The new buildings proposed to be erected during the biennial period ending December 31, 1917, and for which the total sum of $190,850.00, as set forth above, is estimated to be necessary, are as follows:

SECTION 2. This Act shall take effect upon its approval.

Approved this 21st day of April, A. D. 1915.

LUCIUS E. PINKHAM,

Governor of the Territory of Hawaii.

ACT 133

AN ACT

To AMEND CHAPTER 19 OF THE REVISED LAWS OF HAWAII, 1915, RELATING TO THE INVENTORIES OF GOVERNMENT ASSETS, BY ADDING A NEW SECTION THERETO TO BE KNOWN AS SECTION 172A AND BY AMENDING SECTION 173. Be it Enacted by the Legislature of the Territory of Hawaii:

SECTION 1. A new section is hereby added to the Revised Laws of Hawaii, 1915, to be known as Section 172A, and reading as follows:

Act 133. Government Inventories.

"Section 172A. Forms of inventories. It shall be the duty of the auditor of the Territory to prepare a general form upon which the inventories required under the provisions of Sections 171 and 172 shall be made. The auditor shall have such forms printed and, prior to the first day of June in each year, shall mail to each officer required under the provisions of Sections 171 and 172 to file an inventory, such number of such forms as may be requisite to enable him to properly make such inventory, and the auditor shall at the same time call to the attention of such officer, in writing, the requirements of this chapter."

SECTION 2. Section 173 of Chapter 19 of the Revised Laws of Hawaii, 1915, is hereby amended to read as follows:

"Section 173. Tax assessors' duties. It shall be the duty of each tax assessor to examine each return or inventory so filed as aforesaid, to add thereto all, if any, items of property (with a statement of their full cash value) omitted therefrom and which under the provisions of Sections 171 and 172, or either of them, should have been included therein, to make such corrections and alterations in the valuations as required as aforesaid as in his judgment may be required by truth and accuracy and to transmit to the auditor of the Territory not later than September 30 of each year a copy of such inventories as are required by Sections 171 and 172; and to transmit to the auditor of the county or city and county not later than September 30 of each year such inventories of property belonging to the county or city and county as are required by Section 172.

It shall be the duty of the auditor of the Territory and of the county or city and county, as the case may be, to enter in one or more books to be kept for the purpose and to be available at all times for inspection by any taxpayer, all of the property and valuations named in such inventories, as so added to, revised and corrected as aforesaid and classified for convenience and facility of reference.