The morning news. [volume] (Savannah, Ga.) 1887-1900, 1889-12-19
A TEST CASE ADVISED.
TAXPAYERS TALK OVER THE NEW
TAX ORDINANCE.

the City, With the Rope that the
Supreme Court VIII Not Interfere
With the Method OF Taxation-A
Committee OF Taxpayers to be Ap-
pointed to Advise the Finance Oom-
rnittee Of Council If Invited to Do So.
The long room Of the city exchange was
crowded last night by taxpayers, who as
sembled in response to an invitation from
the mayor for a conference on the tax ques.
tion, with reference to the assessment OF
real and personal property at the same rate.
Bankers and merchants predominated.
H NJ. Conner, Esq, was called to the
chair, and Henry McAlpin, ESQ. was elected
secretary.
Mayor Schwarz explained the object Of
the meeting and Corporation Attorney
Adams read extracts from the supreme
court decision in the Verdery case, in
which the supreme court held that taxes
should be assessed alike on personal and real
property. The court held that the tax
ordinance of Summerville, from whence the
case was appealed, was void not SO much
because it laid no taxes on perso lal property
but because the taxes we're not laid equally.
Mr.. Adams explained that the officers of
the city would be liable for personal dam
ages if they should run the risk of not tax
ing all species OF property alike.
THE oITY's ONLY COURSE
There is, he said, no avoiding it under the
decision, and the only chance is to take up
case, and postpone the passage of the tax
ordinance until a decision can be had. He
thought the probability of the supreme
court reversing lis own decision is extremely
doubtful, and he could not see how the city
could well postpone the passage Of tax
ordinance, as it would need the tax ord-
nance before a decision is likely to be
reached.
ID. r. Thomas thought the passage Of the
tax ordinance ought to be postponed, to
await a decision in a test case on matured
taxes, and he asked Mr.. Adams how long it
would take to get the matter before the
supreme court
Mr.. Adams replied that In week or two
it could be passed upon by the lower court
and then it might be taken to the supreme
court on short bill Of error, and hearing
ought to be had there in a month after the
decision in the lower court
Mr.. Thomas suggested that case be car
ried up for review, after which the tax
ordinance could be amended as the exigency
requires. The case should be put through,
he urged, as rapidly a possible. MIR.
Thomas asked Alderman Myers, chairman
OF the finance committee, If the council
would continue TO tax property as different
classes if uniuhuenced by the decision, and
Mr.. Myers replied in the affirmative.
NO LIKELIHOOD OF REVERSAL.
Mr. Adams said that he hoped there would
be reversal of the decision, but he added
that there is no probability of it. TIE prob
abilities, he thought, are decidedly that the
court will stand by its decision IN the
Verdery case. Reversa 8 in the supreme
court are rarely made, said Mr.. Adams, and
then only when the personnel of the court
has been changed.
r. d. Guerard spoke at length in opposi-
ton to taxing real estate at as high rate as
real property, and he cited the fact that the
language of constitution on taxing
personal property is from the Pennsylvania
law, and Dir. Guerard's brother, a member
of the constitutional convention. he said.
had been the moving spirit IN migrating
that portion of the constitution in the in
strument, and he held that, under the proper
construction, the law is framed so that a
difference may be made in assessing the
two classes of property.
WILL DRIVE CAPITAL AWAY.
Mr.. Conner argued that to tax capital at
as high rate as real estate is taxed will be
injurious TO the city, and will tend to drive
capital where it will not be subject to sucn
excessive taxes as is contemplated by the
passage of the tax o. dinance on a basis of
the present supreme court decision. 1t may
be just. MIR. Conner said, but not practicable,
20 pass an ordinance that Will drive capital
away.
Remarks were made by Alderman Cam.
who was opposed to the alternative of pass,
ing tax ordinance at variance with the
decision OF the supreme court and taking
chances. The only question, said Mr.. Cam,
Tor the meeting to decide is "How can coun-
Gil avoid the decision without passing tax
ordinance discriminating in favor of per-
sonal property and taking our chancesp
TWO QUESTIONS TO CONSIDER.
The remarks of some of the speakers were
rambling, and Corporation Attorney
Adams repeated that there is no use irving
TO question the validity of the supreme
court decision by differing with it. Talk
ing until doomsday wouldn't change it.
There are but two questions, he said, to con-
slider. l. The propriety of test case, with
the improbable hope of a refusal Of the
supreme court decision. 2. What shall we
do with it? We must acquieSce in it
or try to get it reverse
After wide discussion in which there
were many arguments adduced to show
that an ordinance framed to conform to the
decision would be hurtfuI to the city's
property, Capt. Henry Blum inquired of
Aluerman myers now the cities or Atlanta.
Macon, and Columbus made their tax ordi-
nance As for himself, Capt. Blum said
that the law, as laid down by Justice
Bleckley, is plain. IF it is the law he
said, tive have to comply with it, and he
added: "We don't want to violate the
law of the land.n
WHAT OTHER CITIES DO
Alderman Myers said that Brunswick.
Augusta, Macon, Columbus. and Allan a
are now, and for years past have been, tax
ing personal and real property alike. He
admitted that the passage of the tax ordi-
nance In conformity with the decision of
the supreme court will be detrimental to
the city's interest.
Alderman Falligant wanted to know why
one mans dollar should not be taxed at as
high rate as another mans dollar. and
Messrs. Guerard aud T. NJ Cunni CHAM.
representing the banking interests, explained
that capital would be withdrawn if personal
property is taxed as high as real estate.
Mr. Cunningham gave he council to IN
derstand that if such an ordinance is passed
1T would cause the Ocean Steamship Com
pany to pay $50, 900 less taxes to this CITY.
as 1t would move its headquarters where its
property can be listed at a lower rate of
taxation.
After remarks by several gentlemen,
resolutions by MIR. Thomas, amended bv
Capt. John Flannery, were adopted, a
snotion to reconsider having been lost by a
vote of A TO &c, after which the meeting