Savannah morning news. [volume] (Savannah) 1868-1887, 1883-01-10


Editor Morning Nelgs: In the Recorder
of yesterday afternoon appears a series of
queries, so evidently intended to draw
out my views on questions of vital inter-
est to the people of Savannah, that must
ask you to make room for my reply-not
so much on my own account as because
the views herein expressed may serve of
some use in benefting our community.
The income tax is perhaps the most i'm
pOrtant item of taxation from which to
derive revenue properly due, but hereto
fore negligently applied, and collected but
partially. l take it for granted that the
excuses Of incomes, over the legal eX-
emption of $500 for each individual of
Savannah, would aggregate, perhaps,
$1,000,0O0 to $2,0O0,0O0. If the latter sum,
then the income tax should yield reve-
nue. of $4,000. Whatever of this amount
is not collected is just so much an ex-
cessive tax levied on real estate TO make
up the deficiency.
The system of assessments on real eS-
tate also needs widespread revision. For
instance, my own residence is assessed at
nearly its marketable value, estimated
either by its bricks and mortar or its pro-
ductiye rental capacity, whilst the
property at the northwest corner of
Bull and BrOughtOn streets is said TO
be assessed at a figure ridiculously
small in comparison to its annual pro-
ductive income. Bricks and mortar are
not all that give value to or suffer depre-
citation in real property. A gentleman
like Mr.. MOntmollin, for instance, may
erect a costly residence in the suburbs Of
the city which gives improved value TO all
the property adjacent, but which could
not be sold for more than a fraction of its
cost. Its taxable value is therefore be-
low its monied cost. Another gentleman
may receive $1,000 annual income from
just such property as have pointed out
at the northwest corner of Bull and
BroughtOn streets, where the entire value
Of the buildings, bricks, lumber and NOR
tar scarcely exceed the annual rental.
Now, this property cannot be assessed by
its cost. How are we to get at its value?
BY two methods of estimate: One, an
appraisement of the cost of the buildings;
and the other, a return of its rent-prO-
ducing capacity. By combining these
two systems, more just estimate can be
arrived at as to the real value of the
property, and at what figure it should be
assessed for taxation.
Economy in public expenditures is
most desirable thing to accomplish. The
unnecessary expense attending the cut
ting down of the grass in the public
squares, the shOveling of dirt from one
side of a street and putting it on the other,
the excavations and gulleys made ada
cent to the curbstOnes along our pave
ments, thereby loosening them and caus-
ing them to tumble over into the street
way followed by a notice from the City
Marshal to repair our pdUementS, when
the city itself has done the damage) all
suggest possible opportunities in other
departments as well as in this for the cur
tailment of some of our expenditures.
The southern section of the city needs
primary school. The hot walk across the
long intervening space between that Sec
ton and the nearest primary schools
causes many children to sicken with fe-
vers during the long warm season; and
these precious lives of our little ones de-
serve more consideration from us.
Our street railroads should be encour-
aged to extend their lines wherever con-
Yenience demands and improvement is
likely to follow. The owners of these
roads put out their own money, not the
public money, and the public gets the
benefits of convenience and improved
value of properties along their lines.
The most important intra-municipal
matter before us is the construction of
better system of sewerage, on the proper
arrangement of which greatly depends
the lives of our citizens and the prosperity
of our city, No man should be at the head
Ol affairs VIII Will lOleIdJ6 any lOOb6u6SS
or carelessneSs of construction in this
vital underworld of our drainage.
Our quarantine department needs some
improvement. Wharf room for more than
one vessel is absolutely necessary. Whilst
our health should be protected under all
circumstances, no distractions to the IA
cility of commerce beyond those requisite
to the protection of our health should be
permitted to exist.
A very serious matter for future con-
sideratiOn is the operation of our registra-
ton laws. Whilst ! am satisfied that the
taxes on personally and polls, which may
be said to be attached to the body or per-
son of the voter, should be held a pre-
requisite to the exercise of his franchise,
1 am not so well satisfied that the taxes
on realty, which follow the realty and
not the person, can be held as an offset to
the exercise of ones right to vote. In my
Judgment it is not in accordance with the
character of our institutions, and is sub
versive of proper value of human beings
as against dollars.
Otis A FATTTG