CHAPTER IX.

 

DEPARTMENT OF FINANCE.

 

ARTICLE XI—THE MINISTER OF FINANCE—HIS POWERS AND DUTIES IN GENERAL

 

§468.  There shall be an executive department, styled the Department of Finance, which shall be presided over by an officer called the Minister of Finance, who shall reside and keep an office at the seat of government.

 

§469.  It shall be the duty of the Minister of Finance to have a general supervision over the financial affairs of the Kingdom, and to faithfully and impartially execute the duties assigned by law to his department.  He is charged with the enforcement of all revenue laws; the collection of duties on foreign imports; the collection of taxes; the safe keeping and disbursement of the public moneys, and with all such other matters as may, by law, be placed in his charge.

 

§470.  It shall be his duty to make a biennial report to the Legislature, of the transactions and business of his department, showing the revenue and expenditure for the two preceding years, and give a full and detailed estimate of the revenue and expenditure for the two succeeding years.

 

§471.  He shall keep, or cause to be kept, in appropriate books, a clear, distinct and full record of all the transactions and business of his department.

 

§472.  He shall, from time to time, instruct the collectors of customs, the collectors of taxes, assessors and other officers of his department, in relation to their duties and business.

 

§473.  The Minister of Finance shall be personally responsible for the safe keeping of all moneys paid into the public treasury, and for the proper disbursement and appropriation thereof, pursuant to the laws: provided, however, that in case of the larceny or embezzlement of any such moneys, by any officer of his department, or other persons, said minister shall be allowed to give that fact, and that he had no collusive knowledge thereof, in evidence, and the establishment of such facts shall discharge him from personal responsibility.

 

§474.  Said minister shall appoint, on his own faith and responsibility, a Registrar of Public Accounts, removable at his pleasure.  Such registrar shall, before entering upon his duties, give a bond with good and sufficient sureties, for the benefit of the government, to the Minister of Finance, and his successors in office, in the penal sum of not less than five thousand, nor more than ten thousand dollars, conditioned that he will well and faithfully keep the accounts of the Department of Finance; that he will not embezzle, or in any other way wrongfully convert to his own use, or to the use of another, any of the public moneys; and that in all other respects he will faithfully discharge the duties of his office.

 

§475.  Said minister shall have power to administer all necessary oaths connected with the duties of his department.

 

§476.  Said minister shall have power to certify, under the seal of his department, copies of vouchers and other documents deposited in his office; and such copies so certified shall be as valid evidence in any court as the originals.

 

§477.  The head of each ministerial department shall be responsible for the correctness of all drafts or orders drawn by him upon the treasury, in pursuance of appropriations, and for the proper disbursements of all appropriations for his department.  The same rule shall apply to the President of the Board of Education.  The responsibility of the Minister of Finance, in such cases, shall be limited to the payment of the aggregate amount of appropriations made by the Legislature.  All moneys received by any department or officer of the government, on public account, shall be promptly paid into the treasury, and there held subject to disbursement in accordance with law: provided, however, that the provisions of this section shall not apply to the school-tax, which shall be collected by the tax-collectors of the several districts, and deposited with the school treasurers of the several districts, for the support of the government schools.

 

§478.  No draft order drawn by any District Justice, assessor, or tax-collector, upon the treasury, for salary or compensation, shall be regarded as valid, or paid by the Minister of Finance, unless the same be countersigned by the Governor of the island on which said District Justice, assessor or tax-collector may reside.  Such counter signature shall be evidence of the genuineness of any such draft or order, and the Governor countersigning the same shall be responsible therefor.  In order to secure uniformity, and a proper security to the treasury in the payment of salaries and compensation, to persons entitled to receive the same, the Minister of Finance shall have power to prescribe the form of all accounts, drafts, or orders, relating to such salaries or compensation.

 

§479.  For the purpose of promoting convenience in business and exchange between the different islands of the Kingdom, it shall be lawful for the Minister of Finance, in his discretion, to receive any current coin on deposit, to any amount not less than fifty dollars, and to issue certificates of deposit therefor, of such denominations as he shall deem to be for the public interest, payable to bearer upon demand without interest.  The said certificates shall be signed by the Minister of Finance and countersigned by the Registrar for Public Accounts.  The money received in exchange for such certificates shall be held as a special deposit, to be used only for cancellation of the said certificates.

