Of The $206,000 Raised By Internal Taxes During The Last Biennial Period, The Horses Paid $50,000, The Mules $6,000, And The Dogs $19,000!

The indirect taxation in the shape of customs' duties amounted to $350,000 in the same period.

The poor Hawaiian does not know the blessing of a "Free Breakfast Table."

The islands are large importers. The value of imported goods paying duties was $1,437,000 in 1873, on which the Hawaiian Treasury received $198,000 as customs' duties. Twenty-five thousand dollars' worth of ale, porter, and light wines, and thirty thousand dollars' worth of spirits, show that the foreign population of 6,000 is more than sufficiently bibulous. The Chinamen, about 2,000 in number, are, or ought to be, responsible for $13,000 worth of opium; and the $34,000 worth of tobacco and cigars is doubtless distributed pretty equally over all the nationalities. Twenty-one thousand gallons of spirits were imported in 1873. The licences to sell spirits brought $18,000 dollars into the treasury in the last biennial period, but those for the sale of awa and opium brought in $55,000 during the same time. These licences are confined to Honolulu.

There are two interesting items of customs receipts, a sum of $924, the proceeds of a per capita tax of two dollars levied on passengers landing on the islands, for the support of the Queen's Hospital, and a sum of $1,477, the proceeds of a tax levied on seamen for the support of the Marine Hospital. There is a sum of $700 for passports, as no Hawaiian or stranger can leave the kingdom without an official permit.

There are 58 vessels registered under the Hawaiian flag, of which 40 are coasters, and 18 engaged in foreign freighting and whaling.

The value of domestic exports in 1873 was $1,725,507. Among these are bananas, pineapples, pulu, cocoanuts, oranges, limes, sandal- wood, tamarinds, betel leaves, shark's fins, paiai, whale oil, sperm oil, cocoanut oil, and whalebone. Among other commodities there was exported, of coffee 262,000 lbs., of fungus 57,000lbs., of pea nuts 58,000 lbs., of cotton 8,000 lb., of rice 941,000 lbs., of paddy 507,000 lbs., of hides 20,000 packages, of goat skins 66,000, of horns 13,000, and of tallow 609,000 lbs.

The expense of "keeping things going" on the islands for the two years ending March 1st, 1874, amounted to $1,193,276, but this included the funeral expenses of two kings, as well as of two extra sessions of the Legislature, which amounted to $42,000. The decrease in the revenue for the same period amounted to $45,000. The items of Hawaiian expenditure were as follows: -

For Civil List. $47,689.73 " Permanent Settlements, Queen Emma. 12,000.00 " Legislature and Privy Council. 15,288.50 " Extra Legislative Expenses. 19,011.87 " Department of the Judiciary. 72,245.64 " " of Foreign Affairs and War. 78,145.85 " " of the Interior. 389,009.08 " " of Finance. 202,117.05 " " of the Attorney-General 97,097.00 " Bureau of Public Instruction. 89,432.40 " Miscellaneous Expenditures. 170,474.67

The balance on hand in the Treasury, March 31st, 1874. 764.57

- - - - - - -

$1,193,276.36

That, under the head Finance, includes the interest on borrowed money. The funded national debt is $340,000. Of this sum a portion bears no stated interest, only such as may arise from the very dubious profits of the Hawaiian hotel. The interest charges are 12 per cent. on $25,000, and 9 per cent. on $272,000. The estimates for the present biennial period involve a large increase of debt. The present financial position of the kingdom is, an increasing expenditure and a decreasing revenue.

The statistics of the Judiciary Department for the last two years present a few features of interest. There were 4,000 convictions out of 5,764 cases brought before the courts, equal to a fourteenth part of the population. The total number of offences in the category is 125. Of these some are decidedly local. Thus, for "furnishing intoxicating liquors to Hawaiians" 92 persons were punished; for "exhibition of Hula," 10; for "selling awa without licence," 12; for "selling opium without licence," 24. It is not surprising to those who know the habits of the people, that the convictions for violations of the marriage tie, though greatly diminished, should reach the number of 384, while under the head "Deserting Husbands and Wives," 67 convictions are recorded. For "practising medicine without a licence," 56 persons were punished; for "furious riding," 197; for "cruelty to animals," 37; for "gaming," 121; for "gross cheating," 32; for "violating the Sabbath," 61. We must remember that the returns include foreigners and Chinamen, or else the reputation for "harmlessness" which Hawaiians possess would suffer seriously when we read that within the last two years there were 178 convictions for "assault," 248 for "assault and battery," 12 for "assaults with dangerous weapons," 49 for "affray," 674 for "drunkenness," 87 for "disturbing quiet of the night," and 13 for "murder." Yet the number of criminal cases has largely diminished, and taking civil and criminal together, there has been a decrease of 656 for the last biennial period, as compared with that immediately preceding it.

The administration of justice is confessedly one of the most efficient departments of Hawaiian affairs. Chief Justice Allen, both as a lawyer and a gentleman, is worthy to fill the highest position in his native country (America), and the Associate Justices, as well as the native and foreign judges throughout the islands, are highly esteemed for honour and uprightness. I never heard an uttered suspicion of venality or unfairness against anyone of them, and apparently the Judiciary Department of Hawaii deserves the same confidence which we repose in our own.

The Educational System has been carefully modelled, and is carried out with tolerable efficiency. Eighty-seven per cent.

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