The morning news. [volume] (Savannah, Ga.) 1887-1900, 1889-11-30
GR0UNDRENTERSINAFIX
THE EFFECT OF a RECENT So
PREME COURT DECISION,

Chief Justice Bleckley Holds That e.
Municipal Corporation Has no Ca
pacity Co Restrict its Taxing Powers
by Contract-The Decision a Unani-
nous One by the Supreme Court
Bench.
The last prop has been knocked from
under the ground rent lot owners, accord
ing to the views Of those who have studied
the decision of Chief Justice Bleckley.
whose recent opinion was not dissented
from by any member of the supreme
bench.
The supreme court formerly recognized
that municipal cooperation might, before
the present constitution, make a valid con-
tract for sufficient consideration, exempt
ing property from taxation While such
a contract was regarded with great
disfavor, and was very strictly construed,
yet the right was recognized. The
present bench, however. in a decision
just rendered, seems to hold that there
never has been any capacity in city
to make such a contract In the case of the
Augusta Factory VS.. the City Council of
Augusta, announced on Tuesday, the court.
through Chief Justice Bleckley, holds as
follows:
JUDGE BLECKLEY's OPINION.
Whilst formerly the state could by contract
restrict itself in the exercise OF the taxing
power, q municipal corporation had no such
mitted to it.
In this the court goes further than before.
and there is no dissenting opinion. From
this it would appear that even if an express
contract made by the city council exempt
ing the ground lots were discovered, such
contract would be void, and, therefore,
would be Of no service.
The claim of last resort by the ground
renters was that g contract of some sort
had been made by the city which exempted
the ground rent lots from municipal tax
alton, and it is on that assumption that
they have held that the property is not
taxable.
The decision of the supreme court in the
case cited, it seems to those who have
studied the matter, leaves no loophole for
them TO escape their share of the public
burden, as by the decision the advanced
ground has been taken that, while the state
might excuse from taxation, no such power
was ever delegated to cities to exempt
property holders, or, in the strong language
OF the decision, "a municipal corporation
has no such capacity in respect to the tax
ing power committed to it."
THEIR FOOT PROP GONE.
The only claim that the ground rent lot
owners have to stand upon is an alleged
contract excusing them from taxation, and
as the supreme court decides that no such
capacity is lodged with municipal corpora
tions, it therefore follows that the holders
OF such property must pay their taxes on
TINS class of property, no matter if the city
contracted to excuse them from taxation,
as such an exemption had no right to be
guaranteed by the city, and must neces-
sarily be invalid
Alderman Faligant, author of the reso-
luton to assess the ground rent lots, is
elated over the decision, as it virtually an
ticipates the decision Of the higher court.
should the ground rent lot owners seek to
resist the payment Of taxes hereafter 1t is
only on the ground that the city has agreed,
at former time, to exempt the ground
rent owners from paying city taxes, that
the case could be carried to
the higher court, and the decision of Chief
Justice Bleckley, concured in by his asso-
ciates, that the capacity TO exempt from
taxes is not lodged with a municipality, dis
poses OF the issue as effectually as if the
case had gone mp from this county as the
issue Joined between the present city council
and the grou d renters