 

TO CONSOLIDATE AND AMEND THE LAW RELATING TO INTERNAL TAXES.

 

 Be it enacted by the King and the Legislative Assembly of the Hawaiian Islands, in the Legislature of the Kingdom assembled:

 

Section 1.  The several laws and part of laws mentioned in the first schedule hereunto annexed shall be and the same are hereby repealed; but nothing herein contained shall affect any appointments, orders, returns and regulations made, certificates granted, and boards constituted under the said repealed laws or any of them.

 

OF THE POLL TAX.

 

Section 2.  An annual poll tax of one dollar shall be paid by every male inhabitant of this Kingdom between the ages of  seventeen and sixty years, unless the person be excused from such payment by law, or by the assessor of the district in which he resides, on account of infirmity or poverty.

 

OF THE SCHOOL TAX.

 

Section 3.  An annual tax of two dollars for the support of public schools shall be paid by every male inhabitant of this Kingdom between the ages of twenty and sixty years, unless the person be exempted from such payment by law, or by the assessor of the district in which he resides, on account of age, infirmity or poverty, or unless he be a student actually in attendance at any of the high schools or colleges.

 

THE TAX UPON ANIMALS.

 

Section 4.  All dogs shall be subject to a yearly tax of one dollar each, to be paid by the owners thereof.  Provided, however, that the tax collector shall, upon the receipt of the amount of the tax from the owner of the dog, deliver to the said owner a metallic tag for each and every dog so paid for, which tag shall be stamped with the number of the year for which the tax shall have been paid, and stamped also with a number, which number shall be registered opposite the owner’s name in the tax collector’s book, from one upward, for each taxation district, and the tax collector shall also collect from the said owner the further sum of ten cents for each and every tag given him as above.

 

Section 5.  Every owner of a dog shall append or cause to be appended in a conspicuous manner to the neck of each and every dog owned by him a tag received from the tax collector as hereinbefore provided, or a tag stamped by the Government like that furnished to him by the tax collector, and every dog found without a tag so appended shall be destroyed by the police or constabulary force of the district.

 

Section 6.  Any person who shall use a tag not furnished in accordance with the provisions of this Act, or who shall use the same tag during two successive years, or who shall counterfeit the tag delivered by the tax collector, or who shall fraudulently remove or cause to be removed a tag from the neck of any dog, shall upon the conviction of the same before any police or district justice, be fined not more than ten dollars or be imprisoned at hard labor not more than thirty days, at the discretion of the Court.

 

Section 7.  The Minister of Finance is hereby authorized to cause to be prepared a sufficient number of tags as provided for in Sections 4 and 5 of this Act.  He shall cause to be charged to the tax collectors the number of tags issued to them respectively, and for which they shall be held responsible in the returns they make under the provisions of this Act.

 

Section 8.  Every person having the custody or possession of any animal subject to taxation shall be deemed to be the owner thereof and shall be taxed for the same.

 

OF THE ROAD TAX.

 

Section 9.  An annual road tax of two dollars shall be paid by every male inhabitant of this Kingdom between the ages of seventeen and fifty, unless the person be exempted from such payment by law or by the assessor of the district in which he resides on account of infirmity or poverty.

 

Section 10.  All carts and drays shall be subject to an annual tax of two dollars each, aside from value as personal property to be paid by the owners thereof.

 

Section 11.  Provided always that all taxes received by virtue of Sections 9 and 10 shall be expended in the making, maintaining and repairing of the public roads and highways in the several districts wherein the same are collected and not to be expended in any other district.

 

Section 12.  All carriages and wagons drawn by one or more horses or mules, and used for the conveyance of persons, shall be subject to an annual tax of five dollars each, to be paid by the owners thereof.

 

OF THE TAX UPON PROPERTY.

 

Section 13.  All real property in this Kingdom shall be subject to an annual tax of three-quarters of one per cent upon the value of the same.

 

Section 14.  The term “real property” for the purposes of this Act shall be deemed to mean and include all lands and town lots, with the buildings, structures, improvements and other things erected on or affixed to the same.

