Honolulu star-bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1912-2010, 1917-02-27

which the owner may redeem the land
! sold under tax sale. BY such method
iof annual sales for delinquent taxes.
there should be no occasion in the ftI-
i ture for passing on the hooks OF the
/ tax assessor any delinquent tax
against land as is now the case.
! Some states even go so far rs to
empower the tax assessor TO imprison
q taxpayer for the non-payment of a
personal property tax or any specific
taxes. We are not prepared to recon-
mend any such drastic law. but do re-
commend that greater power be given
! 10 the assessor to make his personal
I tax collections. ~.... q. ST.. ~. i.
Considers Leasehold Taxation
.fhe matter Of assessing the lease
hold interest separate from the fee in.
terest In land has also had the con-
sideration Of the commission, and it
finds that such complaint Is voiced by
the yari0ns assessors relative to the
! unsatisfactory results that are obtain
ed by splitting such leasehold interest
from the fee of the land.
while the commission does not ad.
yocate the complete wiping out OF the
leasehold assessment, as such action
would doubtless work a hardship in
certain cases OF leases executed many
years ago and still in force, it does
advocate that from and after the adop-
tion of It's recommendation in this re-
spect, that there shall be no further
assessment of the leasehold interest
in land. but that leaseholds executed
prior to the adoption of this recon-
mendation shall be assessed as here
tofore. >5@gs =. . s.~.-...s. y. -
Let Assessors Tax Automobiles.
Some losses in the collection of
automobile taxes have been called to
our attention and the commission re-
oommends an amendment to existing
law which has for its purpose the stop
page of this loss. We suggest that
the registration of automobiles be
taken out of the hands of the sheriff
and placed in the hands OF the various
assessors and that the license to ope.
rate a machine shall not be issued uri.
I'll the tax on the vehicle has been
paid. -..
The third subject that has had the
consideration OF this commission re-
lating TO greater economy in the
operation OF the tax system has re-
suited in the conclusion that the pres.
ent methods of operation can be sim
plified to large extent, and it Is
the opinion of this commission that
the rewriting of descriptions and
rames In the assessment record every
year Is waste of valuable time and
can largely be remedied by the adop-
tion OF a loose-leaf system which will
permit thep carrying of all transac.
tions for a. period OF five years.
"A further loss of valuable time can
be effectualiy prevented by the pass
age of an up-to-date delinquent tax
sale law. The passage of such a law
would also be the means of saving
for the territory large amounts of
revenue. BY the abolition of the
assessment of leasehold interests the,
work OF the assessors would be great.
ly simplified, resulting in a lesser
cost of operation, and, In the belief of
the assessors, a greater revenue would
accrue to the territory by the passage
OF this proposed amendment.
To give Counties More
The cost OF maintaining county
and city and county governments mas
increased greatly since the organiza-
ton Of such in this territory. While
these expenses have increased the
income has not kept pace with the re-
suit that conditions in Honolulu and
several counties absolutely demand
that more revenue be given.
After careful consideration this
commission has come to the conclu-
sion that the best method of afford
ing relief is by Increasing the allow
ance of the counties from two-thirds
of one per cent to a full one per cent,
and further that that portion of Sec
ton 1886, known as subdivision 2, re
lating to permanent improvements, be
stricken out.
HonoiuIu's Health important
-if the above named amendment to
the tax law 10 adopted, the city and
county Of Honolulu viii be enabled to
furnish free sewers and free garbage
and extend the sewer and water sys-
tens as needed.
The commission feels strongly
that the city of Honolulu, the prin-,
cipal port OF the territory, to which
comes vessels from many ports. where
infectious diseases are prevalent,
should be kept in the best sanitary
condition and to this end the city
should provide for the free use of
sewers and at the same time compel
the owners Of every building to con-
meet with such sewers.
This arrangement would place the
city and county in position to
finance the construction from year to
year of -sections Of permanent road
way In the country outside of the
city proper, until said road be paved
around the island, and would also be
placed in funds TO properly maintain
and repair the city streets and assist
IN the permanent improvement of the
Same
Infiiet Heavy Penalties -
The consideration by this commits
sion. of the fifth subject, relating to-
abuses and to haEmnnize any eonflic.
in existing laws, has resulted in the
recommendation that certain penalties
u = - IL,