made by the same, also the gross receipts and actual running expenses, and where it is a company, being a corporation whose stock is quoted in the market, the market price thereof, as well as all other facts and considerations which reasonably and fairly bear upon such valuation. He shall state what, if any, the net profits as well as the gross proceeds and actual running expenses of such enterprise have been during the twelve months next preceding; and if known, what sale or sales of stock or other interest in such enterprise have taken place during the twelve months next preceding, giving the name of the person selling, the person buying, the number of shares or proportion of interest sold upon each sale; and, when known, the purchase price thereof.

PENALTY FOR FAILURE TO MAKE RETURN.

§ 872. If any person shall refuse or neglect to make said return, or shall decline to take oath to the accuracy thereof, the assessor may make such assessment according to the best information within his reach, and the same shall be binding and conclusive upon all parties, and shall not be subject to appeal.

PERSONAL AND DOG TAXES; WHEN DUE.

§ 873. All personal taxes and dog taxes shall be due and payable on and after the first day of January in the year in which they are assessed. All other taxes shall be due and payable on and after the first day of September in each year.

PUBLIC INSPECTION OF ASSESSMENTS.

§ 874. It shall be the duty of each assessor or his deputy to attend on all days, except Sunday, between the first day of July and the fifteenth day of July of each year, at some convenient place or places in his division or district, between the hours of nine o'clock in the forenoon and four o'clock in the afternoon, with his assessment or tax list, which shall during such times be open for the inspection of all persons liable to taxation in the district, without fee or reward.

Written or printed notice of such places shall be given by advertisement in a weekly newspaper and by posting a notice in at least eight conspicuous places in each district of the time and places at which such tax lists shall be open for inspection in such district.

NOTICE OF APPEAL.

§ 875. Any person whose name may appear on such tax list, who shall have made his return to the assessor, as herein before provided, and, if entitled to exemption, shall have claimed such exemption, and who may deem himself aggrieved by any change made by the assessor in the valuation of the property as returned, or in the amount and 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 assessor or deputy assessor, on or before the twentieth day of July, a notice thereof, in writing, stating the grounds of his objection to the assessment or to any part thereof, and depositing therewith the costs of such appeal.

COSTS.

§ 876. When the exemption or reduction claimed from the tax list shall amount to two dollars and under, the costs to be deposited shall be twenty-five cents; over two dollars and up to five dollars, fifty cents; and fifty cents for every additional five dollars or portion thereof of exemption or reduction claimed.

CERTIFICATE OF APPEAL.

§ 877. On receiving the amount of costs and the statement of appeal the assessor shall grant to the person appealing a certificate in substance in the form following:

That he disputes the following items of such assessment, viz:

Real property

$.

$..

Personal property

Dog tax

Cart, dray, and carriage tax

Poll, road, and school tax.

Total amount disputed...

And has duly appealed from such assessment.
That I have received on deposit the sum of $

for the cost of

this appeal.

Dated

18—.

Assessor (or Deputy Assessor),

TAX APPEAL COURT.

§ 878. Three suitable persons shall be appointed by the governor of the Territory of Hawaii for each judicial circuit, to hold office for one year, who shall respectively constitute courts of appeal to hear and determine all appeals and objections duly taken under this chapter in their several circuits: Provided, however, That no assessor or his deputy shall be appointed to sit as a member of any such court of appeal.

§ 879. To constitute a quorum of such court it shall be necessary that the president and one other member shall be present. The decision of the court or a majority of its members shall be final and conclusive, except as hereinafter provided, and a copy thereof shall be given to the assessor and also to the appellant.

§ 880. The assessor shall alter or amend the taxation list and copy thereof in conformity with the decision of the court.

POWERS OF TAX APPEAL COURTS.

§ 881. 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 court, have all the powers and authority of a circuit judge at chambers. § 882. The said court shall hold sittings in each judicial circuit between the first day of August and the 20th day of August in each year, in each judicial circuit in which the property is situated, on the value of which an appeal may have been taken, at such times as the presiding officers thereof may appoint, and may adjourn from time to time as may be necessary.

PAY OF COURTS.

§ 883. The members of the said court shall receive and be paid, out of the public treasury, compensation for their services at the rate not exceeding five dollars per day for each day's actual attendance, and their actual traveling expenses.

TAXATION OF COSTS.

§ 884. 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, then a part of the costs paid proportionate to the amount for which the appellant shall obtain judgment shall be returned to him.

APPEAL TO SUPREME COURT.

§ 885. If any tax appeal court shall reduce the valuation of any property below the valuation placed thereon by the assessor;

Or shall value the property at a greater valuation than that placed there in his tax return by the person making the return thereof;

The tax assessor or the taxpayer, as the case may be, may at any time within twenty days appeal to the supreme court from such decision of such tax-appeal court, by filing a notice of appeal, and if the appellant is the taxpayer, depositing with the chairman of such court the sum of one hundred dollars, or file in lieu thereof a bond with sufficient surety to the clerk of the supreme court in the sum of one hundred dollars, conditioned to pay all costs of such appeal in case the same is not sustained.

CERTIFICATE OF APPEAL TO SUPREME COURT.

§ 886. Upon any appeal being perfected as aforesaid the chairman of the tax-appeal court from which such appeal is taken shall immediately certify up to the supreme court the record of all proceedings had before such tax-appeal court in and concerning such cause, in which certificate there shall be set forth:

(1) The valuation of the property in dispute claimed by the assessor. (2) The valuation of the same claimed by the taxpayer.

(3) The valuation placed thereon by the tax-appeal court.

Such certificates shall be accompanied by a copy of the evidence taken before such tax-appeal court and the decision of such court in

such cause.

EVIDENCE ON APPEAL TO SUPREME COURT.

