Honolulu, Hawaii
                                                     , 1999

                                   RE:  GOV. MSG. NO. 157

Honorable Norman Mizuguchi
President of the Senate
Twentieth State Legislature
Regular Session of 1999
State of Hawaii


     Your Committee on Ways and Means, to which was referred
Governor's Message No. 157, submitting for study and
consideration the nomination of:

     RAY K. KAMIKAWA, gubernatorial nominee to the Director of
     Taxation, for a term to expire December 2, 2002,

begs leave to report as follows:

     Upon review of the statements submitted concerning Mr.
Kamikawa, your Committee finds that he will continue to work with
compassion and commitment to assist in administering the
government functions related to the Department of Taxation.  Your
Committee further finds that Mr. Kamikawa's appointment is based
on his credentials, integrity, and a desire to make Hawaii better
through the position of Director of Taxation to which he has been

     As affirmed by the record of votes of the members of your
Committee on Ways and Means that is attached to this report, your
Committee, after full consideration of the background, character,
experience, and qualifications of the nominee, has found the
nominee to be qualified for the position to which nominated and
recommends that the Senate advise and consent to the nomination.

a                                                     GM157
                                   STAND. COM. REP. NO. 1807
                                   Page 2

                                 Respectfully submitted on behalf
                                 of the members of the Committee
                                 on Ways and Means,

                                 CAROL FUKUNAGA, Co-Chair

                                 ANDREW LEVIN, Co-Chair

a                                                     GM157