The morning news. [volume] (Savannah, Ga.) 1887-1900, 1892-10-06
LAWYER MoRGAN's ARGUMENT.

aud not of fact.
LAWYER doRGAN's ARGUMENT.
T. s. Morgan, Jr., Esq, argued the ques-
ton for the dog owners. He urged that as
property south Of Anderson street Is nQb
subject to taxation the question is whether
dogs can be considered as property: Every
lawyer understood, be SAID, tnat
a dog is not property so FAR
as recovering damages for the killing OF one
goes, but the stealing of dog is q depreda-
ton upon personal property and Is punish
able as such. II dogs sare property they
must be taxed ad valorem, he said, and dogs
should be taxed according to their value
considered as a license, according to the
constitution Of Georgia, all licenses upon
domestic animals must be imposed by the
general assembly. 1t Is a notorious fact
thar the general assembly has repeat
edly refused to impose license
upon dogs They must, then, be
considered as property, and consequently
came under the same provisions as other
property south Of Anderson street.
SHOULD BE TAXED AID vALoREM.
Mr.. Morgan contended that the tax
should be ad valorem and should be levied
and collected under the general law. Tnere
being no general law upon the subject there
could be no tax. The supreme court had
decided that damages could not be recov-
cred for dog killed by a railroad unless
the killing was maliciously done.
Mr.. Morgan asked if the horse and the
COW of a property owner living south of
Anderson street are exempt from taxation
why not his dog.
In answer 60 a question from the mayor,
Marshal Wade said that personal property
south of Anderson street is returned for tag
alton and taxes collected upon 1t under the
advice of the city attorney.
do III ba "a or
license is specific tax, and one that the
city had the right to levy south es well as
north OF Anderson street, Just as il had the
right to fix licenses and specific taxes upon
various businesses conducted in any portion
of the city.
NO RIGHT TO TAX DOGS.
Mr.. Morgan commended that the city has
no authority TO levy tax of any kind upon
dogs, as it had no authority to do so from
the general assembly, which itself had not
the authority to do so.
Alderman Myers moved that the mayors
position be sustained.
Alderman Cam moved, as a substitute,
that the decision of the mayor be sustained
and the fines be RENTED. He did not be-
lieve the tax should be collected south of
Anderson street
The mayors position was sustained.
Mr-Morgan announced that to make a
test of the question he would carry the cases
up to the superior court.
The appealed case of Henry Groot for
allowing disorder and cursing and dancing
10 his store on West Broad street was dis
missed by suggestion of the mayor, the
evidence being presented differently from
that given IN the police court.
The case of W. B. Brown was postponed
because of the absence of the city's witness,
Policeman Crimmins. Alderman Charlton
moved that rule be issued against the
officer for his failure to be present, that he
appear at the next meeting of council and
show cause why he should not be punished
for his failure TO answer the subpoena.
Alderman Mcclure objected to his motion
and called for the ayes and nays. He was
the only member who voted ia the mega
tive