HAWAIIAN GROUP. 39 



turned to very little advantage, as there is not much demand for them. 

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

 law, is — 



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



Women, ...... 37 " 



Boys, 18 " 



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, accord- 

 ing 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 owing 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 dol- 

 lars goes to the petty chiefs and to the payment of rents, &c, leaving 

 only about fourteen thousand dollars as the actual income of His Ma- 

 jesty 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. 



If a man has four children, he is then freed from labour-taxes both to 

 the king and his landlord. 



If he has five, he is freed from the poll-tax. 



If six, he is freed from all taxation whatever. 



All old persons, and all who are sickly and feeble, all teachers of 

 schools and pupils in schools where the higher branches are taught, are 

 exempt from taxation, unless the pupils are landholders, when they pay 

 the land-tax. 



The statistics of crime which they have are of no value, for they 

 have kept no regular record. I understood that, some of the chiefs 

 had kept records of the sentences that had been passed ; but they 

 were so vague, so isolated, and so defective, as to be unworthy of 

 confidence. 



