HAWAIIAN GROUP. ^j 



them all estimated in money, although they are paid in a variety of 

 ways. They are assessed on the polls and on lands. The manner of 

 the assessment varies. In the first year it was made heavier on the 

 polls than on the lands. The poll-tax must be paid in money ; and 

 if not paid at the time, it must be paid in double the amount of 

 produce. This will show the dependence they place on the facility 

 of gaining returns. The land-tax may be paid in produce at market 

 prices. 



Most of the land-tax is now paid in hogs, which it is found can be 

 turned to very Uttle advantage, as there is not much demand for 

 them. The rate of the poll-tax, from year to year, according to their 

 present laws, is — 



For able-bodied Men, .... 75 cents. 



Women, ...... 37 " 



Boys, le II 



Girls, ...... 9 " 



The land-tax is assessed, as formerly, on each ili. The amount 

 varies from two and a half to ten dollars. The size of an ili may be 

 understood by its being capable of supporting about thirty people. 



The present rate of taxation of every kind is believed to amount, 

 on a fair estimate, according to the government, to about eleven 

 dollars and fifty cents on a family, consisting of two adults and two 

 children; of this amount it is supposed that nine dollars is paid in 

 labour, one in produce, and one dollar and fifty cents in money. 



The real revenue of the government falls far short of this, not 

 amounting to more than fifty thousand dollars annually, when, 

 according to the above data, it ought to be more than three hundred 

 thousand dollars. 



Thus there appears to be a defect in the system, which is well 

 known to the king and chiefs. Mr. Richards believes that it is 

 owmg to the want of a circulating medium, and the receiving those 

 kinds of articles that are not available in the market for cash. The 

 fifty thousand dollars goes to the petty chiefs and to the payment of 

 rents, &c., leaving only about fourteen thousand dollars as the actual 

 income of His Majesty Kamehameha III. 



There are many persons who are excused from paying taxes. 

 Thus, all fathers who have three children whom they support, are 

 freed from the labour-tax. 



VOL. IV. 1 1 



