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between the ages of 20 and 60 pay a personal tax of $5, viz: Poll tax, $1; road tax, $2; school tax, $2. Land pays a tax of one per cent. on the cash value, and personal property a similar rate. Carts pay $2, brakes $3, carriages $5, dogs $1, female dogs $3. From the above it will be seen that the taxes are not heavy as compared with other countries; moreover, there are no local taxes of any kind. METHOD OF ACQUIRING LAND. Land can be obtained from the Government by two methods, viz.; The cash freehold system, and the right of purchase leases. Under the first system the land is sold at auction. The purchaser pays one-quarter in cash and the rest in equal installments of one, two and three years, interest being charged at the rate of six per cent. upon the unpaid balance. Under this system the purchaser is bound to maintain a home on the land from the commencement of the second year to the end of the third. The right of purchase leases are drawn for twenty-one years at a rental of eight per cent. on the appraised value of the land. The lessee has the privilege of purchasing the land, after the third year, _at the original appraised value_, provided 25 per cent. of the land is reduced to cultivation, and other conditions of the lease filled. In this case a home must be maintained from the end of the first year to the end of the fifth year. The limit of first-class agricultural land obtainable is 100 acres. This amount is increased on lands of inferior quality. Under the above conditions the applicant must be 18 years of age and obtain special letters of denization. Land can also be obtained from the various land and investment companies, and from private parties. The full land law will be treated of in Chapter VI. of this pamphlet. [Illustration: EXECUTIVE BUILDING.] [Illustration: JUDICIARY BUILDING.] JUDICIARY, POLICE, ETC. There is a thoroughly efficient judiciary consisting of a Supreme Court, five Circuit Courts in which trials by jury are conducted, and District Courts in every district. The higher courts are presided over by well trained, educated men. There is an efficient police force in every part of the group. The inhabitants are law-abiding and crimes of violence are very rare. There is very little petty theft, and even in Honolulu, the greatest center of population and a seaport town, many of the houses are left with doors unlocked at night. SCHOOLS. There is an excellent system of free
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