Table 9.1-- FEDERAL, STATE, AND COUNTY TAX COLLECTIONS, STATE OF HAWAII: 1976 TO 1993
(In thousands of dollars)
State
and counties 2/
All
Year levels Federal 1/
Total State Counties
1976 ... 1,821,934 945,899 876,035
850,639 25,396
1977 ... 2,038,318 1,106,687 931,631
905,949 25,682
1978 ... 2,228,779 1,208,480 1,020,299
986,182 34,117
1979 ... 2,620,194 1,455,225 1,164,969 1,127,677
37,292
1980 ... 2,966,218 1,670,459 1,295,669 1,255,622
40,047
1981 ... 3,245,507 1,826,363 1,419,144 1,371,490
47,655
1982 ... 3,314,107 1,876,628 1,437,479 1,132,699
304,779
1983 ... 3,451,664 1,897,858 1,553,806 1,225,010
328,796
1984 ... 3,655,283 1,980,467 1,674,816 1,331,551
343,265
1985 ... 3,922,943 2,116,774 1,806,169 1,440,553
365,616
1986 ... 4,296,653 2,337,028 1,959,625 1,562,195
397,429
1987 ... 4,997,831 2,809,135 2,188,696 1,776,430
412,266
1988 ... 5,765,935 3,310,750 2,455,185 2,033,181
422,004
1989 ... 6,464,598 3,731,845 2,732,753 2,283,891
448,862
1990 3/. 7,212,998 4,264,128 2,948,871 2,441,273
507,598
1991 ... 7,904,148 4,570,534 3,333,614 2,753,562
580,052
1992 3/. 7,975,927 4,542,943 3,432,984 2,772,322
660,662
1993 ... 8,032,687 4,489,142 3,543,545 2,829,044
714,501
1/ Fiscal years ended June 30 for 1976 and September 30
thereafter.
2/ Fiscal years ended June 30. Totals include taxes collected
from visitors and other nonresidents.
3/ Revised.
Source: Tax Foundation of Hawaii, Government in Hawaii : A
Handbook of Financial Statistics (annual).
165
Table 9.2-- FEDERAL, STATE, AND COUNTY TAX COLLECTIONS,
BY SOURCES: 1991, 1992, AND 1993
(In thousands of dollars)
Source
1991
1992 1/ 1993
Total, all levels ........... 7,904,148
7,975,927 8,032,687
Federal collections .............. 4,570,534 4,542,943
4,489,142
Indiv. income & employment 2/ .. 3,954,688 3,980,629
3,988,549
Corp. income & excess profits .. 475,494
412,280 339,372
Excise ......................... 62,514
64,171 63,151
Estate ......................... 56,983
61,095 71,433
Gift ........................... 3,109
2,283 5,517
Unemployment insurance ......... 17,746
22,485 21,120
State collections ................ 2,753,562 2,772,322
2,829,044
General excise & use ........... 1,279,550 1,295,431
1,303,584
Transient accommodations 3/ .... 79,230
79,982 80,317
Fuel 4/ ........................ 108,537
128,275 130,450
Liquor ......................... 40,795
41,492 39,349
Tobacco ........................ 26,263
27,384 32,239
Insurance ...................... 45,061
60,382 66,869
Public service companies ....... 74,856
82,255 86,229
Banks & other financial corp. .. 20,433
23,987 23,783
Corporate income 5/ ............ 95,947
43,781 29,344
Indiv. income, net income 6/.... 872,734
906,982 922,912
Inheritance & estate ........... 11,861
16,416 11,771
Real property 7/................
-
-
-
Conveyance ..................... 5,658
4,020 3,760
Licenses, permits & others ..... 8,723
10,733 12,558
Unemployment compensation ...... 83,915
44,719 65,633
County collections ............... 580,052
660,662 714,501
Real property 7/ ............... 488,573
556,460 603,821
Liquor licenses & fees ......... 4,092
4,160 4,439
Utility franchise .............. 19,248
20,938 21,194
Motor vehicle weight 8/ ........ 51,308
63,637 63,046
Licenses, permits & others ..... 16,832
15,466 22,000
Note: Figures may not add due to rounding to the nearest
thousand.
Notes and source on next page.
166
Table 9.2-- FEDERAL, STATE AND COUNTY TAX COLLECTIONS,
BY SOURCES: 1991, 1992, AND 1993 (contd.)
