The morning news. [volume] (Savannah, Ga.) 1887-1900, 1889-10-22
THE GROUND-RENT LOTS.
A CLAIM THAT THE DEEDS DO NOT
EXEMPT THEM FROM TAXATION.

giant Claims That the Ground-Rent
ers VIII Pay the Purchase Money If
Pressed for City Taxes-He Predicts
Big Boom for Savannah If the Lots
are Taxed.
The resolution of Alderman Falligant
to have the city treasurer report q
detailed list to council of all lots
in the city not assessed for city
taxes continues to absorb general interest,
and speculation is rife as 20 what will be
the next step taken after the report has
been submitted to council Alderman Fall
ligant says he has enlisted in the cause to
have all the ground-rent lots subjected to
their share of the public burdens, and will
fight to finish, confident that the justice
of the cause will command the support of a
majority of the board of aldermen, and if
the ground-rent lot owners take the case
into the courts he viii whip them out there.
"Have you any information regarding the
feelings of the public concerning your
movement to tax the ground-rent lotsF
Alderman Falligant was asked.
800 EXECUTIONS ON DUSTY SHELVES.
"Plenty of it; and you will be surprised
to learn that many Of the owners of these
lots fully recognize the justice of my posi-
ton. 1t is not generally known, but it is
nevertheless a fact, that some years ago,
when published a series of articles on this
subject in the MORNING News, so strong and
convincing wers they that the city council
obtained an almost unanimous opinion from
the members of the legal fraternity of this
city that it was the right and duty of tue
city authorities to tax this class of lots in
the same manner as other real estate in this
city is taxed Proceeding upon this
strength of opinion, the ground-rent lots
were assessed accordingly, and the city
treasurer now has on his shelves some 800 or
more executions for taxes against this class
of property which have never been en-
forced"
"Whynot"
at is difficult to tell mems motives the
alderman replied. Some persons have
charged that the councimen of that term
were holders of this class of property, and
preferred to let things remain as they were,
so as to continue the individual saving of
taxes on their own lots. Others have in
timated that some were ambitious of politi-
cal preferment and hesitated to come into
conflict with class so powerful politically,
socially and financially; but think it more
likely that they found a loop-hole for I'M
certainty in the plausible sophistry of a
genial and dulcet-tongued lawyer, whose
persuasive pleadings comforted them in
continuing this great public wrong. 1t is
not very difficult for politicians to find ex-
cuses for negligence in the performa nee of
their duty when the performance Of it may
make them foes.
THE DEEDS DO NOT EXEMPT.
81 think it probable that there may be a
few ground-renterS, as they are called, who
honestly believe they are entitled to ex-
emption from taxation; but when you ask
than VIII nd haf 10 ha-
cause their deeds exempt them, they are
utterly COMPOUNDED upon examining their
deeds and finding that they are subject to
the same assessments ana burthens as other
lot holders in said city, This clause is in
every deed, put there in harmony with the
requirements of the constitution of the
state, for the purpose of preventing dis
elimination between this class of lot holders
and other lot holders in said city; and yet,
In the very face of this provision, they have
been permitted to continuously enjoy i'm
munity from the assessments and burthens'
put upon all other lot holders
said a well-known ground-renter to me
few days ago: OF course know my lots
ought not to be exempted from taxes |
own them-the city does not own them
and even if fail to pay my ground rent
and the city re-enters upon it and sells l.,
all the city can do is to take out the bal
ance of the purchase moAey which / owe
them, with the interest, which, as you say,
is miscalled ground rent" aud the balance
belongs to me; it doesn't belo & to the city.
I've got nice thing as long as it lasts, and
I'd be fool to make a fuss about it,
Now there are good many ground
renters just like this one, fully conscious of
the benefits they are unjustly obtaining,
but willing TO continue to accept these
benefits as long as other people are fools
enough to let them have them, and they
laugh in their sleeves at the verdancy of
their fellow taxpayers, who are paying not
only their own share Of taxes, but the snare
of these humorous beneficiaries.
TO FIGHT TO A FINISH.
"Those who imagine that the ground
renters, as they call them, are going to
whip me out have not carefully SURVEYED
the field. A great many of them will sup
port me on principle, because they recognize
the innate justice of my position. Others
viii support me because in the readjust-
ment between house and ground some taxes
will come off the house as we'll as some go
on the ground. Still another class, whose
holdings of absolute fee simple prop
erty, both lots and improvements,
greatly exceed their holdings of
conditional fee simple lots, commonly called
ground rent lots, will find that they will be
benefited by the change, and they will sup
port me; so that when there Is Subtracted
these classes from the gross number, a much
smaller phalanx of obdurates will be found
than one would imagine. Some of these
obdurates say they will fight me to the
death, but they had better prepare collins
for their own side-pm a pretty good
fighter in a just cause.
"There is point If commanding strength
in these deeds, which even the shrewd law
yer and the bewitchingly gulled council
entirely lost sight of when their attempt to
right this great wrong was complacently
consigned to the waste basket, and the
treasurer's executions packed away on dusty
shelves. If it were true, as some pretend,
that these lots were sold at figures above
their value, on condition of exemption
from taxation the deed would express such
condition; and this exemption would depend
upon the price, and not upon a subsequent
payment of any part # the purchase
money; nor would such exemption from
taxes be abrogated by the subsequent pay
ment of the balance of the purchase money
due unless such express effect were provided
for in the contract And yet, when the
balance due is paid up the city does tax
theml BY what right if the price
paid for the lot had anything to
do with their liability to taxationl
The more this monstrosity in our local mu-
nicipal method of taxation is investigated
the more one finds contradictions. incon-
sistencies, and injustices on every hand
until we are reminded that the only thing