Office of the Historian
No. 36.
Mr. Macfarlane to Mr. Blount.
Honolulu, July 13, 1893.

Sir: In answer to your inquiry as to the rate of taxation imposed upon real and personal property in the Hawaiian Kingdom commencing from the reign of Kalakaua to the present time, I have the honor to inform you that the rate of taxation was three-quarters of one per centum up to 1886, and from that time forward the rate has been 1 per centum on the assessed valuation.

I have the honor to be, sir, your most obedient servant,

E. C. Macfarlane.

His Excellency J. H. Blount,
United States Minister, etc.