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. From Kaena Point to and including the Ahupuaa of Waimea, to be styled the Waialua district; 4. From Waimea to Kaoio Point, to be styled the Koolauloa district; 5. Koolaupoko. The islands of Kauai and Niihau shall be divided into six districts, as follows: 1. From Puanaaiea Point to the Ile of Eleele, to be styled the Waimea district; 2. From and including the Ile of Eleele to and including Mahaulepu, to be styled the district of Koloa. 3. From and including Kipu to and including Wailua, to be styled the district of Lihue. 4. From Wailua to Kealaakaiole, to be styled the Kawaihau district. 5. From and including Kealaakaiole to Puanaaiea Point, to be styled the Hanalei district. 6. The island of Niihau. NOTE TO CHAPTER 60. § 896 is S. L. 1886, ch. 44, amended as follows: Island of Kahoolawe, S. L. 1890, ch. 23; islands of Kauai and Niihau, S. L. 1887, ch. 37. CHAPTER 61. EXEMPTIONS FROM TAXATION. FOREST LANDS. Whereas the preservation of forests is a matter of great public interest in consequence of their influence upon the water supply of the Territory: Therefore, Be it enacted, etc. : § 897. In all cases where forest land is fenced for the purpose of protecting the forest or springs or streams of water rising on said premises or flowing through the same, and all live stock are excluded from the same, and no other use of such lands or its products is made, such land, so long as such conditions exist, shall be exempt from taxation. In order to secure such exemption the person claiming it shall annually, between the first and thirty-first days of July, make a sworn statement to the local tax assessor describing the land in detail and setting forth the facts upon which exemption is claimed, including an agreement that in consideration of the exemption from taxes he will during the year next succeeding keep such land properly fenced, will not allow any live stock upon it, and will not use such land or its products during such year without first paying the taxes thereon. § 898. Any person who shall have secured such exemption who shall violate the terms of such agreement shall be liable to be fined twice the amount of the tax which would be assessed upon such land but for such exemption, and any district magistrate is hereby given jurisdiction of such matter. LEPERS. § 899. All lepers residing at Kalawao and Kalaupapa, on the island of Molokai, are hereby declared exempt from the payment of any per sonal tax or taxes upon personal property owned and kept by them at Kalawao and Kalaupapa, Molokai. NOTE TO CHAPTER 61. §§ 897-898 are S. L. 1892, ch. 74. § 899 is S. L. 1896, ch. 42. See also § 953 (canaigre), § 954 (coffee and ramie), § 955 (jams, jellies, and fruit syrups). [CHAPTER 62.] [§§ 900-909.] CHAPTER 63. TAX ON LEGACIES, BEQUESTS, AND INHERITANCES. § 910. All property which shall pass by will or by the intestate law of this Territory from any person who may die seized or possessed of the same while a resident of this Territory, or if such decedent was not a resident of this Territory at the time of death, which property or any part thereof shall be within this Territory, or any interest therein or income therefrom which shall be transferred by deed, grant, sale, or gift made or intended to take effect in possession or enjoyment after the death of the grantor or bargainor, to any person or persons, or to any body public or corporate, in trust or otherwise, or by reason whereof any person or body public or corporate shall become beneficially entitled in possession or expectancy to any property, or to the income thereof, other than to or for the use of his or her father, mother, husband, wife, child, or adopted child, adopted as such in conformity with laws of this Territory, or grandchild, or incorporated or private schools now exempted by law from taxation, by reason whereof any such person or school shall become beneficially entitled, in possession or expectancy, to any such property, or to the income thereof, shall be and is subject to a tax of five dollars on every hundred dollars of the clear market value of such property, and at and after the same rate for any less amount, to be paid to the treasurer for the use of the Government; and all administrators, executors, and trustees shall be liable for any and all such taxes until the same shall have been paid as hereinafter directed, provided that an estate which may be valued at a less sum than five hundred dollars shall not be subject to such duty or tax. § 911. Any administrator, executor, or trustee having in charge or trust any legacy or property for distribution subject to the said tax, shall deduct the tax therefrom, or if the legacy or property be not money, he shall collect the tax thereon upon the appraised value thereof from the legatee or person entitled to such property, and he shall not deliver or be compelled to deliver any specific legacy or property subject to tax to any person until he shall have collected the tax thereon; and whenever any such legacy shall be charged upon or payable out