 

Section 15.  All personal property within this Kingdom not subject to specific taxes shall be subject to an annual tax of three quarters of one per cent, upon the cash value of the same.

 

Section 16.  The term “personal property” for the purposes of this Act shall be deemed to mean and include all household furniture and effects, goods, chattels, wares and merchandise, all ships and vessels whether at home or abroad, all moneys in hand, leasehold and chattel interests in lands and real estate, growing crops, public stocks and bonds, and all domesticated birds and animals not hereinbefore specifically taxed.

 

Section 17.  All fire, marine and life insurance companies carrying on business in this Kingdom shall pay for and in respect of every one hundred dollars received by such companies respectively for premiums on policies issued by such companies during the year preceding the assessment, the sum of one dollar, and such companies shall not be charged with any other taxes or duties under this Act.

 

OF THE ASSESSMENT AND COLLECTION OF TAXES.

 

Section 18.  The word “company” when used in this Act shall mean any corporation incorporated under the laws of this Kingdom, and foreign corporations carrying on business in this Kingdom or any co-partnership consisting of two or more persons carrying on business together.

 

Section 19.  The property of a company shall be assessed to the company under its corporate or firm name, and the individual stockholders or members thereof shall not be liable to be assessed in respect of their individual shares or interests in such companies.

 

Section 20.  The returns hereinafter required to be made shall when made by a company being a corporation, be made by the president, treasurer, secretary or manager, or if a firm by some member thereof.

 

Section 21.  Every agent for any person who shall be temporarily or permanently absent from this Kingdom, and every trustee, treasurer, executor, administrator or guardian, shall be assessed separately in respect of each property or trust which he represents, and shall be chargeable with the tax payable in respect thereof, in the same manner as if such property were his own, and he shall be assessed respectively in his name as representative of the property or trust he represents, and such assessment shall be kept separate and apart from his individual assessment.

 

Section 22.  Every agent, trustee, treasurer, executor, administrator and guardian shall be answerable for the performance of all such acts, matters or things as are required to be done by virtue of this Act, in order to the assessment of the property which he represents and paying tax thereon; and shall be under and subject to the like penalty or liability for any neglect, refusal or default as any other person, and is hereby authorized to recover from any person in whose behalf he is compelled to pay any tax, the amount so paid by him, or to retain out of any money which shall come to him in his representative character so much from time to time as shall be sufficient to pay such tax, and is hereby indemnified for all payments which he shall make in furtherance of this Act.

 

Section 23.  The mortgagor of any property shall in respect of such property be liable to taxation only on the difference between the whole value of the property mortgaged and the amount of the money due on the mortgage of the property.  Provided always that the mortgagor shall append to the statement of the property belonging to him and required by this Act, a statement of the date of the mortgage and of the amount thereof, and the names and addresses of the respective mortgages.

 

Section 24.  In respect of the amount of the money due on such mortgage he shall pay the tax thereon, which payment shall be deemed to be a payment made by mortgagor to the mortgagee on account of interest, or of principal and interest as the case may be, and all money so paid by a mortgagor shall be allowed for in the accounts between the mortgagor and the mortgagee.

 

Section 25.  The interest of every person in any property shall be separately assessed (except as hereinbefore provided in respect to shareholders in or members of companies) and every such person shall be liable to taxation in respect of the value of his interest in such property.  Provided that in respect of real estate held in any tenancy exceeding a yearly tenancy, the interest of the owner of such real estate shall be estimated at a sum equal to eight years’ rent received from such real estate.

 

Section 26.  Notwithstanding the sale or the transfer or conveyance of any real estate, such property shall continue to be liable for the payment of any tax owing in respect of such value.

 

Section 27.  The interest of any person, as tenant, lessee, or occupier of any real estate that is exempt from taxation, shall be assessed to such person, who shall be liable to taxation in respect of such value.

 

Section 28.  Except as provided by Section 25, the interest of any person in real or personal property shall be estimated at a sum which such interest might reasonably be expected to bring at a sale by public auction for cash.

