The morning news. [volume] (Savannah, Ga.) 1887-1900, 1889-12-08
The Tax Question.

The understanding that il Is the purpose
OF the city council 10 assess real aud
personal property at the same rate is the
leading matter of interest among business
men. They are Of the opinion that it will
be extremely hurtful TO the city's prosper
ity to put as heavy burden upon capital
employed in banking and business enter
prises as upon real estate Indeed, some Of
them go so far a, to say that the banks
would have TO reduce their capital, and
that merchants would have either to rsducs
or remove their stocks.
OF course this is the extrsme view of the
matter, but the mos conservative of those
who venture 70 express opinions are conf
dent that the city would suffer serious set
back If employed capital was to be subjected
to the burden that is proposed. 1t is well
understood, Of course. that the council is
anxious to do only what is for the best in
terests of the city, and that if it assesses
real and personal property at the same rate
it will do so because it believes that the law
requires it do so. and also because if it made
distinction between the two kinds of
property, aggrieved taxpayers might refuse
to pay their taxes, believing the city to be
without legal power to collect them.
Ii has been suggested that the mayor in
vite some of the leading business men and
property owners to confer with council
relative to the policy that ought to be pur-
sued in assessing property. Such confer
ence might be of benefit to the council,
because it would put it in possession Of the
vic hai hIyr fafi a;A
is doubtful if it would help it to escape the
dilemma in which it finds itself. The di-
lemma is this: II the council assesses per-
sonal property as heavily as real estate it
runs the risk of Gripping business an d
financial enterprises, thus checking the
prosperity of the city, and if it makes
distinction between the two kinds of prop
erty it violates the constitution as inter-
preted by the state supreme court.
There are lawyers who think that the
Interpretation placed upon the taxing
clause of the constitution by the opinion of
Chief Justice Bleckley is not the correct
one, and that If the question of the right of
a municipal corporation to assess real and
personal property at different rates was
again submitted to the supreme court that
decision would be reversed. If it is
believed that there is any chance to
get a different Interpretation of the
constitution would it not be wise to inn
prove that chance at once! In view of the
magnitude of the interests at stake it is
probable that the supreme court would con-
sent to hear Immediately a case made up
for the purpose of getting an early decision.
AS the time is close at hand when the next
tax must be levied no TINS should be lost in
presenting case to the supreme court if
that course is regarded with favor.
If the decision of the supreme court
stands, the council would hardly dare to take
the risk Of disregarding it. If it should do so
it might get the financial aft airs of ths city
in soch a tangle that it would be impos-
sible to get money to meet current ex-
penses The chairman of the finance COM
mittee says that all the other cities of the
state are assessing property in accordance
with the Bleckley decision. May they not
do that, and. at the same time, avoid.
putting too heavy burden upon capitai2
If the policy of other cities, of the state in
assessing property hes not been carefully
studied. with the view of finding out how
they deal with capital engaged in industrial
and business enterprises, ought it not bes