reply
to adverse criticism of the proposals.
Besides what | said on that occasion.
the able rapcr by Judge Hatch fairly
and fully presents the argument for
every part of the proposed bond issue
that is, for all who are capable of
studying q public question with intel
ligence and without bias or prejudice.
1t is asserted, in, some cases by
those who ought to know better. that
the coming legislature can grant i'm.
mediate financial relief to the city.
and county. and in sufficient degree
to meet all of the rltblic improvements
in the program Now, with the single
exception of alternating the cash basis
fund from its original purpose, the
legislature ass 9nbling in February is
presented by law from granting any
relief either in raising the tax rate
for municipal imposes or IN voting an
increase frOm,taN receipts to the city
and county. ~ ..s......|'.. -
To give sue. 1eaef the legislature
would have TO revise the tax laws,
and sach revision could not be given.
effect before January, 1918. As the
law stands the tax rate for 1917 must
be fixed in January, or before the legs
islature meets, and the purposes for
which all personal and property taxes
are levied are stated in the existing.
law. So no taxes collected IN 1917 can
lawfully be diverted from the purposes
for which they are levied upon the
whole body OF taxpayers. Mainland
courts have decided that, while leg
isIature as the creator OF a municipal
corporation has the power to direct
how the taxes levied for the expenses
of such corporation shall be expended,
it has no power to pass law divert.
ing taxes levied upon the PEOPLE Tor
certain purposes Of the corporation TO
any otner purpose. For this reason,
perhaps the ,divertiHg of a proportion
of HonOlulu's share of taxes to the
cash basis fund might successfully be
disputed, as such a purpose is not
mentioned anywhere in the assess
ment law However, since that fund
has now been built up to nearly the
maximum amount prescribed, 1t is
debatable question whether it ought
not to be retained for its intended OBJ
iect of placing the municipality upon
a cash basis. At all events, reasoning
by analogy, / cannot see why the rule
lust quoted should not be applied by
the courts to any proposition of divert
ing taxes. levied for territorial pur-
roses to the uses of the city and
county. However this may be, there
is slim chance of any revision OF the
taxation laws being put through until
the closing days of the session. NO
doubt the legislature will deal with
this matter only upon the basis OF the
report of the tax commission which l
believe is forthcoming and which will
present a new deal for counties and
Honolulu city and county. ~ III.
Funds Not Ample - -..>..
Reverting to the cash basis fund, |
wish emphatically to dispute the pro-
position that this resource, together
with the certain normal gain in tax
receipts next year and the uncertain
contingency of any special relief other
than the moot cash basis proposition,
will amply provide for all the public
improvements urgently needed. With
the exception Of the items for parks
and the public baths every one OF the
items is simply one unit---ln the case
of the belt road only part of one-ln
large scheme Of Improvement LOOKING
to imperative early necessities OF the
whole community. For instance, the
Waikiki sewer must at a very early
day be followed by sewer extensions
upon. the upper level residence Sec
lions which are rapidly filling up To-
ward the degree when the scesspool
conditions must be a grave menace 10
the health of the city and territory as
we'll, Here | would remark that the
statements made to the effect that the
supervisors have no definite plans OF
large Improvements are absolutely
without foundation. Reference to the
documents on file in the offices OF the
CITY engineer and the water and sew
err departments will satisfy anyone on
this point. T.. .. .-.~ f.. =
Answering Objection Of Size ~.
For answer to the objection that the
issue is too small to effect anything
tangible, it should be only necessary
to say that it is all that can be issued
in one year. The allowance is not Gu:
mulative. either, so that there is moth
ing gained b. representation. Al,
though the Organic Act allows coun-
ties TO borrow one per cent of the