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• Other tax provisions discourage destruction of historic buildings by eliminating certain otherwise available Federal tax provisions both for demolition of historic structures and for new construction on the site of demolished historic buildings.

The National Register listing does not always prevent a federal activity from adversely impacting an historic property. It does require, however, that serious consideration be given to the impact and that it be fully justified before beginning the activity.

The State of Hawaii also has a Hawaii Register. The Hawaii Register is a planning tool that assists in the assessment of the impact of any action, be it public or private, on historic properties located in the State. Likewise, Hawaii Register listing does not prevent an activity from adversely affecting an historic property, but it does require that some consideration of the impact be taken before the action occurs. In addition to the State Register, there are also several evaluative lists that exist on. the county level in Hawaii.

Criteria for Evaluation

The criteria for evaluation are used: to evaluate properties for nomination to the National Register; by the National Park Service in reviewing nominations; and for evaluating National Register eligibility of properties. The criteria are:

The quality of significance in American history, architecture, archeology, engineering, and culture is present in districts, sites, buildings, structures, and objects that possess integrity of location, design, setting, materials, workmanship, feeling, and association and

(a) that are associated with events that have made a significant contribution to the broad patterns of our history; or

(b) that are associated with the lives of persons significant in our past; or

(c) that embody the distinctive characteristics of a type, period, or method of construction or that represent the work of a master, or that possess high artistic values, or that represent a significant and distinguishable entity whose components may lack individual distinction; or

(d) that have yielded, or may be likely to yield, information important in prehistory or history. 36/

These criteria emphasize the "tangible" aspects of historical sites such as buildings and objects, rather than the "intangible" aspects of culture. The significance of this distinction is particularly important for protection of historical religious sites. Unless there is some tangible structure (a heiau, for example), such sites are not usually considered eligible for inclusion in the National Register. In order to be eligible, these sites must be documented as