1/ Revised.
2/ Includes withholding, FICA, individual income, and railroad
retirement taxes.
3/ Effective January 1, 1987.
4/ Includes county fuel tax collections.
5/ Includes payments of estimated taxes less refunds.
6/ Includes withheld and estimated taxes less refunds.
7/ Administration of real property tax transferred to counties
effective July 1, 1981.
8/ Includes State motor vehicle weight tax from 1978.
Source: Tax Foundation of Hawaii, Government in Hawaii, 1994,
tables 13 and 29.
Table 9.3-- ESTIMATED TAX BURDEN FOR A FOUR-PERSON FAMILY
ON OAHU: 1992
(In dollars. Based on a gross family income equivalent to
four times the per capita personal income estimated for Hawaii.)
Amount
Subject
(dollars)
Income .......................................
84,760
Taxes:
Income
Federal ..................................
12,167
State ....................................
5,097
Social security ............................
5,170
General excise .............................
1,692
Real property ..............................
1,259
Employment 1/ ..............................
4,033
Specific excise 2/ .........................
221
Auto .......................................
517
Total taxes ..................................
30,156
Net income after taxes .......................
54,604
1/ Unemployment compensation, temporary disability insurance, and
workers' compensation.
2/ Alcohol, cigarettes, telephone, and bicycle.
Source: Tax Foundation of Hawaii, The Tax Burden of the
Arnie Aloha Family (March 1994).
167
Table 9.4-- STATE REVENUE RECEIPTS: 1992 AND 1993
(In thousands of dollars. Years ended June 30.)
1993
1992:
All
All General
Special
Source of revenues
funds funds
funds funds
Total 1/ ................ 4,599,989 1,298,134
1,298,134 -
Tax revenues ................. 2,635,951 2,727,431 2,529,000
198,431
General excise ............. 1,287,225 1,298,134 1,298,134
-
Specific excises 2/ ........ 318,049 355,960
225,691 130,269
Individual income .......... 889,532 923,372
923,372 -
Corporate income ........... 37,514
27,201 27,201
-
Transient accommodations ... 4,205
4,192 4,192
-
Unemployment compensation .. 43,661
62,687 -
62,687
Other taxes, licenses,
permits 3/ ............... 55,765
55,885 50,410
5,475
Fines and forfeits ........... 22,911
18,556 16,717
1,839
Federal grants-in-aid ........ 775,253 906,283
5,749 900,534
Revenues from other agencies . 20,871
23,676 5,250
18,426
Rents, royal., land income 4/ 83,459
93,644 4,956
88,688
Earnings: gen. departments ... 362,428 447,078
118,855 328,223
Earnings: aux. enterprises ... 45,127
48,354 -
48,354
Earnings: pub. serv. enterp. . 324,777 394,990
- 394,990
Interest earned .............. 253,404 182,828
70,083 112,745
Miscellaneous ................ 75,808 100,757
36,606 64,151
1/ Excludes transfers and repayments except as shown.
2/ Includes public service companies, tobacco, liquor, insurance,
vehicle registration and weight, and fuel taxes.
3/ Includes franchise, inheritance and estate, and conveyance
taxes.
4/ Includes investment and unallocable interest income
Source: Tax Foundation of Hawaii, Government in Hawaii, 1994,
table 12.
168
Table 9.5-- STATE OPERATING EXPENDITURES, BY FUNCTION:
1991, 1992, AND 1993 1/
(In thousands of dollars. Years ended June 30.)
Functions
1991
2/ 1992 2/ 1993
Total ....................... 4,551,922
5,258,658 5,354,055
General government: Control ..... 98,227
106,266 112,319
Staff
....... 280,980 331,926
335,287
Public safety: Police and fire .. 5,112
7,222 7,818
Other
protection . 151,733 151,290
169,237
Highways ......................... 100,074
114,516 109,089
Natural resources ................ 36,240
40,363 43,042
Health and sanitation ............ 152,265
171,209 193,085
Hospitals and institutions ....... 216,147
271,018 282,110
Public welfare ................... 523,488
657,728 777,641
Education: Higher ............... 470,957
514,353 543,873
Public schools .......
729,425 770,671
804,471
Libraries and other ..