of real estate the heir or devisee, before paying the same, shall deduct said tax therefrom and pay the same to the executor, administrator, or trustee, and the same shall remain a charge on such real estate until paid, and the payment thereof shall be enforced by executor, administrator, or trustee in the same manner that the payment of such legacy might be enforced. § 912. All executors, administrators, and trustees shall have full power to sell so much of the property of the decedent as will enable them to pay said tax in the same manner as they may be enabled by law to do for the payment of debts of their testators and intestates and the amount of tax shall be paid as hereinafter directed. §913. Every sum of money retained by an executor, administrator, or trustee, or paid into his hands for any tax on any property, shall be paid by him within thirty days thereafter to the treasurer, who shall give a receipt to him for the same, which receipt shall be a proper voucher in the settlement of his accounts, but an executor, administrator, or trustee shall not be entitled to credit in his accounts, nor be discharged from liability for such tax, nor his accounts be allowed and approved and he be discharged unless he shall produce such receipt. $914. Whenever any foreign executor or administrator shall assign or transfer any stocks or loans in this Territory standing in the name of a decedent or in trust for a decedent, which shall be liable for said tax, such tax shall be paid to the treasurer on the transfer thereof; otherwise the corporation permitting such transfer shall become liable to pay such tax to the treasurer. $915. The value of any property subject to such tax shall be fixed by an appraiser or appraisers who shall be appointed by the court to appraise the estate of decedent or any specific part of estate of decedent. The appraiser or appraisers shall be paid out of the estate of decedent as an expense of administration. §916. In case of any dispute as to any tax the court having jurisdiction of decedent's estate in this Territory shall have jurisdiction to try and determine the same: Provided, That the supreme court shall always have such jurisdiction. § 917. All taxes levied and collected under this chapter shall be paid to the treasurer for the use of the government. NOTE TO CHAPTER 63. § 910 is S. L. 1896, act 21. §§ 911-917 are S. L. 1892, ch. 106. CHAPTER 64. STAMP DUTIES. § 918. From and after the coming into operation of this chapter there shall be due and payable to the government in respect of the several deeds, documents, and instruments mentioned and specified in the schedule hereunder written, the several sums of money for stamp duty set forth in the said schedule. § 919. The treasurer shall, and he is hereby, required to obtain a sufficient number of dies for stamps, and of adhesive stamps, to carry out the provisions of this chapter. § 920. The said dies and adhesive stamps shall be placed in charge of the registrar of public accounts, who shall stamp all instruments requiring to be stamped with the proper stamp denoting the amount of duty paid, and shall supply to any person applying therefor such adhesive stamps as he may require and pay for. Provided, That until the treas arer shall, by public notification in all the newspapers published in Honolulu, give notice that he has adhesive stamps sufficient to supply the wants of the public, postage stamps of the Territory may be affixed by the parties to all instruments liable to a stamp duty of less than one dollar. § 921. All persons using adhesive stamps or postage stamps shall immediately deface and cancel the same by writing across them their names and the date of cancellation, or by some other means deface the same so that they may not be used a second time. § 922. Every instrument requiring to be stamped shall be stamped fairly and so that the stamp can not be used for another instrument on the same paper. § 923. Every instrument containing distinct matters, or made for more than one consideration, shall be stamped on each matter or consideration. § 924. All consideration money shall be set out in words at length in all instruments, and all other considerations affecting the liability of an instrument to duty shall be set out fully. § 925. All instruments except those for which adhesive stamps may be used may be stamped by the registrar of public accounts within three months after the execution thereof without any penalty being charged; but if stamped after the said space of three months the instrument shall be liable to, and the person presenting the same shall, pay a penalty of one hundred per cent of the value of the duty. Provided, however, That instruments executed in foreign countries may be stamped within three months after their arrival in this Territory without the payment of any penalty. $926. For the purpose of this chapter and the clear understanding thereof the date of the instrument shall be that of the instrument itself, when the instrument has not been acknowledged; but if it has been acknowledged, and the date of