custody of his successor; such information and all maps and records connected with the assessment and collection of taxes shall, during business hours, be open to the inspection of the public.

ASSESSORS' NOTICE OF TIME AND PLACE OF ASSESSMENT.

§ 852. It shall be the duty of the assessor of each division, or of his deputies, to give public notice during the month of December of each year, by written or printed advertisement or posters, to the taxpayers of each district in his division, fixing a time and place during the month of January following, of each year, at which such taxpayers shall render to such assessor, or his deputies, a statement, list, or return of all property, real or personal, belonging to them or of which they had possession or control on the first day of January of that year, and of all animals subject to taxation in their possession on that day, and of all persons in their employ on that day.

NOTICE OF ASSESSMENT OF UNRETURNED PROPERTY.

§ 853. Each assessor shall at any time add to his assessment or tax list any person or property theretofore omitted. Notice thereof shall be given to the owner, if known, within ten days after such addition; and any such notice addressed to him at the place in which he resides, and sent by mail, postage prepaid, shall be a sufficient notice.

NOTICE OF INCREASE OF ASSESSMENT TO NONRESIDENTS.

§ 854. In case any assessor shall raise the valuation of any property above the value stated in the assessment return herein provided for, or shall refuse to allow a claim for exemption, such assessor shall, on or before the first day of July in each year, send a written or printed notice, by depositing the same in the post office, postage prepaid, addressed to the last known place of residence of the person making the return or claiming the exemption, describing the property, the valuation of which has been so raised, and stating the proposed assess ment thereof, or stating the exemption refused, as the case may be.

RIGHT OF EXAMINATION FOR PURPOSE OF TAXATION.

§ 855. For the purpose of properly assessing and listing property for taxation, the assessors shall each have the right and power—

To inspect and examine the records of all public officers without charge;

To enter, after making known his intention to the owner or occupant thereof, and examine, so far as is necessary to ascertain their value, all buildings, premises, or property whatsoever, except dwelling houses;

To examine under oath any person or persons whom he may suppose to have a knowledge of any property liable to taxation, or in whose hands money or property may be on deposit.

ASSESSORS AND DEPUTIES MAY ADMINISTER OATH.

§ 856. Each assessor and each deputy assessor shall have power to administer all oaths or affirmations required to be taken or administered under this chapter.

§ 857. Each assessor shall make a full, true, and complete assessment of all persons, companies, and property in his division, liable to taxa

tion in each district, and shall make an alphabetical list of all such persons and companies and the personal and property taxes assessed to each.

The personal property may be in gross and the real property in parcels and lots, with a description as far as practicable.

§ 858. In each year on or before the first day of September, each deputy assessor shall, after making such changes as shall be ordered by any court having jurisdiction so to do, make two copies of the assessment of the district, which shall be signed and sworn to by him. One of such copies shall be filed with the assessor of the division. Such list shall be the list in accordance with which taxes shall be collected. No changes in or additions to such assessment shall thereafter be made, except to add thereto property or taxes that may have been omitted therefrom.

The assessors of the second, third, and fourth divisions shall cause to be made and filed with the treasurer an abstract of the assessment book or list of each district in their respective divisions. This abstract shall clearly and distinctly set forth the footings of each page in the respective assessment books or lists as well as the totals of the whole assessment.

ASSESSORS' RESPONSIBILITIES.

§ 859. Each assessor shall collect all taxes in his division according to the assessment or tax list or books and supplemental lists or books herein provided for. He shall duly and accurately account to the treasurer for an honest, impartial, and proper assessment; for the collection and the amount of taxes according to the assessment and tax lists and supplemental lists, and shall be liable and responsible for the full amount of such taxes assessed, unless he shall under oath account for the noncollection of the same to the full satisfaction of the treasurer. He shall, from time to time, pay over to the treasurer all taxes collected, at such times as the treasurer shall direct.

