Year: 1860




To WILLIAM L. GREEN, ESQ.,, Her BritGnRic Majesty s


Acting Consul General and Commissioner


SIR Il beg to bring to your notice my unfortunate
position (as British subect) with the Hawaiian Gov
ernment, that may through you have my grievance
redressed and act Of injustice prevented, and would
request the protection of my Government.


The late Legislature, In spring last, passed o new
Civil Code of laws and would refer you to same, page
367, Sec. 1892 It reads thus g This Code shall take
effect and become the law of the land the lst day Of
August 1859 " and in reference to the assessment of
taxes page lO7, Sec. 49O it states The Minister OF
Finance, with the approval of the King, shall appoint
annually before the lst day of July two Assessors
for each taxation district of the Kingdom whose duty it
shall be- under the direction of said Minister, to make


faithful assessment of all the imposed by law"
etc. In Sections 492 and 494 it appears the Assessors
have the right in case the taxpayer negects to return
the list that the Assessors have forwarded him,
before the 1st September the Assessors may make out


list according to the best of their knowledge, which
shall be binding upon all parties However unjust the
assessments may be, and although no contempt may
have been intended, and the taxpayer placed upon
bed of sickness at the time and prevented from making
a return-he has no appeal


In the latter clause of Sec 400 there is the only ap
pearance of an appeal but that is when the Assessors
themselves cannot agree The school treasurer of the
district is the umpire but the unfortunate taxpayer,
when he is not represented in the Legislature of
the country, is to be like lamb before its shearers and
then if in the meantime by the act Of God otherwise





to hard labor for twenty-five cents per day. to the credit
of unjust assessment until the whole amount assess
ed or which wrong assessment he has no appeaD paid


would then refer you to Sec. l of the Code, which
states No written law shall be obligatory without be-
ing first printed and made public"


The following are the facts of my case


My agent in Lahaina rendered a return of my per-
sOnal property, also of real estate at that place
The returned for the latter the price it
purchased for me by the hammer, and paid for by
OH fyvov during which m has hnen
unoccupied and unet The Assessors would not accept
of this return aud put it up twenty-five per cent and
upwards and if they had put down one thousand dol
lars for every hundred paid, could not help myself,
there Is right of appeal but must suffer any i'm
position may meet with.


The amount of my assessment in IAhaina has been
paid under protest. for which have received the
ceipt of the lax Collector to that effect You viii per-
ceve under this ruling the slavery am reduced to un
der the existing law have been given to understand
that the existing law is contrary to treaty stpuations


Case 2. The Government Tax Collector has brought
me in n bill for S255 r. assessed in Honolulu


informed him that assessment of my property itself
was wrong, and made the following statements The
real satisfactory the personal property at
the time claimed (31st August) upwards Of S25,-
900 less than the amount aSseSsed-that is what
actually in my possession they having no power over
my property that not here, have not taken the
oath of allegiance carriages, horses, dogs etc.



and his duty to seize my property
Against such unjust proceeding have no appeal,
but beg to claim protection a British subject.


/ am friendly disposed to the Government, and 1
sympathise with them in what is just, and would be
willing to orego what might be my legal claim to the
payment at all before September, 1850, but
not orego my right of returning proper assessment


l was ignorant Of the law in regard TO my making
return of my property. The Assessors have call
ed upon me for my return, and have assessed me un-
justly against which there is appeal The Govern
ment did not promugate the Civil Code before the
month of October last, and by this have kept
me in the dark as to my duty in making return.
would refer you to Sec lst, Civil Code, No written
law shall be obligatory without being first printed and
made public Also see Sec. 2, ''All laws enacted by
the legislative power of the kingdom shall be deposited
and preserved in the Office of the Minister of the Inte
rior, who shall promulgate the by publication in
such newspaper newspapers printed at the seat OF
as he may deem proper"


In view of the facts, would state that am willing
to make my returns the Government, and if they viii
not allow them be made, respectfully beg that you
will preserve my rights as q British subject.


In the same Civil Code would draw your attention
direct violation Of treaty stipulation. See page ls
Sec 54 applied for an anctioneers license the first
Of any one under the Civil Code, having heard that
there was an alteration in the law could not have
one without being Hawaiian subject. would refer
YOU to Article of the British Treaty also to the
French Treaty Article No. 2, where it is
plict and also as British subject sm understood to
have an equal right with French subject.


Hoping the above facts of my may be taken into
your consideration and the necessary steps made or
ihe protection Of my interests. British subject,


/ remain, Sir, your most obedt sery't,


(SignedO JOHN THos. WATERHoUsE-


Honolulu, 2Sd January, 1850.