 

Section 29.  The Minister of Finance, with the approval of the King, shall appoint annually, on or before the first day of July, an assessor for each taxation district of the Kingdom, whose duty it shall be, under the direction of said Minister, to make, on or before the first day of September, a faithful assessment of all taxes imposed by law within their respective districts, and to furnish an accurate list of the same according to blank forms to be furnished by the said Minister, which shall exhibit the names of all persons assessed and the different items of taxation charged against them.  In case of non-residents the list shall state their residence, if known, otherwise such residence must be described as unknown.

 

Section 30.  Each assessor, on his appointment to office, shall take and subscribe before a Police or District Justice, or other officer authorized to administer oaths, an oath of office, a certified copy of which shall be immediately forwarded by such officer to the Minister of Finance.  The oath shall be substantially in the following form:

 

    I, ______________________, having been appointed assessor of taxes for the district of ­­­­­­­­­­­­­­­­­­­­______________, on the Island of ___________________, do solemnly swear or affirm, that I will make a fair assessment of taxes in said district according to the best of my judgment and ability, and discharge all the duties of the said office according to law.  So help me God.

 

Section 31.  No assessor shall be entitled to receive any compensation for his services until a certified copy of his oath as aforesaid shall be received by the Minister of Finance.

 

Section 32.  It shall be the duty of the assessor of each district to give public [sic] by written or printed advertisement to the residents of his districts, fixing a time and place during the month of July, at which such residents shall render to such assessor a statement of all property, real or personal, belonging to them or of which they had possession or control, on the first day of July, then preceding, and of all animals subject to taxation in their possession on that day, and of all persons in their employ on that day.

 

Section 33.  Every person owning any property, real or personal, whether entitled to exemption or not, shall within the time prescribed in such notice as aforesaid, prepare and deliver to the assessor at the place mentioned by him in such notice, a statement in writing signed by the person making the same.

   

I.  Of the description, situation and value of the real and personal property belonging to such person, including moneys deposited with any bank or banking company or other persons of every kind and from every source, or of which such person had the possession, custody or control on the first day of July, then immediately preceding.

   

II.  Of all mortgages, incumbrances and charges secured thereon respectively, with the names and residences of the persons to whom mortgages, incumbrances or charges are owing.

   

III.  Of all animals and other property subject to taxation which were in the possession, custody or control of such person on the said first day of July.

   

IV.  Of the names of all persons subject to taxation in the employ of such person on the said first day of July, to which the statement shall be added a declaration that the same is true and accurate in all particulars.

 

Section 34.  Every agent of an insurance company shall, within the time heretofore prescribed, deliver to the assessor of the district in which said company shall carry on business a return showing the amount received for premiums during the year preceding on the said first day of July.

 

Section 35.  If any person shall refuse or neglect to make and deliver to the assessor within the time prescribed, a statement containing the particulars required in Sections 33 and 34, or shall decline to make oath as to the accuracy of the same, the assessor may make such assessment according to the best information within his reach, and the same shall be final, binding and conclusive upon all parties, and shall not be subject to repeal.

 

Section 36.  Every person making a return shall subscribe an oath to the following effect, which shall be sworn to before the assessor or any other person authorized to administer oaths without fee or reward to such person:

 

I solemnly swear that the list of persons in my employ, and of animals and other property in my possession, or owned by me, liable to taxation which I have given, is true to the best of my knowledge, information and belief.  So help me God.

 

Section 37.  It shall be the duty of each assessor, on or before the first day of September, in each year, to make and complete two copies of his tax list, as hereinbefore described.

 

Section 38.  It shall be the duty of each assessor to attend on at least six days between the first and fifteenth days of September, at some convenient place or places in his district, between the hours of nine o’clock in the forenoon and four o’clock in the afternoon, with his tax list, which tax list shall, during such times, be open for the inspection of all persons liable to taxation in the district without fee or reward.

 

Section 39.  It shall be the duty of each assessor to give written or printed public notice to be affixed in at least four conspicuous places in his district of the time and place at which his tax list shall be open for inspection, as provided in the last preceding section.

