1855.

TO PROVIDE REVENUE.

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Coburgs, Crash, Duck and Canvass, Osnaburgs, Boats, Lumber, Hewed, Sawed and Rough; Casks and Barrels, Staves, Books, printed and blank; Stationery and Paper of all kinds not otherwise provided for; Brick, Cement and building materials of all kinds; Bags and Bagging, Furnaces, Monuments, Spars, Walrus Teeth, Paints of all kinds, Turpentine, Linseed and other oils used in painting, Varnish, Putty, Soap, Rice and Paddy, Thread not otherwise provided for, Hydraulic Rams, Wood, Coal, Ice, Alcohol when introduced for medicinal or mechanical purposes, in accordance with the Act passed August 16th, 1854.

SCHEDULE F.

Trees, Shrubs, Bulbs, Plants, Roots and Seeds for planting and sowing not otherwise provided for; Machinery of all kinds, Steam Engines, Mills, Coffee Cleaners, Rice Hullers, Plows, Hoes, and other instruments of husbandry imported by any agriculturalist or body of agriculturalists, and not intended for sale; animals for improving the breed in this kingdom, all produce of Hawaiian Fisheries, Professional Books, Instruments, implements and tools of trade, old and in use of persons from abroad, and not intended for any other person or for sale; goods, wares and merchandise exported to a foreign country and brought back in the same condition as when exported, upon which no draw-back has been allowed; household effects and wearing apparel, and other personal effects in use, not merchandise; also all goods imported free by Christian Missionaries and Foreign Ministers, and Whale Ships under the present laws.

Approved this 14th day of May, 1855.

VICTORIA K. KAAHUMANU.

KAMEHAMEHA.

AN ACT

TO INSTITUTE HOSPITALS FOR THE SICK POOR.

WHEREAS, past experience and daily repeated observation show the necessity and duty of the public to provide Hospitals for their relief, where they may receive kind nursing and skillful attendance; and that the said Hospitals may become schools where a certain number of intelligent Hawaiians selected for that object, may be instructed in medical science and the cure of the numerous diseases now prevalent and that are constantly on the increase: Therefore, BE IT ENACTED, by the King, the Nobles and Representatives of the Hawaiian Islands, in Legislative Council assembled:

SECTION 1. The Minister of the Interior is hereby authorized to establish two Hospitals for the sick poor, being natives of this kingdom, one at Honolulu, Island of Oahu, and one at Lahaina, Island of Maui, which Hospitals shall be under the immediate supervision of the Board of Health, in conjunction with the Governors of the Islands on which said Hospitals are established.

SECTION 2. That the Minister of the Interior, at his discretion, can cause a Hospital to be established on Hawaii, and also one on Kauai, under the same regulations that may govern those established on Oahu and Maui.

SECTION 3. It shall be the duty of said Board to make rules and regulations for the government of said Hospitals, which shall be submitted to the King in Privy Council for approval, and which shall be published for general information.

SECTION 4. This Act shall take effect from and after the day of its passage.

Approved this 25th day of May, A. D. 1855.

VICTORIA K. KAAHUMANU.

KAMEHAMEHA.

1855.

PERIOD OF LEGAL AGE.

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AN ACT

DECLARING THE PERIOD AT WHICH ALL SUBJECTS OF THE KING CEASE TO BE MINORS AND BECOME OF LEGAL AGE.

BE IT ENACTED, by the King, the Nobles and Representatives of the Hawaiian Islands, in Legislative Council assembled:

SECTION 1. All male persons residing in this kingdom who shall have attained the age of twenty years, and all females who shall have attained the age of eighteen years, shall be regarded as of legal age and their period of minority to have ceased.

SECTION 2. This Act shall take effect and become a law on the day of its approval by the King.

Approved this 1st day of June, 1855.

VICTORIA K. KAAHUMANU.

KAMEHAMEHA.

AN ACT

TO REGULATE THE PAY OF TAX COLLECTORS AND TO PROVIDE FOR AN ENUMERATOR OF ALL PERSONS AND ANIMALS LIABLE

TO TAXATION.

BE IT ENACTED, by the King, the Nobles and Representatives of the Hawaiian Islands in Legislative Council assembled:

SECTION 1. His Majesty the King is hereby authorized to appoint annually, on or before the first day of July, an Enumerator for each Taxation District of this kingdom, whose duty it shall be, under the direction of the Minister of Finance, to make, on or before the first day of September, a faithful enumeration of all persons and animals in his district liable to be taxed, and to make a tax list of the same, classified according to a blank form to be furnished by said Minister.

SECTION 2. Each Enumerator on his appointment shall take and subscribe before a Police or District Justice the following oath, a certified copy of which shall be immediately forwarded by the magistrate before whom it was taken to the Minister of Finance:

"I, -, being appointed to make an enumeration of all persons and animals liable to taxation in the District of Island of, do solemnly swear that I will faithfully discharge the duties of said office. So help me God."

SECTION 3. It shall be the duty of each Enumerator to call once at the usual place of business or residence of every tax payer for the purpose of ascertaining accurately the amount of taxes such person is liable to pay; and if any person when called upon by the Enumerator shall decline or refuse to give a list of persons residing with him, and animals in his possession, liable to be taxed, or shall refuse to make oath to the accuracy of said list when given, then it shall be competent for said Enumerator to make a list of said persons and animals liable to taxation, according to the best of his knowledge, and include the same in his enumeration, which shall be binding upon the person so declining or refusing as aforesaid.

1355.

23

RELATING TO TAX COLLECTORS AND ENUMERATORS. SECTION 4. The Enumerator is authorized at his discretion to administer the following oath to any person who shall give him a list of persons and animals liable to taxation, viz:- You solemnly swear that the list of all persons residing with you and of auimals in your possession liable to taxation, which you have given me, is true. So help you God." Any person refusing to take the oath aforesaid, shall be fined a sum not exceeding fifty dollars, or be imprisoned at hard labor for a period not exceeding thirty days, on being convicted of the offense before any District Justice.

SECTION 5. Whenever the Enumerator calls for a list as aforesaid, and no person shall be found to furnish said list, the said Enumerator shall leave a notice at the house or place of business of the person so called upon, requiring said person to furnish him a list of all persons residing with, and all animals in his possession liable to taxation, within twenty days, and in case said list is not furnished within twenty days as aforesaid, then it shall be competent for the Enumerator to make out such list according to the best of his knowledge, which shall be binding upon the party so failing to furnish a list as aforesaid.

SECTION 6. It shall be the duty of each Enumerator on or before the first day of September in each year, to complete and deliver to the Governor of the Island in which his district is located, two certified copies of the Tax List made out by him, as above prescribed, one of which copies shall be immediately forwarded by the Governor to the Minister of Finance.

SECTION 7. Each Enumerator, who shall have faithfully discharged the duties of his office according to law, on presenting his Tax List completed to the Governor of the Island in which his district is located, shall be paid by the said Governor's draft on the Hawaiian Treasury, a compensation for his services equal to five per centum of the amount of taxes for his district as shown by the Tax List so made out and delivered as aforesaid.

SECTION 8. Each Tax Collector, before entering upon the duties of his office, shall annually file with the Governor of the Island in which his District is located a bond to the Minister of Finance, conditioned for the faithful discharge of his duties according to law, with two sureties to be approved by the Governor of the Island in a penal sum