The morning news. [volume] (Savannah, Ga.) 1887-1900, 1889-10-18
AFTER GROUND RENTERS
THE CITY's NEARLY 100000 OF
UNrAxED PROPERTY.

Alderman Falligant's Movement TO
Equalize Taxation - The City Treas
urer to Furnish the Council a List
of Lots Not Assessed for City Taxes.
Alderman Falligant's resolution calling
upon the city treasurer 10 report TO the city
council a detailed statement Of all lots not
assessed for taxation, which was adopted by
the council night before last, was the talk
of the street yesterday.
A MORNING News reporter asked Alder
man Falligant to explain more fully the
object Of the resolution, and the cause
which inspired 1t. The alderman said:
"My attention was called to the
fact that a number of lots scat
tered through the city which belong
TO different societies, and which are
not occupied by them, but are rented out
for purposes of revenue, had not been
entered on the assessment books. Some Of
these cases had been Investigated legally,
and the property had been decided tax
able. How many such asses exist can now
be ascertained by the answer Of the city
treasurer TO the council as contemplated by
the resolution.
GROUND RENT LOTS.
ga great amount of taxable property"
added Alderman Failgant (which has not
been put on the assessme 1T books is COM
monty known as ground rent lots AS
early as the eighteenth century, and the
early part of the nineteenth ce ltury, no
questions had been raised as to the liabil-
lty OF this class Of property to taxation. In
the year 1908 the authorit es of Chatham
county determined to test the question, and
ia the case OF Gibbons VS.. Gibbons, in
I. U. T. Charlton's Reports, all questions
involved in these so-called leases were fully
reviewed by the court, and the court de-
clded that the term ground rent
was merely intended to de cribe the
interest upon the unpaid balance of the
purchase money, and that the titles were
| Titles IN fee simple upon the condition sub
| sequent, and were not leases at all. From
that time to this the county authorities
| have taxed these lots as the property of
owners, and not as the property of lease
| holders from the city. No owners of such
lots have ever had the courage to test that
| decision.
| kIABLE TO TAXATION BY RIGHT.
"Now," said the alderman. ''if the ground
| rent lots are property in fee simple, belong
ing to the lot holders, and liable to taxation
| bv the county, they are property in fee
simple equally liable to taxation by the
city. The curious fact appears, upon an
investigation of these matters, that it has
| been the custom of the city authorities to
| punish the lot holder who has paid all of
his purchase money by taxing him. and re-
warding the man who has not paid all of
his purchase money by relieving him from
| taxation
do not the owners of the ground rent
lots claim some legislative act to excuse
them from being taxed on such property by
the city !n Alderman Falligant was asked
mo, sir. They can claim no such thing
and maintain it. 1t is not now, and never
was, in the power of the city, by any con-
stitutional privilege, to make any contracts
| relieving private property from taxation.
The constitution of the state expressly for
bids any such contracts even by legislative
authority; and what the legislature cannot
do constltutionally, it certainly will not be
| pretended that the mayor and aldermen of
the city of Savannah can do.
AN UNEQUAL APPoRTIoNMENT.
"In the apportionment of the taxes upon
real estate in the city the amount of taxes
| which should be levied upoh these so-called
ground rent lots is levied in excess upon
all other real es ate. and we are presented
other owners of property in
fee simple paying not only their
own share of the gross apportionment but
In excess the entire amount which ought to
| 10 COlAoCbo1 llOtu buo9S STOuHO T6uO lOIS.
"A simple illustration will show the
grave injury done by this prac ice: One OF
these lots, on a prominent business corner,
which would readily bring $4,000 in cash,
and which ought to pay tax of 81 600 per
annum to the city, escapes entirely from
On, although its productive revenue:
amount to thousands of dollars yearly
But this 81 900 is not only not collected
from this particular lot, but it is collected
in excess OF lawful taxation from the homes
of the poor in other parts of the city,
ABOUT GOO LOTS.
"How many of these ground rent lots are
thereT'
1.-THE number of these so-called grounC
rent lots, replied the alderman, sis about
800, which at an average of So, 900 each-a
conservative estimate-for tax valuation
would give 81, S00,000 Of taxable property
AT an average valuation of $1,000 each
which they are soon likely to reach, they
would give So, 600 900 Of taxable property
ut is clear that the real estate owner,
who have heretofore been assessed for take
have been paying from $4,000 to $50 00t
Der annum more than they ought to have
been required to pay, while those who hav
escaped own the most valuable property il
the city, which not onlv ought to pay it
own share, but which is best able to do it,
ONE THAT OUGHT TO BE TAXED
Alderman Falligant said that he is actin,
from no selfish impulse. On the contrary
he says his residence stands on one of thes
ground rent lots. "Now," said he, sins ea
of overtaxinG the general lot owners of tn
city, who have not only borne their owl
share but the share of these ground rent 10
| owners for century past, 1t seems to IN
that the right thing to do is to lift tn
unjust burden from the shoulders of thos
who have patiently borne it so long, an,
, | place it upon those who should justly bea
1t, but who have SO long escaped"
The lots which the Fallgant resolutio,
is seeking to subject to city taxation ar
said to be included within the boundarie
OF East and West Broad streets, and mort
Of CASTOR street.