The morning news. [volume] (Savannah, Ga.) 1887-1900, 1890-03-09
IN AND ABOUT THE CITY.
APPEALS FROM ASSESSMENTS.

Future Investigations Before the City
Council TO be Much Str.cter.
There is not to be such smooth railing in
council hereafter for those who have ap-
pealed from the assessments Of the assess
ment committee, and there is more than a
contingency about them.
There are n number Of these appeals
from the asses sment on stocks in
trade by the committee on assessments
which are still pending before coun-
Gil. There seems to be misuuder-
standing among the business men as
70 the result OF such appeals. They appear
to take 1t for granted that, by an appeal,
they avail themselves Of q chance to have
the assessment reduced, but run no risk as
to an increase. The city council, however,
has been advised by its attorney, by whose
advice 1T viii be governed, that these ap-
peals are heard like any other appeal case,
and that the judgment OF council may
increase or diminish the assessment, accord
ing to the facts as they appear on the ap-
peal.
The ordinance reads as follows: 'The said
person or corporation may within four days
Of the rendition Of such Judgment" refer
ring to the Judgment of the committee
appeal to the mayor and aldermen Of the
city OF Savannah, where such appeal shall
be heard and determined, as other appeal
cases are heard and determined by the
mayor and aldermen of the city of Savan-
nah, and the Judgment of the mayor and
aldermen of the city of Savannah shall be
final and determine the amount upon which
the city treasurer shall collect the taxes due
therefor"
City Attorney Adams has informed the
council that the general law provides that all
appeals are de n0ro Investigations, and
tribunal trying the appeal is never confined
TO the judgment appealed from. 1t also ap-
pears that, in trying these appeals, the
council acts as tribunal and has all the
powers of a tribunal. 1t can summon
witnesses. and interrogate them closely,
| the witnesses being obliged to answer
all questions put to them by the coun-
| Gil at the hearing except those which
are privileged" such as questions calling
| for answers tending to accuse Of crime.
Under this view the appellant would be re-
CURED to answer what insurance he car
rIed, and all other questions which might aid
the council in arriving at a conclusion as to
the real value of the stock. The witnesses
VIII, OF course, have to be sworn, and,
while the council must show that the sworn
return is not correct. it has very full and
ample powers to this end. Should a wit
ness refuse to answer itsquestions the coun-
Gil has the power, like any other court, to
punish for contempt.
Alderman carson, CHAIRMAN or the COM
mlttee on assessments, while determined not
to infict or allow injustice to the Taxpayers,
Is equally determined that future investi-
cations shall be thorough and complete, and
will invoke all the powers of the council to
| secure the whole truth. It is not his wish,
nor that of the council, that any mans prop
erty shall be valued one dollar in excess of its
real value, but in justice to himself, to his
oath of office, and those taxpayers
WHO do make fair returns, he con-
siders it his duty to see to it that the real
truth be fully developed A gentleman
who has narrowly watched Mr.. Carson's
course in council says that "while he has
been on the board only short time, Mr..
Carson has already established reputation
for fearlessness and impartiality In the dis
charge of his duty which is sufficient
guarantees that the cause of truth and
justice will not be neglected by him in these
| Investigations before council.n
1t has also been developed since the ap-
peals have been coming in that the supreme
court has recently decided that the decision
of the council is final and cannot be set aside
by the courts. 1t is just as well that these
facts be borne in mind by the taxpayers,
SO that they may be fully advised of the
full significance of those appeals as the coun-
oil hereafter will deal with all appeals as a
court of inquiry, and it is understood that
| the Investigations will be thorough.