acknowledgment differs from the date of the instrument itself, then the date of acknowledgment shall govern. § 927. No instrument requiring to be stamped shall be recorded by the registrar of conveyances, or be of any validity in any court of this Territory, unless the same shall be properly stamped. Provided, That instruments improperly stamped may be received in evidence in courts of record if the unpaid duty and penalty be paid to the clerk of the court, and on such payment being made the clerk of the court shall forward the instrument to the registrar of public accounts to be properly stamped. § 928. The registrar of public accounts shall in all cases assess the duty payable upon instruments presented to him to be stamped, and on payment of the same he shall affix stamps denoting the amount paid and shall also denote the day of payment. § 929. If the registrar of public accounts shall think an instrument presented to be stamped is not liable to duty, he shall affix a stamp thereon denoting such fact. § 930. If the registrar of public accounts shall be in doubt as to whether an instrument is liable to stamp duty, or as to the amount of duty payable, he shall refer the matter to the treasurer. § 931. Any person dissatisfied with the assessment made by the treasurer may, on paying the duty within twenty-one days, and depositing with the treasurer the sum of ten dollars for costs, appeal to the supreme court on a case which he may require the treasurer to furnish, and the court shall decide the question at the next ensuing term thereof. If the decision of the treasurer is sustained, the sum deposited for costs shall be paid to the clerk of the court; otherwise shall be returned to the appellant. § 932. When the consideration for a conveyance consists of periodical payments for a definite period, duty shall be charged on the total amount of such payments. § 933. If such payments are for a period not terminable with a life, then duty shall be paid on the total amount of the payments for twelve years after the execution of the deed. § 934. When the consideration is a life annuity, duty shall be paid on the amount of the payments for seven years after the execution of the deed. § 935. When property sold for one consideration shall be conveyed by separate instruments to a purchaser, the consideration shall be apportioned as the purchaser may think fit. § 936. When a purchaser who has not obtained a conveyance shall sell to another and the property shall be conveyed direct to the latter, duty shall be charged on the consideration from the subpurchaser to the first purchaser. § 937. When the consideration for any conveyance or other transfer of property consists of goods or other lands, the duty shall be calculated upon the market value of such goods or lands, to be ascertained in such manner as the treasurer may direct. § 938. Where property is conveyed subject to a mortgage, the amount due upon such mortgage shall be stated in the body of the conveyance, and duty shall be calculated and paid upon the amount so due and the amount expressed to be paid in addition. § 939. In case of the sale of a sugar plantation, rice plantation, sheep or cattle run, then duty shall be charged and paid upon the whole amount paid for the plantation, run, improvements, stock, and growing crops. $940. For the convenience of the districts outside of Honolulu, the registrar of public accounts shall provide adhesive revenue stamps to the postmaster-general of Honolulu, for delivery to all money-order post-offices throughout the Territory, he giving receipts for the same and being bound on the first day of each quarter to account to the registrar for all such stamps received by him, the amount sold and the balance unsold, together with the proceeds of such sales. § 941. Agreement... Schedule. When divers letters are offered in evidence to prove agreement between the writers, it shall be sufficient to stamp one of such letters. Annuity-Purchase of release, reconveyance of, when the consideration does not exceed $500 For every $500, or part of $500, after the first Articles of copartnership.. Articles of adoption .. Assignment of property, real or personal, not otherwise charged Bill of sale of ships or vessels, or other property, if absolute, the same duty $1.00 1.00 1.00 5.00 1.00 1.00 Exempt. 1.00 Certificates of stock of corporations, on every $100 (or fraction thereof), par .20 10.00 25.00 1.00 If for more than one year, then for each year or part of a year after the first (This duty to be charged on the original and duplicate copies, fifty cents on each copy for each year, or fractional part thereof, of the term of the contract, and to be paid by the employer.) 1.00 Conveyance upon the sale of any property, real or personal, or right therein, 1.00 2.00 And when exceeding $1,000, and not exceeding $10,000, for every $1,000 or fractional part thereof.. 3.00 And when exceeding $10,000, and not exceeding $50,000, for every $1,000 or fractional part thereof 4.00 And when exceeding $50,000, for every $1,000 or fractional part thereof.. 5.00 |