The schedule hereinbefore referred to:

 

Article XII, XIII, and XIV of the Civil Code.

  

Section 513 and 514 of the Civil Code.

  

An Act approved on the 13th day of July, A. D. 1860, entitled “An Act to amend Section 482 of the Civil Code.”

  

An Act approved on the 4th day of August, A. D. 1860, entitled “An Act to amend the English version of Section 486 of the Civil Code.”

  

An Act approved on the 30th day of June, A. D. 1860, entitled “An Act to amend the law in relation to the assessment and collection of taxes.”

  

An Act approved on the 30th day of December, A. D. 1864, entitled “An Act to amend Article XIII of the Civil Code, on the assessment of taxes, by providing for more accurate assessment and taxation of animals and a penalty for the concealment of property.”

  

An Act approved on the 31st day of December, A. D. 1864, entitled “An Act to amend Section 510 of the Civil Code.”

  

An Act approved on the 6th day of July, A. D. 1866, entitled “An Act to exempt Volunteer Soldiers from certain taxes.”

  

Chapter XXV of the Session Laws of 1870, being an Act entitled “An Act to amend Section 483 and 484 of the Civil Code relating to taxes on personal property and real estate.”

  

An Act approved on the 29th day of July, A. D. 1872, entitled “An Act to amend an Act entitled an Act to amend the law in relation to the assessment and collection of taxes, approved on the 30th day of June, A. D. 1860.”

  

An Act approved on the 29th day of July, A. D. 1872, entitled “An Act to amend Section 509 of the Civil Code.

 

An Act approved on the 13th day of July, A. D. 1874, entitled “An Act to amend Section 488 of the Civil Code.”

  

An Act approved on the 8th day of August, A. D. 1874, entitled “An Act to amend the law in relation to the assessment and collection of taxes.”

  

An Act approved on the 15th day of September, A. D. 1876, entitled “An Act to amend Section 485 of the Civil Code.”

  

An Act approved on the 18th day of September, A. D. 1876, entitled “An Act to amend Section 500 of the Civil Code.”

  

An Act approved on the 29th day of September, A. D. 1876, entitled “An Act to repeal Section 4 of an Act entitled an Act to amend the law in relation to the tax on animals, and to repeal Section 481 and 497 of the Civil Code, approved on the 21st day of July. A. D. 1870.”

  

An Act approved on the 29th day of September,  A. D. 1876, entitled “An Act to amend Sections 483 and 484 of the Civil Code.”

 

Section 2 of an Act approved on the 1st day of August, A. D. 1878, entitled “An Act to amend the statutes authorizing payment of road taxes to be commuted by labor.”

 

TO AMEND THE LAW IN RELATION TO THE TAX ON ANIMALS, AND TO REPEAL SECTIONS 481 AND 497 OF THE CIVIL CODE.

 

Section 1.  All horses, mares and colts shall pay a yearly tax of seventy-five cents each; provided however that this shall not be construed to conflict with the law in relation to stallions.

 

Section 2.  All horses which may be put up at auction by his pound master, under the existing law, and which do not realize a sufficient sum of money to pay the pound fees and other expenses, shall be destroyed by the pound master, after consultation with the tax assessor and collector.

  

Section 3.  Every person having the custody or possession of a horse or other animal subject to taxation, shall be deemed the owner thereof, for all purposes of taxation, and shall be taxed … the same; provided that this shall not be construed to conflict with Section 492 of the Civil Code, passed in 1864.

 

Section 4.  All mules and asses shall be yearly taxed fifty cents each.

 

Section 5.  All dogs shall be yearly taxed, one dollar each; provided however that the tax collector shall, upon the receipt of the amount of the tax, from the owner of any dog, deliver to the said owner a metalic 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; all of which sums the tax collector shall render a distinct account for, and pay over to the public treasury.

 

Section 6.  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 provided for in Section 5 of this Act; 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 7.  Any person who shall use a tag not furnished in accordance with the provisions of this Act, or who shall use he 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 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, in the discretion of the Court.

 

Section 8.  The Minister of Finance is hereby authorized to cause to be prepared a sufficient number of tags, as provided for in Sections 5 and 6 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 may make under the provisions of this Act.

 

AN ACT TO AMEND SECTION 498 OF THE CIVIL CODE.

 

“Section 498.  For taxation, educational and judicial purposes the several islands shall be divided into the following districts:

  

“The island of Hawaii shall be divided into eight districts, as follows:  1, Hilo; 2, Puna; 3, Kau; 4, South Kona; 5, North Kona; 6, South Kohala; 7, North Kohala; 89, Hamakua.

  

“The islands of Maui, Molokai, Lanai and Kahoolawe shall be divided into six districts, as follows:  1, from Kahakuloa to Ukumehame, including Kahoolawe, to be called the Lahaina District; 2, from Waihee to Honuaula inclusive, to be called the Wailuku District; 3, Kahikinui, Kaupe, Kipahulu, Hana, and Koolau, to be called the Hana District; 4, Hamakualoa, Hamakuapoko, Haliimaile, Makawao and Kula, to be called the Makawao District; 5, Molokai; 6, Lanai.

  

“The island of Oahu shall be divided into five districts, as follows:  1, From Maunalua to Moanalua inclusive, to be styled the Honolulu District; 2, Ewa and Waianae, to be styled the Ewa District; 3, Waialua; 4, Koolauloa; 5, Koolaupoko.

  

“The islands of Kauai and Niihau shall be divided into six districts, as follows:  1, from Nualolo to Hanapepe inclusive, to be styled the Waimea District; 2, from Ili of Elieli to Mahaulepu inclusive, to be styled the Koloa District; 3, from Kipu to Hanamaulu inclusive, to be styled the Lihue District; 4, from Waialua to Moloaa inclusive, to be styled the Kawaihau District; 5, from Lepeuli to Honopu inclusive, to be styled the Hanalei District; 6, Niihau.”

 

GENERAL PROVISIONS.

 

§515.  In case any officer, agent, employee or other person in the public service, shall be indebted to the Government, or to any of the departments thereof, his salary or compensation shall be withheld by the head of the proper department, or the officer authorized to settle his accounts, until such indebtedness be fully paid and discharged.

 

 

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