The morning news. [volume] (Savannah, Ga.) 1887-1900, 1890-08-23
ARGUING GROUND RENTS.
CITY ATTORNEY ADAMS HAS his
INNING.

The Argument to Wind Up Monday
and the Case to be Appealed to the
Supreme Court as Soon as Judge
Faliigant Renders Els Decision
Some OF the Points In Attorney
Adams Answer TO the Petition for
Injunction.
Argument in the ground rent cases for an
injunction was resumed before Judge
Falligant sitting in chambers yesterday
afternoon.
City Attorney S. B. Adams argued for
the city. Mr.. Adams argument was lengthy
and covered the whole ground.
The argument will be resumed Monday
morning, when J. r. Saussy, ESQ. will con-
clude for the petitioners, which will end the
argument in the superior court.
Judge Falligant will probably render his
decision next week, as the city is anxious to
press the matter to decision No matter
what the decision may be the case will 60
to the supreme court.
Mr.. Adams answer for the city to the
petition is long paper, and goes into the
history of the matter almost as deeply as
the petition itself does. In the first place IL
does not deny that certain lots, known as
ground rent lots, have heen held by certain
citizens of Savannah for a great length OF
time in the belief that the lots were ex-
empt from taxation, nor does the answer
deny that such was believed to be the case
by many officers and members OF the city
council in time past, nor that it had been
stated by the city marshal at various times
that these lots we're exempt from taxation.
THE ORIGINAL ACT OF 17S1
The answer asserts that the original act
81 Eak 1897 borztnu the 81 M
thorities to "let. lease, or rent at public
salen lots from tie city domain did not bear
any such Intention or authorize any su CHI
in depreciation; and that the parties leasing
or purchasing these lois from the city at
first bore equal burden with other property
holders in taxation.
The answer denies that the relation of
landlord and tenant was established by the
execution and delivery Of the deed to the
purchaser, and that the absolute title re-
manned in the city, or that the holders OBJ
tanned perpetual lease on certain
specified conditions 1t denies further that
lots were ever sold on a guarantee of ex-
emption from taxation
II asserts that the obligation was in the
nature of a mortgage, and that the
quarterly payments were interest upon the
unpaid purchase money and were SO UNDER
stood at the time.
1t denies that the right of re-entry exer-
cised by the city places it in the position Of
owner, and 1t asserts that it was only In
tended to secure the payment of the origi-
nal purchase money. 1t cites the
decisions Of the supreme court that after
the sale of the lot and the payment Of the
purchase money due the city from the
amount received from the sale that the |
remainder is due to the original holder Of
the lot.
THE FIRST REFERENCE TO GROUND RENT |
1t declares that the first tax ordinance !
referring IN terms to the ground rent lots |
was passed Oct. 81, 1857, and that for many |
years tine tax ordinances of the city of |
Savannah contained no reference to ground |
rent lots.
The fact is recited that the council Of |
1873, Of which D. @. Purse, one Of the |
petitioners, was a member, passed an ordi- |
nance taxing the ground rent lots, but that, |
on account OF the great opposition aroused |
and the threatened litigation, the ordinance |
was not carried out |
The assessment committee of 1890 assessed |
these lots at a valuation of $1,559.47 the |
entire assessment of city property outside |
OF these lots being SIS, $50, 334
The city claims that the deed given by it |
unmistakably proves the holders TO be abso- |
Lutte owners of these lots, and that there is |
no mention made in the deed of any ex-
emption from taxation.