§ 860. Each assessor or his deputy shall, between the first of September and the fifteenth of November of each year, for the convenience of taxpayers, attend at certain times or places in each district for the collection of taxes.

Public notice of the time or times, place or places of such attendance and the object thereof shall be given by advertisement in a weekly newspaper or newspapers, and by posting a notice of the same in at least three conspicuous places in each district. Such notice shall also contain a statement that all taxes not paid by November fifteenth will be delinquent and subject to a penalty of ten per cent additional, and that the delinquent tax list will be published on or after December first following.

Each taxpayer shall pay all property taxes due by him to the assessor or his deputy on or before the fifteenth day of November of the year in which they are assessed, and no other notification or demand than that herein provided for shall be required or necessary.

No notice need be published and no demand for payment shall be necessary concerning the payment of personal and dog taxes, except as hereinafter set forth.

PUBLICATION OF DELINQUENT TAX LIST.

§ 861. As soon after December first of each year as practicable, each assessor shall publish in the English language in one weekly newspaper, once each week for four successive weeks, or by public poster, the names

of the delinquent taxpayers in his division and the amount of assessed taxes and penalties remaining delinquent by each such taxpayer.

The amount of taxes and penalties unpaid by each delinquent need only be stated in the aggregate.

Such list shall be certified to and signed by the assessor. Such list may be published either in the body of such paper or as a supplement. Each assessor shall also cause a copy of such list to be posted in at least eight public and conspicuous places in each taxation district in his division.

The sum of fifty cents shall be added to each delinquent tax assessed and published, as costs, and shall be collected by the assessor or his deputy as a part thereof.

ENFORCEMENT OF DELINQUENT TAXES.

§ 862. If any tax be unpaid when due, the assessor may proceed to enforce the payment of the same, with all penalties, as follows:

1. By distress upon so much of the goods and chattels of the delinquent taxpayer as he may deem sufficient to satisfy the payment of the taxes due and interest thereon from the date when the same became due, and all penalties and costs and expenses of such distress.

2. By suit or action in assumpsit, in his own name, on behalf of the government of Hawaii, for the amount of taxes, penalties and costs and interest, in any district court, irrespective of the amount claimed. Execution may issue upon any judgment rendered in any such suit, which may be satisfied out of any real or personal property of the defendant in such suit, without other or further authority.

3. In case of personal taxes--that is to say, the poll tax, road tax, and school tax-by arrest of the person and sentence to imprisonment in the manner set forth in the succeeding section.

DELINQUENT PERSONAL TAXES.

§ 863. In case of personal taxes due and unpaid on the first day of January in each year, if no personal property can be found whereon to distrain, the assessor may cause the arrest and detention of the person of such taxpayer by and under a warrant issued and signed by the assessor or his deputy, in substance in the form following, viz:

Territory of Hawaii, island of —

To

chief sheriff, or any constable or police officer of the
island of
in the island of

of

dollars assessed now due and unpaid,

district of
having failed and neglected to pay the sum of
upon him for personal taxes for the year
and no property being found belonging to the said
levy by distress;

whereon to

Therefore, by virtue of the authority in me vested by law, I hereby order and command you to forthwith arrest and take said

district magistrate of

if any he has, why he, the said

island of

before

to show cause,

should not be sentenced by said magistrate to be imprisoned at hard labor until he discharge the amount of said tax and costs as by law provided.

Hereof fail not, but of this order, with your proceedings thereon, make due return. Given under my hand this

A. D.

day of

ARREST, TRIAL, PENALTY FOR DELINQUENT TAXES.

§ 864. The officer receiving such warrant shall forthwith arrest the person therein named and take him before the district magistrate named in the warrant. Such magistrate shall, if no legal cause be shown for the nonpayment of said personal taxes, sentence such person to be imprisoned at hard labor until he discharge the amount of such taxes and the costs of arrest and bearing at the rate of fifty cents per day.

Costs shall be the usual costs of district courts.

The payment at any time of the amount of taxes and costs due shall release the person arrested.

