Chapter 29, Section 844, Civil Laws of the Hawaiian Islands, 1897, made each tax assessor responsible for the acts of his deputies; for the correct and full assessment of the taxes within his division; for the collecting and accounting for the same; and the payment thereof into the Treasury.
Tax Bureau, Treasury Department of the Territory of Hawai‘i
The successor to the Department of Finance of Hawaii, 1893-1900.
On March 27, 1907, Governor G. R. Carter signed Joint Resolution No. 1 creating a Commission of three persons to study the tax structure of the Territory and make recommendations for the revision and improvement of existing laws. Members appointed were: Chief Justice Frear, Justice Wilder, and A. F. Judd as Secretary. Business and agricultural interests both in Hawaii and on the mainland were circularized for opinions and suggestions. On April 9, 1908 the Commission held a public meeting to further extend its contacts. The final report was made to the Governor on June 30, 1908.
Successor to the Tax Bureau, Treasury Department of the Territory of Hawai‘i.
Tax Maps Branch, Property Assessment Division, Department of Taxation
The Tax Maps Branch was the predecessor of the Property Technical Office and the successor of the Real Property Tax Office.
In 1840, the tax officers were directed to conduct population counts as part of their regular duties. Originally appointed by the King or Premier, later by the Island Governors, and under the general supervision of the Governors, the tax officers were to:
...enumerate the people, male and female, together with the children who pay the yearly tax; and make a separate enumeration of the old men and women and those children who do not pay taxes--let them take a yearly account of the deaths and births, by which it may be ascertained whether the people of the kingdom are really diminishing in numbers or not, and by that means the amount of taxes can be known. An Act to Regulate the Taxes, enacted June 6, 1839, signed by Kamehameha III November 9, 1840.
The Tax Review Commission was established by a 1978 amendment to the Hawaii State Constitution (Article VII, Section 3). The Committee on Taxation and Finance of the 1978 Constitutional Convention found that neither the Executive Branch nor the Legislature had reviewed the overall tax system for more than 20 years. Therefore a commission was created to review Hawaii’s tax system beginning in 1980, and every 5 years thereafter.
The Teachers' Retirement Fund was established in 1915 (Act 114, SLH) for teachers of the public schools of the Territory of Hawaii, and to regulate the collection, management and disbursement of the fund.
In 1925, when the Employees' Retirement System was established (Act 55, SLH), the Teachers' Retirement Fund was incorporated into the system.
Temporary Commission on Population Stabilization