Ka Leo o ka Lahui, Volume II, Number 192, 13 Mei 1891 — FINANCIAL REFORMS. [ARTICLE]

FINANCIAL REFORMS.

The second reform needed is in the mechanism for tax assessing and collecting. At presemt, eaeh island is fiscally underthe authority of one tax-asseasor-collector in chief, who gets a very fat salary for the position, in whieh the only work ho has is to appoint as many district assessors as he may consider necessary to dc the work for him. The position of Assessor in chief is a superfluity, whieh *costs the government and the people a large amount whieh could easily be saved. Noble Horner and several other memberg of the Reform Party, in the last Legislature, spoke against these useless offices; and Rep. Marques, on behalf of the National Party introduced a bill for their suppression, both parties in the House thuB being ©f the same sentiment on the matter; but the bill failed to pass in proper time through the revising committee, perhaps at the instigation of Minister Browa who tried seTeral times to eonvince the Legislature that the Tax-AssesBors-in-Chief were the best government officers ever created, aad probablv tliey are so as a useless and expensive fifth wheel giving in exchange I for fictitious work to a levr fauiilycompact favorites. There is no doubt, however, that the office is doomed in the minds of all thmking men and shall be abolished by the coming Legisla« ture, who will transfer the nominal work and proper pay to those who really do ail the material work, mz! to the district assessors. The next question then arises here, as to how the district assessors ought to be appointed, so as to give the best satisfaction to the tax-payers, whilst caring properly for the interests of the govemmentB. The opinion seems to be growing that many of the government positior\B ought to be elective, and prominently amoug them stand the Assessors Collectors of taxes. The next legislature will probably have to decide the matter and devise a proper method, by whieh the taxpayers of eaeh district shali elect the aBsessors>collectorB, so &s to obtain the best men available, naen well posted in the true values of property. ! The next point in connection with the Tax ABsesBorship is the kind of eheek whieh must exiat over their work. If left to themeelves and with the inoontivo augmenting their rompensation Un oiiph commissionB of the taxes oollectetl. the AsBessors may have, or may be of accufted of a tendency to unjuBt aBBesBmentB; the eheek nmst bo in tho ehape of proper Boarde of Appeale. But those that wo now pooaoaa, have not worked satisfactorily in soveral districtfl, because of the unaaUaf«ctory appointments oftheir various members often obtained through favoritism.

The "Hawaiian Gazette" latcly called attention to one instance of flagrant injustise, in the case of a Board in Hawaii, where .the president of the Board the father of the Tax AssesBor, and consequently was accused apparently with justice, to favor his son against the appeak made by the public. It must certainly be very trying on a father's feelings to decree against any doings ofhis son, specially 'when reversing those doings may be injuring the son v s conapensation ! At any raj;e, a proper reform in the methods of appointments to be important Boards of Appeals is another question that must be attended to, and if the present Minister of Finance is too conservativje, or has not initiative 0r brains fenough to devise adequate measures, the Legislature will certainly have to take tlie matter in hand; and here again the question wiil be agitated very properly, as to whether these Boards ought not to be appointed in the diflferent districts by «lection of the people. These important points, as nōw reviewed, being disposed of, the Finance Department ean furnish many more subjects of reform, whieh the Leo will have f>ecasion to study later.