The morning news. [volume] (Savannah, Ga.) 1887-1900, 1890-02-09
TO TEST THE TAX LAW.
THE VALIDITY OF THE ORDINANCE
TO BE SETTLED BY THE COURTS.


An Injunction Asked For to Prevent
the sale OF Property Under Execu-
ton by the City Marshal for Delin-
quent Taxes Under the Ordinance
Of 1891. D. Weed aud Others
Bring the Suir-A Hearing to Be Fad
In the Superior Court on Thursday.
| Joseph d. Weed ct al. VS.. the mayor
and aldermsl Of the city of Savannah" is
the title of case filed in the Office Of the
clerk Of the superior curt yesterday. It is
petition praying for an ad interim in
junction to be issued directed to the mayor
and aldermen, and City Marshal Wade, to
restrain the sale Of property under execu-
ton and levy Of the marshal for delinquent
taxes under the tax ordinance of 1889, the
amount Of taxes delinquent amounting to
Sl25 10, being the last quarter due.
The declaration sets out that the refusal
70 pay taxes is that the tax ordinance viO-
lated the provisions of the first paragraph
OF the second section of the seventh article
OF the constitution of 1877, providing that
"aH taxation shall be uniform upon the
same class OF subjects, a ad vaorem on
all property subject to DO taxed within the
the tax, and shall be levied and collected
under general laws" and therefore the tax
ordinance of 1889 is void, and no taxes can
be coll cted thereu der, as the ordinance
taxed real estate at 20 per cent, personal
property at q of per cent, and shares in
banks and banking associations only $40 of
l per cent.
DISSEMINATION IN TAXATION.
1t is also set out in the petition that the
dis crimination in the rate Of taxation is a
gre hardship AID inj lstice to the petit
u !ners, because they are CO npelled to con-
tribute to the support Of the city govern
ment more than their just and proper
proportion OF taxes. and they receive no
proportionats advan age or benefit over
the property holders IN whose
favor the discrimination is made,
and that therefore the petitioners
are thereby relieved from y legal obliga-
tlon to pay taxes under the provisions of
the so-called tax ordinance upon the real
estate upon which the execution has been
levied for taxes in default.
permane It injunction is asked for, but
pending the final determine i N of the case
an ad interim injunction is asked for.
City Attorney Samuel B. Adams &C
knowletged service aud time of filing, and
all further service was waived by him to
bring the matter at once under the review
OF the court.
THE CASE SET FOR THIS WEEK
Judge Falligant granted the following
order: Upon reading the petition filed in
the above stated case, it is considered aud
ordered that the mayor and aldermen of
tie city of Savannah, Robert J. Wade.
marshal Of sail city, be and appear ia the
superior court of Chatham county at $3.50
o'clock on Thursday, Feb. l3, 1890, to show
cause, If any they have. why the ad interim
injunction prayed for in said Injunction
should not be granted"
Inns is the test Case to determine the
validity OF tax ordinance which does not
nix uniform rate pc cent. on all classes of
property, and pending the disposition of
winch the rate per cent. of the tax ordinance
OF 1890 will not be fixed
Whichever way Judge Falligant decides
the case, 1t will go to the supreme court.
and It's decision will be the guide which
council will follow in establishing the tax
rate for 1890. The suit is brought by mu-
tual arrangement in the superior court, as
there seems to be a doubt in the minds of
council as to the legality of an ordinance
framed with discrimination in different
CLASSES of property.