§ 887. Upon any appeal to the supreme court under the provisions of this chapter, the evidence taken before the tax-appeal court in connection with such appealed cause shall be considered by the supreme court, and it may also, in its discretion, allow further evidence to be introduced by either party.

COSTS ON APPEAL TO SUPREME COURT.

§ 888. The costs of any such appeal to the supreme court, to be paid by the taxpayer if the decision of such court is against him, shall be the same as in other appeals to the supreme court.

No costs shall be assessed to or payable by the assessor.

If the decision of such court is in favor of the taxpayer, he shall not pay any of the costs of such appeal.

TAX RECORDS ARE PRIMA FACIE EVIDENCE.

§ 889. The assessment or tax lists, tax books and copies thereof, and delinquent lists showing unpaid taxes assessed against any person or property shall be prima facie proof of the assessment of the property and person assessed, the amount of taxes due and unpaid, and the delinquency in payment, and that all forms of law in relation to the assessment and levy of such taxes have been complied with.

ASSESSMENT NOT INVALIDATED BY INFORMALITY.

§ 890. No assessment or act relating to the assessment or collection of taxes shall be illegal or invalidate such assessment or collection on account of mere informality, nor because the same was not completed within the time required by law.

JURISDICTION OF DISTRICT MAGISTRATES.

§ 891. The several district magistrates in the Territory shall have jurisdiction to try and determine misdemeanors arising under this chapter, and all complaints for the violation of any of the provisions of this chapter, and to impose any of the penalties therein described, and shall also have jurisdiction to hear and determine all civil actions, suits, and proceedings for the collection and enforcement of collection. and payment of all taxes assessed hereunder, notwithstanding the amount claimed.

REPEALED LAW.

§ 892. Section 26 of chapter 61 of the laws of 1892 is hereby repealed, such repeal to take effect upon the date of the publication hereof. The other and remaining sections of chapter 61 of the laws of 1892 are hereby repealed, such repeal to take effect on the 31st day of December, 1896.

§ 893. Such repeal shall not impair or affect any act or thing done or any right accruing, accrued, or acquired, proceedings taken, penalties or liabilities incurred, taxes assessed and unpaid, appointments, orders, returns, and regulations made, certificates granted, or court constituted under the said repealed laws or any of them; and all matters, civil or criminal, commenced under or by virtue of the laws so repealed or any

of them, and pending when this act goes into effect, may prosecute and defend to final issue in the same manner as they might under the laws theretofore existing.

§ 894. All taxes now assessed and unpaid shall be due and payable and may hereafter be sued for, distrained for, enforced, and collected, notwithstanding the repeal of the above-named laws, as if said repealed laws were in force.

§ 895. Any person who, when this act takes effect, shall hold any office under any act hereby repealed shall continue to hold the same according to the tenure thereof and have the powers to him herein granted until his successor shall be appointed and qualified.

NOTE TO CHAPTER 59.

§§ 804-891 are S. L. 1896, act 51, amended as follows: § 854 by S. L. 1898, act 36; §§ 878, 882, by S. L. 1898, act 22.

Penalties for violation of this chapter. See penal laws, §§ 1496–1500.

Cases in Hawaiian Reports: Mott-Smith v. Kockemann, 3 Haw., 320; Castle v. Luce, 5 Haw., 321; Turton v. Kapena, 5 Haw., 279; Hipa v. Luce, 5 Haw., 523; Kahinu v. Aea, 6 Haw., 69; McBryde v. Kala, 6 Haw., 531; Re Richardson, 6 Haw., 216; Thompson v. Montgomery, 6 Haw., 23; Minister v. Knudsen, 6 Haw., 321; Kupau v. Richards, 6 Haw., 245; Brewer v. Luce, 6 Haw., 555; Union Feed Co. v. Luce, 7 Haw., 66; Hilo Co. v. Minister, 7 Haw., 669; Jones v. Norris, 8 Haw., 72; Knudsen v. Stolz, 8 Haw., 82; R. R. v. Brown, 8 Haw., 164; Mika v. Knudsen, 8 Haw., 198; Hilo Co. v. Austin, 8 Haw., 277; Hutchinson Co. v. Govt., 8 Haw., 309; Lloyd v. Kalana, 8 Haw., 355; Brown v. Smith, 8 Haw., 678; Parker v. Shaw, 9 Haw., 408; Re Income Tax, 10 Haw., 317; Inter-Island Co. v. Shaw, 10 Haw., 624; Dowsett v. Shaw, 10 Haw., 641; Oahu Ry. v. Shaw, 10 Haw., 643.

CHAPTER 60.

TAXATION, EDUCATIONAL, AND JUDICIAL DISTRICTS.

896. For taxation, educational, and judicial purposes the several islands shall be divided into the following districts:

The island of Hawaii shall be divided into nine districts, as follows: 1. From the boundary of Hamakua and Hilo to the Hakalau Stream, to be called the North Hilo district

2. From the Hakalau Stream to the boundary of Hilo and Puna, to be called the Hilo district;

3. Puna;

4. Kau;

5. South Kona;

6. North Kona;
7. South Kohala;
8. North Kohala;

9. Hamakua.

The islands of Maui, Molokai, Lanai, and Kahoolawe shall be divided into six districts, as follows:

1. From Kahakuloa to Ukumehame, inclusive, to be called the Lahaina district;

2. From Waihee to Honuaula, inclusive, and also including Kahoolawe, to be called the Wailuku district;

3. Kahikinui, Kaupo, Kipahulu, Hana, and Koolau to be called the Hana district;

4. Hamakualoa, Hamakuapoko, Haliimaele, Makawao, and Kula to be called the Makawoa district;

5. Molokai;

6. Lanai.

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