 

Section 40.  Any person whose name may appear on which tax list and who shall have made his returns to the assessor as hereinbefore provided, and if entitled to exemption, shall have claimed such exemption, and who may deem himself aggrieved by any excess made by the assessor in the valuation of the property as returned or in the amount or character thereof, or whereby the amount payable by such person is increased beyond the amount which would be payable by him according to such return, or whose claim for exemption shall not have been allowed, may appeal from such assessment on lodging with the tax assessor on or before the first day of October, a notice in writing stating his grounds of objection to his assessment, or to such portion thereof as the objection applies to, and depositing therewith a sum for cost of appeal as follows:

 

Section 41.  Where the exemption or reduction claimed from the tax list shall amount to two dollars or under, twenty-five cents for costs; over two dollars and under five dollars, fifty cents costs; over five dollars and under ten dollars, one dollar costs; and so on for every addition five or part of five dollars tax, fifty cents additional cost.

 

Section 42.  On receiving the amount of costs the tax assessor shall grant to the person appealing a certificate in the form hereinafter appearing, to be furnished to the assessor in blank by the Minister of Finance.

   

This is to certify that __________________of this district is assessed for the year as follows:

 

Property tax__________, value real ______________, value personal ____________, amount dog tax_____________, poll, school and road tax________________.

That __________disputes ___________and that I have received on deposit the sum of _________dollars for the costs of this appeal.

                                                ______________________, Tax Assessor,

                                                            ___________________________District.

 

Section 43.  The assessor shall, on or before the first day of September in each year, send written notices to those owners of real estate within their respective districts, who are non-residents of such district and within this Kingdom, describing the property assessed to them, and stating the proposed valuation.

 

Section 44.  It shall be the duty of each tax assessor on receiving any notice of objection to forward the same to the President of the Board of Appeals of his district.

 

OF THE COURTS OF TAX APPEAL.

 

Section 45.  The several Circuit Judges of the Second, Third and Fourth Judicial Circuits, and for the Island of Oahu, the Police Justice of Honolulu, together with two disinterested persons, to be appointed by the Minister of Finance for each taxation district, shall constitute a court of appeal, to hear and determine all appeals and objections duly taken under this Act in their several circuits or in the Island of Oahu, provided that no assessor shall be appointed to sit or act as a member of such Court.

 

Section 46.  The said Courts shall hold a sitting in each taxation district during the month of October, at such times and places as the Presidents thereof shall appoint, and such Courts may adjourn from time to time as may be deemed necessary.

 

Section 47.  The respective Circuit Judges, and Police Magistrate, as the case may be, shall preside at the meetings of the Courts; such meeting shall not be deemed public and the Court may exclude from any such meeting or require to withdraw therefrom all or any persons whomsoever.

 

Section 48.  Every such Court shall in respect to the summoning and examination of witnesses and the production of papers and documents and the punishment for contempts and carrying on the business of the Courts, have all the power and authorities of a Circuit Judge at Chambers.

 

Section 49.  To constitute a Court it shall be necessary that the President and one other member shall be present.

 

Section 50.  The decision of the Court or of a majority of the members thereof shall be final and conclusive.

 

Section 51.  The members of the said Courts shall receive and be paid out of the public treasury compensation for their services at a rate not exceeding five dollars per day for each day’s actual attendance.

 

Section 52.  The assessor shall alter or amend the taxation list in conformity with the decision of the Court, and shall forward one copy to the Governor, and one copy to the Minister of Finance.

 

Section 53.   In the event of an appeal or objection being sustained in whole, the costs deposited shall be returned to the appellant, but if the appeal or objection shall be sustained in part only, the Court shall determine what if any portion of the costs shall be paid by the appellant.

 

OF THE COLLECTION OF TAXES

 

Section 54.  The several Governors under the direction of the Minister of Finance shall superintend the collection of all internal taxes within their respective gubernatorial districts, and shall pay over all taxes received by them, less the cost of collection, to the Minister of Finance.  To this end the said Governors respectively with the approval of the Minister of Finance shall appoint annually one tax collector in each taxation district, and they may with the like approval control or remove such collectors at their pleasure.

  

Section 55.  Such tax collectors before entering upon the discharge of their respective duties shall severally file with the Governor, a bond to the Minister of Finance, conditioned for the faithful performance of their duties according to law, with two sureties, to be approved by said Minister of Finance, in a penal sum equal to the amount of taxes to be collected by them as shown by the tax list, a certified copy of which shall be immediately forwarded to the Minister of Finance.