50,599 48,894
51,098
Recreation ....................... 37,070
40,118 42,256
Utilities and other enterprises .. 229,571
265,340 312,462
Debt service 3/ .................. 377,846
427,656 436,795
Retirement and pension ........... 165,176
163,137 219,055
Employees' health and hosp. insur. 927
1,076
744
Unemployment compensation ........ 68,097
134,692 236,598
Grants-in-aid to counties ........ 2,839
825
1,725
Urban redevelopment and housing .. 361,601
416,931 108,174
Miscellaneous .................... 102,362
92,915 117,342
Cash capital improvements ........ 391,184
528,513 449,834
Note: Interfund transfers eliminated to avoid duplication;
figures may not add due to rounding to the nearest thousand.
1/ Includes general, special, and proprietary fund expenditures;
unemployment trust fund is treated as a special fund.
2/ Revised.
3/ Debt service on revenue bonds reimbursable from highway funds
included under Highways;
from airport and harbor funds under Utilities; from Sand Island
receipts, land revolving trust,
and Veterans' home loan funds under Miscellaneous.
Source: Tax Foundation of Hawaii, Government in Hawaii, 1994,
table 35.
169
Table 9.6-- SOURCE OF INCOME REPORTED FOR STATE INCOME TAX RETURNS,
BY NUMBER OF RETURNS AND AMOUNT, HAWAII COUNTY: 1989 TO 1993
Sources of income 1989
1990 1991
1992 1993
NUMBER OF RETURNS:
Salaries & wages ...... 39,463 41,841 43,393
42,743 43,217
Dividends ............. 9,295 10,799
10,781 12,346 10,956
Interest .............. 37,313 39,767 40,213
42,321 38,039
Business & profession
Net profit .......... 6,681 7,517
6,659 6,433 7,193
Net loss ............ 1,990 2,843
2,180 2,383 3,683
Sale capital assets
Net gain ............ 4,749 4,785
4,609 5,458 6,755
Net loss ............ 1,506 1,496
1,553 1,667 1,873
Rents and royalties
Net profit .......... 2,374 2,532
3,489 3,160 3,228
Net loss ............ 1,710 1,664
2,322 2,017 2,312
Partnerships
Net profit .......... 1,219 1,249
1,601 1,456 1,629
Net loss ............ 1,072 1,263
1,722 1,111 1,174
Estates and trusts
(Income less loss) .. 296
294 214
192 311
Taxable annuities,
pensions, & IRAs
(income less loss) .. NA
2,615 NA
NA
NA
All other sources 1/
Net income .......... 16,982 16,760
19,736 21,469 22,051
Net loss ............ 321
84 2,487
1 893 315
Total income .......... 49,968 53,035 54,878
55,414 54,746
Less adjustments to
income 2/ ........... 5,425 9,040
9,176 10,089 8,740
Adjust. gross income 3/ 49,968 53,035 54,878
55,414 54,746
Continued on next page.
170
Table 9.6-- SOURCE OF INCOME REPORTED FOR STATE INCOME TAX RETURNS,
BY NUMBER OF RETURNS AND AMOUNT, HAWAII COUNTY: 1989 TO 1993 (contd.)
Sources of income 1989
1990 1991
1992 1993
AMOUNT ($1,000):
Salaries & wages ..... 801,882 922,453 1,006,526
1,062,885 1,083,913
Dividends ............ 17,449 21,618
21,026 25,700
22,836
Interest ............. 74,019 87,267
84,791 78,545
54,908
Business & profession
Net profit ......... 79,409 90,169
88,624 76,740
79,829
Net loss ........... 11,342 13,413
10,584 10,444
17,845
Sale of capital assets
Net gain ........... 74,380 82,404
56,215 53,322
52,264
Net loss ........... 3,109 3,464
3,003 3,384
5,456
Rents and royalties
Net profit ......... 11,125 12,868
20,890 21,343
20,740
Net loss ........... 8,557 8,392
14,253 11,465
13,489
Partnerships
Net profit ......... 17,296 23,915
27,141 23,550
21,688
Net loss ........... 3,359 9,697
9,240 8,895
9,129
Estates and trusts
(Income less loss) . 3,751 4,558
3,202 5,804
7,574
Taxable annuities,
pensions, & IRAs
(income less loss) . NA
11,831 NA
NA
NA
All other sources 1/
Net income ......... 25,749 19,955
45,253 62,864
59,220
Net loss ........... 4,249 2,958
8,519 12,034
6,156
Total income ......... 1,074,442 1,239,113 1,308,069 1,364,529 1,350,899
Less adjustments to
income 2/ .......... 8,839 15,836
15,995 15,223
15,017
Adjusted gross
income 3/ .......... 1,065,603 1,223,277 1,292,074 1,349,307
1,335,882
1/ Includes annuities, S corporations, state tax refunds, alimony
received,
unemployment compensation, and all other miscellaneous sources.
