The morning news. [volume] (Savannah, Ga.) 1887-1900, 1890-02-16
FOR THE COURTS TO SAY.
WHETHER THE TAX ORDINANCE
Is VALID OR NOT.

in the superior Court - The City's
side ofit-Juege Falligant Reserves
Ills Decision, But VIII Render 1t at au
Esrlv Day, so that the Case May be
Taken to the supreme Court Without
Delay.
The test case, brought by Joseph D. Weed
and Others against the city Of Savannah,
was heard yesterday by judge Falligant in
chambers. This case, which was explained
in detail by the MORNING News when tho
papers were fled In the superior court, puts
Ia issue the validity Of the tax ordinance Of
the city passed for the last year, and is de-
signed to secure aa adjudication. from the
supreme court, as TO the right OF the
city TO discriminate between real and
personal property in the rate of taxation.
for the future guidance of the city. The
rate for the current year has not yet been
fixed, and viii await the determination Of
this case by the supreme court. The case
will 60 up, whichever way it is decided, on
what the LAWYERS call "a short writ Of
error and which will have. it is expected.
an early hearing.
THE CLAIM OF PETITIONERS.
The petitioners claim that, because the or
dinance put a higher rate of taxation on real
than on personal property, it was obnoxious
to that clause IN the present constitution
which reads as folio rs: "All taxation shall
be uniform upon the same class OF subjects,
and ad valorem on al property subject TO
be taxed within the territorial limits of the
authority levying the tax, and shall be
levied and co lected under general laws
sc h,sa1 tho danigiOu
of the supreme court of Georgia in the case
of Verdery VS.. the village of Summerville,
which has been published in full IN tue
MORNING NEWS. The petitioners we're rep
resented by Messrs. P. j. OConnor and M.
A. O'Byrne, and the able and thorough ar
gument made in the petitioners behalf shows
that, while the case is a test case, the con-
tention of the petit toner's will receive full
ana complete represent alton in the supreme
court. The argument on the side OF the petit
TONERS was made y Mr.. OConnor.
WHAT THE CITY AND BANKERS CLAIM.
The city. rep esented by City Attorney
S. B. Adams and K. G.. Erwin, Esq, pre-
sented at the hearing its verified answer
and several atfidavits. Arguments were
made for the city ny both of these counsel.
In its answer and through its attorneys, the
city claimed that the ordinance was valid
and dictated by the policy which the city
bad adhered to for many years, and which
was made necessary 10y the dependence OF
the city for its prosperity upon capital and
stock in trade, which would be in danger Of
being driven away by placing upon this
class of property as high rate as the large
bonded deot of the city, and its expenses
made 1t necessary to place upon real estate.
The answer called attention to the fact that
the rate for the current year has not been
fixed, and that it is necessary that this be
done at an early day.
The attorneys representing the city sub
mitted atiidavits from Capt. John NJ.
Guerard, aud Gen. A. r. Lawton, who
were members of the constitutional con-
ventlon, and also the constitution of the
state Of Pennsylvania, and showed that the
material words of the clause in the Georgia
constitution were taken from the Pennsyl-
vania constitution, and that the highest
court of Pennsylvania had construed these
words so as to confer the right t. discrlmi-
nate, requiring uniformity, not as to all
property, but simply as to the different
classes # property.
TWO WAYS OF CONSTITUTING THE LANGUAGE.
These affidavits also showed clearly that
the provision Of the present constitution
was suggested in its present language for
the purpose of maxi & clear the right of the
city to make this disc limitation. The con-
the case of Waring against the city of Sa-
vannah, which assailed the right of the city
TO do this under the prior convention Of
1868, was pending in the supreme court,
and these words we're substituted for the
words in the prior constitution in order
to remove all question in the future as to
this right. Very much to the surprise of
the bar of Savannah, the supreme court of
Georgia, in the Verderv case, took exactly
the ODnoaifa yiavv ~ fba ~ rhas
words
When the time came to frame the tax or
dinance for tie present year, the city attor-
ney, compelled as he was to recognize the
decision of the supreme court, advised
council that, under this decision as it read,
the city could not safely pass a tax ordinance
which Disseminated against any class of
property. He also advised that it seemed
to him Gear that the decision was erroneous,
and that the present constitution gave more
clearly the right than did the former con-
sttutlon, hut that. unless the supreme
court could be induced to change the views
expressed in the Verdery case, the city
could not risk an ordinance which was in
consistent with these views, particularly
when the court held that if a tax ordinances
did not tax all property alike, the officers
OF the city and all concerned would be
liable for damages if they attempted its en-
forcement.
JUDGE FALLIGAET RESERVES DECISION.
Because Of the strong showing that they
have been able to make, BASED on the afff-
davlts Of Capt. John NJ. Guerard and Gen.
A. X. Lawton, the constitution of PenusyI-
vania and its exposition by the supreme
conrt of that state, the attorneys represent
ing the city hope to secure reversal of the
Verdery decision.
Judge Falligant took the papers and re-
served his decision, but it is understood
that he will render it at an early day.
1t is necessary to get the case before the
supreme court as soon as practicable, es
the matter must be settled by April l, so
that the rate of taxation for 1899 may be
fixed by ordinance, as section OF the ordi-
nance TO assess and levy taxes for 1890 pro-
vides that the rate must be fixed by April
], 1890.
REVERSAL HOPED FOR
1t is rather remarkable that the very Ian
guage employed by Capt. Guerard, modelled
after the Pennsylvania constitution, for
the purpose of making clear the right of
cities TO discriminate in fixing the rate Of
taxation upon different species of property.
should be construed to mean exactly the
opposite by the supreme court.
AT the recent conference meeting be-
tween the citize and the board of alder
men City Attorney Adams stated that he
doubted v1ry much if the supreme court
will reverse itself, thing which he says is
seldom done except where the personnel of
the court has been changed Mr.. Adams
SAID last night hOWaVa- rhat with tho