The morning news. [volume] (Savannah, Ga.) 1887-1900, 1890-03-15
MUST BE TAXED ALIKE.
THE SUPREME DECIDES AGAINST
THE CITY IN THE WEED CASE

be Ineouitable and Unjust-An Prop
erty Must be Taxed at the Same
Rate Per Cent The Clause of the
Constitution as to the Rate of Tax
alton Not All Borrowed from the
Pennsylvania Instrument.
The supreme court decided yesterday that
the city tax ordinance of 1889 is unconsti-
tutional for the reason that it is not within
the power of the city to classify property
and put a different rate per cent. of taxa
ton upon different species of property, but
that all property, whether real or personal
must be taxed at a uniform rate per cent.
This follows exactly in the line of the
supreme courts decision in the Verdery
case. but it was thought by some that the
supreme court would put different con-
struction upon that clause of the constitu-
ton under which the city claimed the right
TO fix different rate per cent. of taxation
on different species of property. after the
dispositions of Messrs. Guerard and Lawton,
members OF the constitutional convention,
TO the effect that the language was bor-
rowed from the Pennsylvania instrument
for the purpose of enabling municipalities
dlnance of 1889 and in all tax ordinances
Of the city since the adoption of the consti-
tuition.
INEQUITABLE AND UNJUST.
The supreme court. however, sticks to its
position, and declares that the tax of 1889
by reason Of the discrimination is in Its
opinion ''inequitable and unjust"
The case. Joseph d. Weed ct al VS.. the
mayor and aldermen Of the city Of Savan-
nan, was what might be called
an accommodation suit, and one
which plaf0tiT vuO11ld
preferred to have lost. 1t was necessary to
have the issue settled before fixing the rate
of taxation for 1890, and as the first quarter
of taxes would be due April no time was
to be lost. Mr.. Weed, who had paid the
first three quarters of taxes on the prop
erty consented to be the plaintiff in the suit,
and refused to pay the taxes for
the last quarter, whereupon City Marshal
Wade levied an execution, and the case
went to the supreme court on a motion to
enjoin the city marshal from enforcing the
execution, and alleging the unconstitution-
atty of the ordinance on the ground
that it did not provide for
uniform rate per cent. of taxation
on all classes of property. The court
below expressed the opinion that the ordi-
nance was in compliance with the meaning
of the constitution and in line with the au-
thorities, many of which were cited, but.
yielding to the decision of the supreme
court, Judge Falligant granted the injunc-
ton, and the city took the case up on
short writ Of error, and the decision of the
court below was affirmed.
COUNCIL MUST YIELD THE POINT.
The decision will now compel the council
to fix uniform rate of taxation on real
and personal property, and it is said that
the rate will not exceed ~ per cent, and
possibly may be as low as IL per cent.
This will be an increase on personal prop
erty and decrease on realty, which was
taxed 21S per cent. last year. The full text
of the decision has not vet been received.
but the following special dispatch to the
MORNING NEWS gives the main points in
the decision:
The supreme court to-day affirmed the
decision OF the lower court in the case of
Joseph d. Weed ct al. VS.. the mayor and
aldermen OF Savannah. The court held as
unconstitutional the ordinance taxing diff
ferently different kinds of property. but the
question as to whether or not an Injunction
was the proper remedy to resist the colleo-
ton OF taxes by execution under such an
ordinance was neither argued nor decided
1t was commended by the city that the
municipal authorities had the power TO
classify subjects of taxation under the con-
stltutlon and to impose one rate on realty
and another upon other kinds of property:
and. further, that the clause in the constitu-
ton OF Georgia governing the question was
copied from that of Pennsylvania, and that
the Georgia courts should follow the con-
structlon adopted by the Pennsylvania
courts.
NOT ALL BORROWED FROM PENNSYLVANIA.
Justice Simmons announced the opinion
that II the whole clause had been borrowed
from thence, such a construction would be
plndng, out the language of the Georgia
constitution on the subject is not wholly
taken from thence, but, on the contrary.
qualifying words had been introduced rel-
derlng the meaning entirely different in iu-
serelng lad UGtoreDI on all property subject
70 be taxed" It was intended by the
trainers OF the Georgia constitution that
there should be no classification Of property
Warrantlng different rates of taxation.
Everything" says the justice, ito which
legislative power extends may be the SUBJ
Ject OF taxation, whether 1T be person or
property or possession, or franchise, or
privilege, or occupation, or rights. We
think the clause refers to subjects of taxa
tlon other than property, and means that
II one kind of business, privilege, fran
chIse or right etc., is taxed, the tax
should be uniform upon all of
that class-for instance, if liquor dealers
draymen, butchers, lawyers, etc. are taxed
the tax shall be uniform as to all persons
engaged in any one of those occupations.
I4oSS-H ~ INDY OS bHe same Tor all OccuDQ-
uons. The legislature or municipal authori-
ties may classify all subjects of taxation.
ana make the tax uniform on each class.
ALL PROPERTY MUST BE TAXED ALIKE.
Property is not the only subject of tag
alton. The authorities may tax one class
and exempt another, but when thew do tar
particular class the rate must be uniform
as to all OF that class. When they come to
deal with property a different rule pre
walls. II property is taxed, all of it must
be taxed except that exempted in the con.
stiturion. The legislature or municipal au-
thorities can make no exemption as to
property. 1t must be taxed, and taxed
according to its value.
"All property subject to taxation must.
under the constitution, be taxed ad uaiorena
and II 1t must be taxed, and taxed accord
ing to its value, we cannot see how it can be
classified anew and one rate put upon real
estate, lower rate on personal property
generally, and still lower rate upon shares
ia banks and banking associations.
II one man has a thousand dol
lars worth of personal property, another
like amount of real estate, and third SO
much in shares of banking company, the
property Of each must bear the same rate
OF taxation. This rule is equitable and lust
to all parties. and the rule prescribed by
the ordinance of the city of Savannah is, in
our opinion, inequitable and unjust"
Young Frank Molinais Flrnaral