Ka Nupepa Elele, Volume XII, Number 11, 25 October 1890 — REPORT OF THE FINANCE COMMITTEE. [ARTICLE]

REPORT OF THE FINANCE COMMITTEE.

Tn i'Anni']l vitli -AV6-- nlwoiijid r,li:it wlieii 'Mi'. Brov.-ri iuterv>ew-. ed the Auditor General in % g ,rd to this matter, tliat tlie latter ieial informed Mr. Brown that voucheiv. agii;nst the Deputy'K . commission* notapproved withoutthe a'oove quoted eonsent of the Miuister of Finance, and that Mr. T>ro,vn statc<l to tlie Au'ditor G-eiieral at this interview that as there were no funds to pay clerk hire, he (Mr. BroMii) '"did not propose to ael as ban];er for lii; Deputy-, unless lie yvas well paid ' for it." ° 5. In the afternoon Mv. BrowS>. made the fol!owing state:neht of " veceipts for aud the expenses of his oflice paid oui of same. : "Honolulu, June 20,1890. "CHA.IRMAN FĪNANCE COMMITTEK OF Hawaīian Legislatuke, 1890: '' Dear $ir: As per your request of evendate, I enc!ose bel:w a detailed statement of the disp \sition cf the commissions reeeived by my Deputy. T. A. Xdoyd, Esq., ior Taxes ot 1889, deposited witlt tlic Board of ĒduGatiou atidilie H&sv&\ia,i\Tyeas\n*v.

"I *>eg fir»t to iuake Ihe ioIIo win£ explanation o! my posifciozi in tli< niattor. Upon reeeivi«g> tlie ap pointment of Assessor and Collecto. of Taxes iu Apiil, 1889/1 c.iilled tliattention of His Exeell< ;icy tliv Minister of Finance to tlu: fact ihai th«e was no uppropriatioii ior eleili hire in our department, and that J had secured, the services o£ T. A. Llo}*d, Esq., as my Deputy, with tho understanding that I guar£iitee him $150 a month, and that if (here wa:any halanee left at the end of tho year, say June*3o, 1890, afier paying elerk hire, extra hely and ey>en§teso! *the office, that said halanee was to b-. paid to him. x "I would also state liero that the ahove matter was" also oxplained tc the Auditor General, anel the lus>i named would only *ap|;irave of m\ vouchers upon authorization of tht Minister of Pinanee whieh was obtained and seemed to be the only way out of the difficsilty, as the oflice eould not be rnn without clerks. "I would also say that in forniei ye»rs the Assdssoi-an<l asso the Cdliector had received a eomrnssion of " lour per cfent. eaeh , aud t'iat out o! this they had to pay all expensen such as eleik hire, et<\ <v My oeeupaiion of the ofllee Asse;;sor and Collector of Taxes foi the lsland of Oahu, was ander iht new law and at a stated salary, iino it could not have been of theLegislaturethat 1 wunto reeeivt only $3,500 a year and p?.y the e;.; penr»es and clerks hire out of sanio so after talking with the gēntlemt i above named via.: His Exei Ueney ihi Ministor of Finanee, the h. .nl of thi,Bure«u. and the, Audītor Goneral who examinedall the vouv!,(us of thi? Bureau, the eouvse übove i-;uued wa? taken and has been ean ieu out up lt this date.

DETAILED STATEM E> X. Aruouht receivc-d from J3oard of Eeluoaiion, '2 }u»r oent. on $5,110 mul '2 ■ per ce»t 0n,57.697.80. s 291 t>o Aunuu.t i\hv'Īmh\ . uiv l roa*un , 2 i . mi <m; s~,l>ō2.iK»and 2| |.)evoon(. on «138,602.26*...'.. !. ;i,625 91 $ 3 ,920 m

Amou.u': dne froni Treasnvv anel Board of Edueation, ' 24 porcent. on ?4,844.97, oolieotlon.s fov Fel)iuai'y anel M;trch 121 10 Totul ainount of commissions for 1889.. . .. .8 4,041 66 KXrE.\I>ITURi™. 1889. v Api'il 30. Salavy Shvīi TT;inaia ' 10 00 M;iy 31, S;:ilary Sani Hanaia HO, D. Kttlawiria ; $16.. \ 56 00 'iupe 30, Halarv »Sain Hauaia, $40. Kalawaia, S4O, Lloyd, Sl5O 230 00 J»ly 31, Balury- >Sam Ha- • naia,s4o, Kaīawaia, i?4O, Lloyd, $150 . .. 230 00

$ sf>6 00 Freight on liook», 81-50, 1889. Posfage Stnmp.s, ~ »1.60....... 3 00 Aug. 31, Salarv Hanaia, ! !?lG,LunPau,ll2,Lloyd | ¥150, Kalawaia, $40.'.'. 298 001 Sundries, $2,....... . .... 2 00 Bept. 30, Salary Hanaia, $40, Kalawaia, §40, Lun Pau, $16, Dauiel, $16, Portnguese Tutyi , pieter, $15, P>. W. Laiue, §50, C. White, loo.Maikai, $30, Lloyd. §150 .. . ..... .. 412 00 Oct 31, Salary Hanaia ?40, Kalawaia, $40, H. W. Lai ue, $100, Lloy d, Sl5O, Suudries, *?1.85, Si..amps, " $1.50 333 35 Nov. 30, Salar}' Hanaia $50, Kalawaia, $50, Laiue $12.50, Lloyd, »$l5O, Cosfcs Wash HouseSuits, §7.85 ... .... . . 270 35 Dec. 31, Salary Hauaias4o. Kalawt'.ia, ?40, Maikai, $15, Lloyd, Sl5O. Stamps $2.50, Ēxpvess hire, .25 247 75 1890. Jp.xi. 31, Salary Hanaia, $40, Kalawaia, 40, Maikai, $40. Lloyd, $150, Steals. $7.50,1ndex, .75, Sundries,fl6.9o, Stamps iM..,,...... „• mm

