40 H A W A I I A N GROUP. 



become exhausted, as the collection of this wood was the most onerous 

 of all the ways in which the chiefs exacted taxes from the people. 

 The trade in sandalwood was likewise carried on in shares, and there- 

 fore that gathered by taxation was but a moiety of that which has 

 been derived from these islands. 



There was yet another mode of taxation practised until a year or 

 two before our visit. This was by a duty on so much of the produce 

 of the islands as was carried to market. At Honolulu this amounted 

 to one-half, but at other places less frequented it was not as heavy. 

 Besides this, a tax was levied on trades, such as the house-builders, 

 &c., and even on those who washed clothes. 



The tax on land was sometimes collected in money, the poll-tax 

 always. One year the government received twenty-five thousand 

 dollars; but I understood that usually it was about half that sum. 

 These were government taxes ; but the chiefs regulated their posses- 

 sions in the same manner, and so it continued throughout down to 

 the petty chiefs. It is not probable that any one could evade the host 

 of tax-gatherers; indeed, no valuable article could be held by the 

 lower classes ; for if not directly falling under some of the heads of 

 taxation, a mode would be devised by some one of their superiors to 

 enable him to take it, or persuasion was resorted to, until it was given 

 up to satisfy the demands. 



From this, it naturally resulted, that none of the lower orders, even 

 if they were able, would live in a large house, cook a large hog, fish 

 with a large net, or wear a dress of good cloth. 



The lower order of chiefs, not unfrequently, made use of the king's 

 name to obtain the articles they wanted. This was done by spread- 

 ing a report that the king was about to visit a place, which at once 

 put the whole community in a stir to build houses for him ; hogs and 

 all articles necessary for his entertainment would be collected, and 

 they even went so far at times as to cook some of the provisions. 

 The king not arriving, the head men, of course, appropriated the 

 houses, provisions, &c., enjoying themselves quite in royal style. 



Thanks to the enligrhtening influence of the missionaries, this 

 whole system of taxation has gone into disuse, and the right to tax 

 the people is confined to the government, in which the people them- 

 selves have a voice. The only tax that is left to chiefs and landlords 

 is one of labour ; this is now limited to three days in a month, and 

 the tenants may commute it for four dollars and a half a year. 



In the laying of the taxes, it has been thought advisable to have 