2/ Comprised of moving expenses, employee business expenses,
payments to qualified
retirement and housing accounts, interest penalty for premature
withdrawal, alimony payments,
military reserve or Hawaii National Guard duty pay, and self-employment
deductions.
3/ Includes losses.
Source: Hawaii State Department of Taxation, Hawaii Income
Patterns, Individuals (annual).
171
Table 9.7-- NUMBER OF RETURNS FILED AND MEDIAN ADJUSTED GROSS INCOME OF
RESIDENT STATE INCOME TAX RETURNS, BY TYPE OF RETURN,
HAWAII COUNTY: 1982 TO 1993
Taxable
and
nontaxable
returns Taxable returns only
Number
(In dollars)
(In dollars)
of
returns
All Sin-
All
Sin-
Year filed returns gle 1/
Joint returns gle 1/ Joint
1982 .... 42,444 8,735 4,131 18,831
13,892 8,508 22,880
1983 .... 42,564 8,738 3,928 17,872
14,512 7,123 23,535
1984 .... 42,908 8,672 4,601 17,160
14,205 9,590 22,465
1985 .... 44,308 9,816 4,671 19,831
15,945 9,353 24,890
1986 2/.. 45,134 9,697 4,956 21,190
15,815 9,317 27,633
1987 .... 48,847 9,930 5,384 22,736
15,335 9,761 27,172
1988 .... 51,588 11,006 6,118 24,509
16,292 10,572 29,375
1989 .... 54,997 12,309 7,528 28,162
17,693 12,758 33,490
1990 .... 58,486 13,483 7,286 28,862
18,842 13,772 33,715
1991 .... 59,984 14,092 8,783 30,050
20,702 14,717 35,025
1992 .... 61,244 14,643 8,566 29,185
21,206 15,295 37,490
1993 .... 61,185 14,399 8,543 29,737
21,651 15,567 37,923
1/ Includes single, married filing separately, heads of
household, and qualifying widows and widowers.
2/ Revised to include the blind, deaf, and disabled and
dependents with unearned income of $1,040 or more.
Source: Hawaii State Department of Taxation, Hawaii Income
Patterns, Individuals (annual).
Table 9.8-- TAX REVENUES, BY SOURCE, HAWAII COUNTY: 1980, 1990, 1992 AND 1993
(In dollars)
Source of revenue 1980
1990
1992
1993
Total taxes .... 26,026,608 60,808,357
78,115,756 89,274,877
Real property ........ 21,602,726 51,651,910 67,921,996 79,000,334
Liquid fuel .......... 2,030,502 5,101,040 5,321,245
5,348,617
Utility franchise .... 872,030 1,899,621
2,530,832 2,615,308
Motor vehicle weight . 1,521,350 2,155,786 2,341,683
2,310,618
Source: Tax Foundation of Hawaii, Government in Hawaii, 1994,
table 26.
172
Table 9.9-- OPERATING REVENUES, BY SOURCE, AND OPERATING
EXPENDITURES, BY OBJECT, HAWAII COUNTY:
Fiscal Year 1993
Dollars
Subject
(1,000)
Total operating revenues 1/
.................. 138,782
Real property taxes ...............................
79,000
Other taxes .......................................
10,275
Fees, licenses, permits, and fines ................
4,088
Departmental earnings and charges 2/ ..............
6,333
State grants ......................................
25,117
Federal grants ....................................
10,234
Other sources .....................................
3,735
Total operating expenditures 3/
.............. 136,372
General government: Control ......................
2,257
Staff
........................ 13,739
Public safety: Police and fire ...................
38,681
Other
protection .................. 10,069
Highways ..........................................
4,942
Health and sanitation .............................
6,898
Public welfare ....................................
11,706
Public schools ....................................
280
Recreation ........................................
10,285
Interest ..........................................
5,936
Bond redemption ...................................
3,992
Pension and retirement ............................
11,306
Mass transit ......................................
3,650
Miscellaneous .....................................
