The tax was always in kind, and consisted of: Kalo, raw and made into poi; Potatoes (_Convolvulus batatas_, L.) many varieties; Bananas (_maia_) of different kinds; Cocoa-nuts (called _niu_ by the natives); Dogs (destined for food);[3] Hogs; Fowls; Fish, crabs, cuttle-fish, shell-fish; Kukui nuts (_Aleurites moluccana_) for making relishes, and for illumination; Edible sea-weed (_limu_); Edible ferns (several species, among others the _hapuu_); Awa (_Piper methysticum_, Forst.); Ki roots (_Cordyline ti_, Schott.), a very saccharine vegetable; Feathers of the _Oo_ (_Drepanis pacifica_), and of the _Iiwi_ (_Drepanis coccinea_): these birds were taken with the glue of the _ulu_ or bread-fruit (_Artocarpus incisa_); Fabrics of beaten bark (_kapa_) and fibre of the _olona_ (_Boehmeria_), of _wauke_ (_Broussonetia papyrifera_), of _hau_ (_Hilasens tiliasens_), etc.; Mats of Pandanus and of Scirpus; Pili (grass to thatch houses with); Canoes (_waa_); Wood for building; Calabashes (serving for food vessels, and to hold water); Wooden dishes; Arms and instruments of war, etc., etc.
A labor tax was also enforced, and it was perhaps the most onerous, because it returned almost regularly every moon for a certain number of days.

The work was principally cultivating the _loi_, or fields of kalo, which belonged to the king or chiefs.
The Hawaiian people were divided into three very distinct classes; these were: 1.

The nobility (_Alii_), comprising the king and the chiefs of whatever degree; 2.

The clergy (_Kahuna_), comprising the priests, doctors, prophets, and sorcerers; 3.

Citizens (_Makaainana_), comprising laborers, farmers, proletaries, and slaves.
THE NOBILITY.