 

Section 56.  The respective Governors shall deliver to each tax collector, having filed his bond as aforesaid, a copy of the tax list for his district, and said collector shall proceed immediately to collect the taxes in such district according to the same; provided, however that it shall be his duty to add to said list any person or persons, or property not included therein liable to assessment and to collect the taxes with which such persons may be chargeable.

 

Section 57.  Each tax collector shall give public notice by advertisement in at least two newspapers, and by posting the same in at least three conspicuous places in his district, notifying the tax-payers to pay him their annual taxes at such place or places in the district, and at such time or times during the months of November and December, not being later than the fifteenth day of December, as such notice shall appoint, and it shall be the duty of such tax collectors to attend at the times and places specified for the purpose of receiving such taxes.  And each tax payer shall pay all taxes due by him to the collector on or before the fifteenth day of December, without any further notification or demand.

 

Section 58.  If any tax payer shall fail or neglect to pay his taxes to the tax collector on or before the 15th day of December, the tax collector may levy the same by distress upon so much of the goods and chattels of such person as he may deem sufficient for the payment of the taxes due and expenses of collection, and sell the same upon the order of a District Judge or Police Magistrate, after a public notice of five days.  Or the collector may sue for the amount of taxes in his own name, on behalf of the Hawaiian Government, with ten per cent. Added thereto, in any District or Police Court notwithstanding the amount claimed, and execution may issue therefor the same as in ordinary civil suits.  Provided that no property not especially exempt from taxation shall be exempted from levy and sale under such execution.  And provided also that in case of personal taxes, if no property can be found whereon to levy, the defendant, if able bodied, may by sentence of said Judge or Magistrate to be imprisoned at hard labor, until he discharge the amount of his tax and costs at the rate of twenty-five cents per day.

 

Section 59.   The collector shall keep all goods distrained at the expense of the owner, until the day of sale ordered by the District Judge or Police Magistrate, unless a bond be given for the production of the same at the time required by such order.  Such sale shall be at public auction, and any overplus remaining, after paying the taxes assessed and the costs of collection, as allowed by said Judge or Magistrate, shall be returned to the owner of property, with an account of said sale, and the costs and charges thereof, if demanded.

 

Section 60.  Any collector when resisted or impeded in the exercise of his office, may require any constable or other officer of police to aid him in the discharge of his duties, and if any such officer shall refuse to render such aid, he shall be subject to a fine not exceeding ten dollars and to removal from office on conviction before any District or Police Magistrate.

 

Section 61.   It shall be the duty of each collector, on or before the last day of December in each year, to pay over to the Governor of the Island in which his district is situated, the amount of taxes by him collected with the exception of the school tax, which shall be paid over to the school treasurers, and any collector who shall have failed to do so at the time last specified shall be liable to forfeit ten percent of the amount of compensation for his services as collector, which forfeiture shall be at the discretion of the Minister of Finance; and it shall be the duty of the Minister of Finance to prosecute on or before the first day of February, the bond of any collector who shall have failed to pay over to the Governor aforesaid the amount of taxes prescribed in the preceding sections.

 

Section 62.   It shall be the duty of the respective Governors to hold the tax collector responsible for the full amount of taxes specified in their several tax lists, unless they shall file with the said Governors a sworn list containing the names, places of residence, so far as can be ascertained, and amount of taxes due from each person in their several districts, from whom after using due diligence they were unable to collect the taxes, in which case the said Governors are hereby authorized to deduct the amount of said taxes as sworn to from the amount of the assessor’s tax list, and to hold the collector responsible only for the balance.

 

Section 63.  Each tax collector who shall have faithfully discharged the duties of his office, and shall have paid on or before the last day of December to the Governor of the Island in which his district is situated, the amount of taxes by him collected, except the school tax, and each tax assessor who shall have faithfully discharged the duties of his office, shall respectively receive a compensation not exceeding five per cent. Which shall be regulated by the Minister of Finance on the amount of taxes collected and paid over, and shall receive the Governor’s draft on the Minister of Finance for the amount of such compensation.

