Hawaii Holomua, Volume III, Number 144, 21 June 1894 — HAWAII’S “BLUE” LAWS [ARTICLE]

HAWAII’S “BLUE” LAWS

COXSTITUTIOX and LAWS Fi*iunod l»v the Missionarios. LAWS of the HAWAIIAN ISLANDS. — - ■■ CHAPTER III. An Act to Kegalatc the Taxes. There is mneh in this law whieh «,loes not relate directly to assessment anJ taxation. A portion of it is mere!v explanatoiy, a portion applies directly to taxos, another por tion appliea to labor, another }>ortion applies to the fonaer prohib.tory system, a ix>rtion is direct law. That part whieh simply disapproves of certain evils is instruction. lf a penalty is alhxed that is absolute law. 1. Resj>eeting tbe Poll Tax. There shall be two forras of taxation in the Hawaiiao kingdom. The one a poll tax, to be paid in money. tho other a land tax, to be paid in Swine; or these shail be tho staudard of taxation, though in failoro of these articlos, j other property will be received. Tho amount of poll tax shall be as follows; For a Man, one dollar. # For a Woman, half a dol!ar. For a Boy, oue fourth of a dol!ar. For a Girl, one eighth of a doliar. This is the ratio of taxatiou for adults and childreu abovo 14 years of age. • But feebie ohl men and womeu shall uot ho at all. In the back part of the islands whero money is difficnlt to be obt.»ined, Arrow Root will be a >uitable substitute.. Thirty-tbree pounds of good anow root will be taken for a dollar. Cotton also is another suitable article. sixteen pounds will be accounted eqnal to a dollar. Sugar is auother suitable article; also nets. If any individnul do not obtain the money at tho time when every man is I to pay his taxes, aud if he do not obtain arrow root, nor j sugar, n >r nets, nntil the specified months for payments aro passed. viz: Octobex November and December, and if tho last days of I)ecember have passed, then every man shall be fined the value of two dollars, (if this tax is not paid) and the same rutes of increase sl»all be observed in roIalion to those whose taxes are less thau that of a man. The fino shall be paiil iu some property that ean be sold for tho value of two dollars, but not in property subject to immediate decay or deatb. 2. Land Tax. The following is the rate of taxation for plantations, and farms including plantations. There shall be uo state, ■ connty, town and district tax. bat only the following: A large farm —a swine one fathora long. A smaller one—a swine three cnbits long. A very small one —a swine one yard long. If not a f »thoni swine, then 10 dollars. If not a tbree cubit swine, tben 71 dollars. If not a yard swine, then 5 »lollars. If neither a fathom swiue noi ten dollars, then two yard swine, or if failiog of these, tben 4 oue cubit swiue, or if not these, then some other property of equal value with a fathom swine. Or, if none of these, then inquir)- shall be ! made both of the land holders and landlbrds, and he whoso J is the fault shall be dispossessed of this right in the land. Or if the fault is eommon to the landlord and tenant. tben they shall baye three months to put the land in good order, at whieh time they all shall Ieave it. For in that case ifc appears thut the land was truly valuablo, but tbe landlord and tenaut neglected to pay the taxes. Tbis isdoing a real damage—it is downright laziness. In the same manner as these persons are fined aud then dispossessed, so aiso shall those persons be fined and dispossessed who hold small farms included in larger ones. But tbose plantations whieh bave no farms in tbem, ouder tbe direct taxation of particnlar cbiofs, and have never had during the remembrance of aoy of tho people now alive, they shall be taxed as follows in this new aasessment: A large p!antation—two fatbom swine. A smaller one—one fatbom swine. - A very small one—a three cubit swine. The above shall be tbe conditions of taxation, and dispossession of farms. It is furthermore added for the porpose of clearness and equality in taxation, tbat if the tax officer and the owuer of the hwine do not agree as to the siza of the swino, tben th 6 tax swine sball be weighed, and a fathom swine shall be ; considered as weigbiog 333 poands, a three cubit swine 250 i poonds, and a yard swine 167 pounds, ln the system of | taxation this shall be considered as the regular weigbt of all tax swine.