There is a Supreme Court with a Chief Justice and two
associate justices, and there are circuit and district judges on all
the larger islands, as well as sheriffs, prisons, and police. There
is a standing army of sixty men, mainly for the purposes of guard
duty, and rendering assistance to the police.
The question of "how to make ends meet" sorely exercises the little
kingdom. All sorts of improvements involving a largely increased
outlay are continually urged, while at the same time the burden of
taxation presses increasingly heavily, and there is a constant
clamour for the removal of some of the most lucrative imposts.
Indeed, the Hawaiian dog, with his tax and his "tag," is seldom out
of the Legislative Assembly.
What may be termed the per capita taxes are, an annual poll tax of
one dollar levied on each male inhabitant between the ages of
seventeen and sixty, an annual road tax of two dollars upon all
persons between seventeen and fifty, and an annual school tax of two
dollars upon all persons between twenty-one and sixty. There is a
direct tax upon property of .5 per cent. upon its valuation, and
specific taxes of a dollar on every horse above two years old, and a
dollar and a half on each dog.
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