28 HAWAIIAN GROUP. 



RESPECTING THE TAX OFFICERS. 



The king and premier shall appoint tax officers, and give them 

 their certificates of office. There shall be district tax officers for 

 each of the islands, at the discretion of the king and premier. 



When a tax officer has received his certificate of appointment, he 

 shall not be dismissed from office without first having a formal trial, 

 and having been convicted of fault, at which time he shall be dis- 

 missed. Though if the law should prescribe a given number of 

 years as the term of office, it may be done. 



The following are the established duties of the tax officers. They 

 shall assess the taxes, and give notice of the amount to all the people, 

 that they may understand in suitable time. The tax officers shall 

 make the assessments in subserviency to the orders of the governors, 

 and in accordance with the requirements of the law. And when the 

 taxes are to be gathered, they shall gather them, and deliver the 

 property to the governor, and the governor shall pay it over to the 

 premier, and the premier shall deliver it to the king. 



The tax officers shall also have charge of the public labour done 

 for the king, though if they see proper to commit it to the land 

 agents, it is well ; but the tax officers being above the land agents, 

 shall be accountable for the work. They shall also have charge of 

 all new business which the king shall wish to extend through the 

 kingdom. In all business, however, they shall be subject to the 



governor. 



The tax officers shall be the judges in all cases arising under the 

 tax law. In all cases where land ao^ents or landlords are chargfed 

 with oppressing the lower classes, and also in all cases of difficulty 

 between land agents and tenants, the tax officers shall be the judges, 

 and also all cases arising under the tax law enacted on the 7th of 

 June, 1839. 



They shall, moreover, perform their duties in the following 

 manner. Each tax officer shall be confined in his authority to his 

 own appropriate district. If a difficulty arises between a land agent 

 and his tenant, the tax officer shall try the case, and if the tenant be 

 found guilty, then the tax officer, in connexion with the land agent, 

 shall execute the law upon him. But if the tax officer judge the 

 land agent to be in fault, then he shall notify all the tax officers of his 

 particular island, and if they are agreed, they shall pass sentence on 

 him, and the governor shall execute it. But in all trials, if any 