11,227
Cash capital improvements .........................
1,404
Note: Figures may not add due to rounding
to the nearest
thousand.
1/ Excludes loan, bond, revolving,
certain trust funds
and water revenues, Hilo Hospital, and Act 97 special funds.
2/ Includes rentals, interest, charges
for culture and
recreation, highways and streets, sewer, sanitation, and
miscellaneous revenues.
3/ Excludes certain revolving and bond
fund expenditures,
loan repayments, Act 97, SLH 1965 funds, and Hilo Hospital
special funds. Interfund transfers omitted to avoid duplication.
Source: Tax Foundation of Hawaii,
Government in Hawaii,
1994, tables 26 and 38.
173
Table 9.10-- GENERAL EXCISE AND USE TAX BASE AND COLLECTIONS,
HAWAII COUNTY: 1990 TO 1994
(In thousands of dollars)
Source
1990
1991 1992
1993 1994
TAX BASE:
All sources ........ 2,679,563 2,793,380 2,614,051
2,607,220 2,437,664
Sources taxed at
4 percent .......... 1,951,819 2,067,525 1,939,561
1,936,453 1,819,657
Retailing .......... 900,200 934,462
912,013 916,029 835,176
Services ........... 323,049 332,759
337,962 342,543 350,150
Contracting ........ 327,495 358,931
272,608 247,979 226,818
Theater, amusement,
radio ............ 8,373
10,727 11,057
10,290 13,040
Interest ........... 16,199 12,834
11,429 8,531
8,116
Commissions ........ 53,065 40,254
31,195 25,558
26,621
Hotel rentals ...... 134,103 157,076
148,331 159,278 123,514
All other rentals .. 120,153 152,914
155,631 167,490 175,341
Use (4 percent) .... 28,695 29,001
21,166 21,558
20,722
All others
(4 percent) ...... 40,487
38,567 38,169
37,197 40,159
Sources taxed at
other rates 1/ ..... 727,744 725,855
674,490 670,767 618,007
Insurance solicitors 10,327 36,153
39,898 53,208
47,869
Sugar processing ... 7,616
7,045 7,772
5,937 3,901
Producing .......... 102,489 97,152
89,207 93,202
98,352
Manufacturing ...... 24,969 23,933
24,494 24,441
20,349
Wholesaling ........ 401,258 369,784
353,276 347,614 312,291
Services (intermed.) 50,301 19,153
10,626 12,693
13,694
Use (1/2 percent) .. 130,784 172,635
149,217 134,571 121,551
Continued on next page.
174
Table 9.10-- GENERAL EXCISE AND USE TAX BASE AND COLLECTIONS,
HAWAII COUNTY: 1990 TO 1994 (contd.)
(In thousands of dollars)
Source
1990
1991 1992
1993 1994
TAX COLLECTIONS:
All sources ............ 86,800 88,675
83,295 82,891 78,233
Sources taxed at
4 percent .............. 78,073 82,701
77,582 77,458 72,786
Retailing .............. 36,008 37,378
36,481 36,641 33,407
Services ............... 12,922 13,310
13,518 13,702 14,006
Contracting ............ 13,100 14,357
10,904 9,919 9,073
Theater, amusement,
radio ................ 335
429 442
412 522
Interest ............... 648
513 457
341 325
Commissions ............ 2,123
1,610 1,248 1,022
1,065
Hotel rentals .......... 5,364
6,283 5,933 6,371
4,941
All other rentals ...... 4,806
6,117 6,225 6,700
7,014
Use (4 percent) ........ 1,148
1,160 847
862 829
All others (4 percent) . 1,619
1,543 1,527 1,488
1,606
Sources taxed at
other rates 1/ ......... 3,603
3,503 3,233 3,168
2,923
Insurance solicitors ... 15
54 60
80 72
Sugar processing ....... 38
35 39
30 20
Producing .............. 512
486 446
462 492
Manufacturing .......... 125
120 122
122 102
Wholesaling ............ 2,006
1,849 1,766 l,738
1,561
Services (intermed.) ... 252
96 53
63 68
Use (1/2 percent) ...... 654
863 746
673 608
Unallocated net
collections ............ 5,125
2,472 2,480 2,265
2,524
1/ Insurance solicitors at 0.15 percent; others at 0.5 percent.
Source: Hawaii State Department of Taxation, General Excise and
Use Tax Base and
General Excise and Use Tax Collections (annual calendar summaries).
