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Act 154. Transferring Water License Moneys to General Funds. Act 155. Delinquent Income Tax.

ACT 154

AN ACT

THE

To TRANSFER TO GENERAL FUNDS THE BALANCES IN

TREASURY UNEXPENDED AND UNCONTRACTED FOR ON
JUNE 30, 1915, IN THE SPECIAL FUND CREATED BY SEC-
TION 484 OF THE REVISED LAWS OF HAWAII, 1915.

Be it Enacted by the Legislature of the Territory of Hawaii:

SECTION 1. All funds in the treasury unexpended and uncontracted for, in the special fund created by Section 484 of the Revised Laws of Hawaii, 1915, are hereby transferred to, and shall constitute a part of, the general funds of the Territory.

SECTION 2. This Act shall take effect on June 30, 1915. Approved this 23rd day of April, A. D. 1915.

LUCIUS E. PINKHAM, Governor of the Territory of Hawaii.

ACT 155

AN ACT

To AMEND SECTION 1315 OF THE REVISED LAWS OF HAWAII,

1915, RELATING TO INCOME TAX.

Be it Enacted by the Legislature of the Territory of Hawaii:

SECTION 1. Section 1315 of the Revised Laws of Hawaii, 1915, is hereby amended to read as follows:

“Section 1315. When tax payable; delinquency. The taxes on income imposed by this chapter shall be due and pay

Act 155. Delinquent Income Tax.

able on the first day of January of each year; and all such taxes remaining unpaid on the 15th day of May shall thereby and thereupon become delinquent as to one-half of the amount due, and the balance of the taxes remaining unpaid on the 15th day of November shall thereby and thereupon become delinquent. A penalty of ten per cent. shall be added by the assessor to the amount of all delinquent taxes, which penalty shall be and become a part of such tax and shall be collected as part of such tax. Any delinquent tax and penalty remaining unpaid fifteen days after the date of delinquency shall bear interest from the date of the expiration of said fifteen days at the rate of one per cent. for each month or fraction of a month until paid, which interest shall be and become a part of such tax and shall be collected as part of such tax.

In case any person or corporation having a taxable income shall fail to render any return or list as required by law, or shall render a false or fraudulent return or valuation, and the assessor shall fail to levy any tax or a sufficient tax upon the income of such person or corporation prior to May 15, such tax shall be considered delinquent as to the halves thereof unpaid on May 15th and November 15th, respectively.”

SECTION 2. This Act shall take effect upon its approval. Approved this 24th day of April, A. D. 1915.

LUCIUS E. PINKHAM, Governor of the Territory of Hawaii.

Act 156. Fishing Boats.
Act 157. Election Proclamations.

ACT 156

AN AOT

To AMEND SECTION 2031 OF THE REVISED LAWS OF HAWAII,

1915, RELATING TO FISHING BOATS. Be it Enacted by the Legislature of the Territory of Hawaii:

SECTION 1. Section 2031 of the Revised Laws of Hawaii, 1915, is hereby amended to read as follows:

“Section 2031. Fee. The annual fee for a license for a fishing boat shall be five dollars ($5.00). Any boat used for the purpose of fishing for profit that has a beam of thirty inches or more shall be deemed a fishing boat for the purpose of this section.

The owner of every licensed boat shall have and keep the number of the license painted conspicuously on both sides of the bow of such boat."

SECTION 2. This Act shall take effect from and after the date of its approval.

Approved this 24th day of April, A. D. 1915.

LUCIUS E. PINKHAM, Governor of the Territory of Hawaii.

ACT 157

AN ACT

To AMEND SECTIONS 1537 AND 1683 OF THE REVISED LAWS

OF HAWAII, 1915, RELATING TO ELECTION PROCLAMA

TIONS FOR COUNTY AND CITY AND COUNTY ELECTIONS. Be it Enacted by the Legislature of the Territory of Hawaii:

SECTION 1. Section 1537 of the Revised Laws of Hawaii, 1915, is hereby amended to read as follows:

Act 157. Election Proclamations.
Act 158. Homestead Road, Kaimu, Puna.

“Section 1537. Proclamation. At least thirty days before a general or special election of the county officers of the counties of Hawaii, Maui and Kauai, the board of supervisors of each of said counties shall issue a proclamation concerning such election and transmit copies of the same to the several boards of inspectors of election throughout such county, and such proclamation shall be posted in the manner required by law.”

SECTION 2. Section 1683 of the Revised Laws of Hawaii, 1915, is hereby amended to read as follows:

“Section 1683. Proclamation. At least thirty days before a general or special election, the mayor shall issue a proclamation concerning city and county elections and transmit copies of the same to the several boards of inspectors of election throughout the city and county, and such proclamation shall be posted in the manner required by law.”

SECTION 3. This Act shall take effect from and after the date of its approval.

Approved this 24th day of April, A. D. 1915.

LUCIUS E. PINKHAM, Governor of the Territory of Hawaii.

ACT 158

AN ACT

To CONSTRUCT A HOMESTEAD ROAD THROUGH THE UPPER

KAIMU HOMESTEAD LOTS, DISTRICT OF PUNA, COUNTY OF
HAWAII, BY MAKING AN APPROPRIATION OUT OF THE BAL-

Act 158. Homestead Road, Kaimu, Puna.
Act 159. Homestead Road, Waianae.

ANCE OF THE FUND AVAILABLE FOR HOMESTEAD ROADS,
HAWAII.

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Be it Enacted by the Legislature of the Territory of Hawaii:

SECTION 1. The sum of two thousand dollars ($2,000.00), or as much thereof as may be necessary, is hereby appropriated out of the balance of the fund available for homestead roads, Hawaii, for the construction of a road through the upper Kaimu Homestead Lots, District of Puna, County of Hawaii.

SECTION 2. The said sum of two thousand dollars ($2,000.00) hereby appropriated shall be disbursed on warrants drawn by the auditor, based upon vouchers approved by the superintendent of public works, who shall have charge of the construction of said road.

SECTION 3. This Act shall take effect upon its approval. . Approved this 24th day of April, A. D. 1915.

LUCIUS E. PINKHAM, Governor of the Territory of Hawaii.

ACT 159

AN ACT

APPROPRIATING Two THOUSAND DOLLARS ($2,000.00) FOR

THE CONSTRUCTION OF A HOMESTEAD ROAD THROUGH THE
LUALUALEI HOMESTEADS, DISTRICT OF WAIANAE, ISLAND
OF Oahu.

Be it Enacted by the Legislature of the Territory of Hawaii:

SECTION 1. The sum of two thousand dollars ($2,000.00) is hereby appropriated out of the balance of the fund available

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