 

Section 64.  If any tax collector shall die, or shall have any disease rendering it improper for him to perform the duties of his office, before completing the collection of taxes for his district, the Governor with approval of the Minister of Finance, may appoint some person to complete the collection, who shall receive such reasonable compensation as such Minister of Finance may determine; and such person shall have the same powers and duties, and may be under the same liability as other tax collectors; provided, however, that such liability shall only extend to the taxes remaining uncollected at the time of his appointment.

 

Section 65.  In the case of the death or removal from office of any tax collector, it shall be the duty of his executors or administrators, and of all other persons into whose hands his tax list, or any of his taxes may come, forthwith to deliver the same to the hands of the Governor of his Island.

 

Section 66.  It shall be the duty of the tax collectors to pay over to the school treasurers of their respective districts the amount of the school taxes collected by them, and to take from the school treasurers duplicate receipts for the amount paid to them, one of which receipts shall be immediately forwarded by the tax collector to the President of the Board of Education, and the collectors shall be responsible for the full amount of school taxes specified in their several tax lists, unless they shall file with the school treasurer a sworn list containing the names, places of residence and amount of school taxes due from each person in their respective districts from whom they have not been able to collect the school tax on account of death or other cause of inability to collect, and of his having left with the Police or District Justice for the purpose of collection a list of names of persons who have not paid their tax, in which case the school treasurer is hereby authorized to deduct the amount of taxes in the list so sworn to, and the collector shall be responsible only for the balance.  The tax collector shall be entitled to receive from the school treasurer the same compensation for the collection of the school tax as is provided by law for the collection of other taxes.

 

Section 67.  The following persons shall be exempt from all internal taxes:  His Majesty the King; the Diplomatic Agents of Foreign Countries and their Attaches duly made known to the Department of Foreign Affairs.  The following persons shall be exempt from personal taxes:  All clergymen of any Christian denomination regularly engaged in their vocation; all teachers of youth employed in public or private schools for more than six months of the year; all soldiers in actual service and all volunteer soldiers duly enrolled and actually doing duty; and active members in good standing of the Fire Department of Honolulu and other towns where a fire department now exists or may hereafter be organized; provided that the commanding officer of each such corps, and the secretary of the fire department shall deliver under oath to the assessor of the district a statement showing the names of the members of such corps or department as entitled to exemption on or before the second day of July in each year; and provided that no exemption shall be allowed from personal taxes unless the parties claiming such exemption shall notify the assessor of the district during the month of July of such claims and the grounds thereof.

 

Section 68.  Real property belonging to the King or Queen, to the Government, to the Board of Education for the use of schools, to incorporated or private schools, to the Queen’s Hospital, to religious societies for church sites and burying grounds, such church sites and burying grounds not to exceed five acres in extent, shall be exempted from taxation.  Personal property belonging to the King or Queen, or to the Government, to the Board of Education for the use of schools, to incorporated or private schools, and to the Queen’s Hospital is also exempt.  Provided always that the tax of three quarters of one percent. hereinbefore imposed upon property shall be collected only upon property in excess of the value of three hundred dollars, be the same real or personal.

 

Section 69.  The Minister of Finance shall have power and it is hereby made his duty to prescribe all needful rules and regulations for the assessment and collection of taxes, in cases where no such rules and regulations are definitely made by law; provided, however, that the same shall not be in contravention of any existing Statute or inconsistent with the Constitution.

 

PENALTIES.

 

Section 70.  If any person liable to taxation under this Act does nay of the following things:  Knowingly and willfully makes and delivers any false statement of property, or makes any false answer in relation to his property for the purpose of evading assessment thereof, or by any falsehood, willful neglect, fraud, art or contrivance whatsoever used or practiced, evades or attempts to evade assessment of his property, every such person shall, on proof thereof to the satisfaction of any District or Police Justice, be assessed and charged treble the amount of the tax of which such person would have been liable, and every such person shall also be liable to forfeit and pay a penalty or not less than twenty-five dollars nor more than five hundred dollars.

 

Section 71.  Any person aiding or assisting in any manner whatsoever to commit any act contrary to the preceding section shall, upon conviction before any District or Police Judge, be liable to pay a penalty of not less than twenty-five nor more than two hundred and fifty dollars.

  

Section 72.  This Act shall come into effect and become law the first day of June, A. D. 1883.

 

 

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