175
Table 9.11-- REAL PROPERTY TAX VALUATIONS, BY LAND USE CLASSES,
HAWAII COUNTY: FISCAL YEAR 1995-96
(In thousands of dollars)
Gross
valuation Amount to be
as
of raised by taxation
Land use class
January 1, 1995
FY 1995-96
Total ...............
12,730,478
89,293
Land ..............
7,139,094
57,259
Improvement .......
5,591,384
32,034
Improved residential ........ 1,925,089
15,326
Land ...................... 1,167,581
9,496
Improvement ............... 757,508
5,830
Apartment ................... 1,566,960
13,263
Land ...................... 576,960
5,328
Improvement ............... 990,000
7,935
Commercial .................. 822,954
6,718
Land ...................... 389,313
3,485
Improvement ............... 433,641
3,233
Industrial .................. 416,164
3,723
Land ...................... 214,700
2,079
Improvement ............... 201,464
1,644
Agricultural ................ 3,047,568
26,897
Land ...................... 2,175,576
20,966
Improvement ............... 871,992
5,931
Conservation ................ 350,367
3,134
Land ...................... 329,915
2,968
Improvement ...............
20,452
166
Hotel/Resort ................ 953,074
8,105
Land ...................... 462,381
4,358
Improvement ............... 490,693
3,747
Unimproved residential ...... 487,746
4,049
Land ...................... 435,163
3,791
Improvement ...............
52,583
258
Homeowner ................... 3,160,556
8,078
Land ...................... 1,387,505
4,788
Improvement ............... 1,773,051
3,290
Note and source on next page.
176
Table 9.11-- REAL PROPERTY TAX VALUATIONS, BY LAND USE CLASSES,
HAWAII COUNTY: FISCAL YEAR 1995-96 (contd.)
Note: Gross valuations do not include nontaxable properties.
"Homeowner" is a
new land use class, effective 1992-93.
Source: City and County of Honolulu, Department of Finance, Real
Property Assessment Division,
Real Property Tax Valuations, Tax Rates, & Exemptions, 1995-1996 Tax
Year, State of Hawaii (July 1995).
Table 9.12-- REAL PROPERTY VALUATIONS, BY DISTRICTS,
HAWAII COUNTY: JANUARY 1, 1995
(Excludes government property.)
Assessor's
gross valuations ($1,000)
Number
Tax
of
District zone parcels
Total Land
Building
Hawaii County .. 1-9 124,760 12,730,470
7,139,089 5,591,381
Puna ......... 1 55,703
1,851,795 1,160,546 691,249
South Hilo ... 2 18,551
2,769,718 1,395,656 1,374,062
North Hilo ... 3 1,172
107,897 72,668
35,229
Hamakua ...... 4 2,941
333,964 222,366
111,598
North Kohala . 5 2,717
276,151 141,230
134,921
South Kohala . 6 7,302
2,783,148 1,543,450 1,239,698
North Kona ... 7 14,576
3,531,231 1,894,776 1,636,455
South Kona ... 8 5,105
586,612 363,013
223,599
Kau .......... 9 16,693
489,954 345,384
144,570
Source: Hawaii County Department of Finance, Real Property Tax
Division, records.
177
Table 9.13-- REAL PROPERTY TAX RATES, HAWAII COUNTY:
FISCAL YEAR 1995-96
(Dollars per $1,000 net taxable value)
Land
use class
Land
Building
Improved residential ...................... 8.50
8.50
Unimproved residential .................... 10.00
8.50
Apartment ................................. 10.00
8.50
Hotel/resort .............................. 10.00
8.50
Commercial ................................ 10.00
8.50
Industrial ................................ 10.00
8.50
Agricultural .............................. 10.00
8.50
Conservation .............................. 10.00
8.50
Homeowner ................................. 4.45
4.45
Source: City and County of Honolulu, Department of Finance, Real
Property Assessment Division,
Real Property Tax Valuations, Tax Rates, & Exemptions, 1995-1996 Tax
Year, State of Hawaii (July 1995).
Table 9.14-- PUBLIC BONDED DEBT OF STATE AND
HAWAII COUNTY GOVERNMENTS: 1960 TO 1993
(In millions of dollars. As of December 31.)
Hawaii
County
Year
State
debt debt
1960 ......................
143.1
3.2
&nbs