PROCEDURE UPON DISTRESS FOR TAXES.

§ 865. Distress of goods and chattels for taxes shall be effected by seizure and sale of personal property of the delinquent taxpayer. The assessor or deputy assessor shall take possession of and keep such distrained property until the sale.

After taking possession, the assessor or deputy shall sell the property at public auction, after first giving five days' public notice of the time and place of such sale by advertisement in a newspaper, if one be published in the district, or by posting such notices in at least three public places in the district where such sale is to be held.

Such sale shall take place within ten days after seizure, except that one continuance may be had, not to exceed one week.

Sufficient property shall be sold to pay all taxes, penalties, costs, and charges.

On payment of the price bid for any property sold, the delivery thereof with a bill of sale from the assessor or his deputy shall vest the title of such property in the purchaser. No charge shall be made for such bill of sale. All surplus money received upon any such sale after the payment of the taxes, penalties, costs, and expenses shall be returned to the owner of the property sold, and until claimed shall be deposited in the assessor's office, subject to the order of the owner.

Any unsold portion of the property seized may be left at the place of sale at the risk of the owner.

If the owner of property seized desires to retain or regain possession thereof, he may give a sufficient bond and surety to produce the property at the time and place of sale, or pay all taxes, penalties, and

costs.

PROCEDURE AGAINST UNKNOWN OR NONRESIDENT DELINQUENTS.

§ 866. In all cases where taxes assessed to persons unknown, or to nonresidents of the division, are delinquent and unpaid when due, action may be brought for such taxes and penalties thereon, and the defendant may be named as unknown, or by name if known and a nonresident, as the case may be. In any such case it shall be a good and sufficient service of summons binding on all parties in interest, if, under the order of the magistrate of the district court the title and substance of the action and summons, including a return day, and calling on all parties in interest to appear and defend, shall be published in some weekly newspaper of the Territory for three consecutive weeks, and the magistrates of the district courts to the Territory are hereby given jurisdiction to order such service.

All such actions shall be heard and determined in the same manner as though personal service was obtained, and judgment may be entered and execution issued and levied upon property for which the tax was assessed or upon property of any such nonresident who may be known.

POLICE MUST ASSIST ASSESSORS.

§ 867. Any assessor 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 deemed guilty of a misdemeanor.

BOARD OF EQUALIZATION.

§ 868. For the purpose of equalizing assessments of property, as far as practicable, throughout the Territory, the several assessors, with the treasurer as chairman, shall constitute a board of equalization, which shall hold a meeting in Honolulu in the month of December of each year, at such time as may be designated by the treasurer, when such general rules regarding assessments and valuation shall be adopted as may be deemed proper and equable and not inconsistent with any existing law.

TIME OF ASSESSMENT.

§ 869. Property shall be assessed each year, with reference to the quantity and value of the same on the first day of January of such year, except as by this chapter otherwise provided.

§ 970. Each person liable to pay taxes and every owner or possessor of any property, real or personal, whether entitled to exemption or not, shall in the month of January of each year give in to the assessor or the deputy assessor of the district in which said property is located a written or printed taxation return, signed and sworn to by him, enumerating the following facts, viz:

1. The description, situation, and value of the real and personal property subject to taxation belonging to such person, including moneys deposited with trustees, agents of 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 January then being or immediately preceding.

All leases, mortgages, incumbrances, and charges secured thereon respectively, with the names and residences of the persons to whom such leases, mortgages, incumbrances or charges are made or owing. 3. All animals subject to taxation which were in the possession, custody, or control of the person making the return on the said first day of January.

4. The names and nationalities of all persons subject to taxation in the employ of such persons on the said first day of January.

§ 871. If any of the property by this chapter directed to be returned shall consist of real and personal property or several classes or kinds or parcels of real or personal property, respectively, which are combined and made the basis of an enterprise for profit, the person making the return shall give a detailed description of such property and state the aggregate value thereof, taking into consideration the net profits