Feb. '2S, Salary Hanaia, f4O, Kalawaia. $40, Maikai, $20, Lloyd, 1150... * 250 00 Mar. 31, Salaiy Hauaia, $50, Ilulawiui, $50, Lloyd, §150............ 250 00 April 30, Salary Hauaia, 540, Kalawaia, S3O, Llord, ?150 220 00 May 31, S;i!ary Hāiuiia, -?40 . " Kalawaia,- .540, Lloyd, . ?i5O 230 00 June 26, Sala£y Hauaia, $40, Daniel, $o, Kalawaia, §35, Maikai, ?5, Reist, $172.50 257 50 Total amount disbursements to date... 3,626 60 Juae 30. Salarv Hanaia, 110, Kalawaia, $10, Lloyd, §150 170 00 Daniel S7, Maikai, $7.. 14 00 Grand total $3,810 60 REO.VPITL*LATIOX. Amouut received $ 4,041 66 Amountpayiueutaasabove.s 3.810 60

1 Amouni due T. A. Lloyd 011 j J uno 30, 1890 § 231 00 "I beg to oall tlve »ttention of tKo Committeo to the fact, that inA«gast of lust yt v ar,. I eailcd the attsntiou of the Mi»ister of Finance to tho siv.ill conimission pai<l mv Dci>uty for Uis servlce.--., \iz.: 2 pei* eont., an<l at tkat tīme pvesented to liim figures showing that -hwJoss' tho connnissiW'imt<» w as raisecl to 2J per eent. that I woald not be ahle to eontmne to pay the expon.<e of the offiee. going over the figares earefallv ? he saw that I was righi, aml eomnieneing wiih August up to tune the e<nnmiHt>ions has been per eent,. ai\d tha{ it has onh eovered tue expeuses bv $231.0t». •'I wonhl also eall the attention of the Coimnittee fo the faet s that during the fir*t seven mouths, I paid out of my own fumls the sum ->f $1 .(500, without or I>eforo recei\ mueh money as <'onunissīou froin tl (»ov-:?ru;ner.t 'i'3vas\4i*\- owiug fo faet Uiai !\io taxes on Heai Es!-\t ete, WAS noi duo aml payabie uutii Nov?»mber lst. j " ' rem:\in Joa-- sir your obedieut! servant. j "C. A. lii;ow.\. j "Assessor First l)tv l!t km. lslauvi of Oaliu.' !

lii tlu- tii >\e<u statements yonr Committee iir,d the followiug. faets:~ 1. That the Deputy's salary is; provuleH fov by law aud is t.o consist of "sueh percenhjge of the taxes eolleeted by him, not to exceed tive i>er cent., as full compensation for aissessing and collecting, and ail \vork doue in connection therewith, as -the Assessor with tJie approvai of the Minister of Fiuance, may deeide," that in this case said Deputy's salary has be,-r» limited by special eontraot tn ■ Sl5O pev month iustead of allowing him a perf.entage, as provided by the law above q-ioted. 2. We find t.hat the followinjj amounfcis charg«d in the "detailed statei»'eQt' : against the commissions of tbe Deputv, Mr. Lioyd, v,-evo objected to bv hiua as not belonging to the legitimate expenses of the DejxuiiEl« ofliee thorc(ove he elaima should not be .ailoweel? — : 1889. Sop{. 30. R. WrL":iilī£7777T.~T> — 50 00 " " C.'m. Whire,... . 55 00 lNov. 30, U W. Lūne 12 60 " " Oosts Wash-houso

suits, 7 85 Dee. 31, Express hire. 25 1890. Jan. 31, Suudries . . . . 16 90 , " :" Mea15........... 7 50 June*26, J. H. īieist....... 172 50 Toīai . ... .-5 322 50 3. We fiud further that the Asaessor and Tax Gollcetor has eiiargo in the above "detailed statement" the olliee oxpenses, etc., for the period of fifteen months against the commissions of the Deputy, Mr. Lloyd, accruing durihg- the same period of time but for twelve mouths only, viz:*— , April-j 1890 .. ...... . . ... $ 220 00 May, " .......... 230 00 June,, " .: . 269 00 Total ............ 719 00 According to the above stateiiient;: Iwe find thore. is due Mr. Lloyd the followiug amount, viz:—-

I)nproj>er oha,Tgen nn per above fitatejnent 322 50 Ēxpe2i.ses 'tor 3 months, Api-il, May azidJune, 1890... 719 00 Amount due Mr. L!oyd~!"as per Assessor's. "detail statement" .... 231 06 T0ta1.... : 1,272 56