The morning news. [volume] (Savannah, Ga.) 1887-1900, 1892-08-29
Is THEDOG TAX ILLEGAL?
IF NOT WHY IS THE TAX NOT
LEVIED AID VALoREM2

| many Lawyers Oeny Gne OltV IhHHt
to Tax Dogs at All, While Others
Say If the Right Does Exist the Tax
Should Be According to Value-Some
People Pay More Than q Canine Is
Worth, and Others Pay Practically
Nothing-The Delinquents May Make
things Lively for the City.
Mayor McDonough has given notice that
he will bring before the police court in
few days all owners Of dogs who have failed
to pay the tax of 81 for 1892 and punish
them for violating city ordinance.
The mayor doubtless has the right TO
summon the delinquent dog taxpayers be-
fore his court, but his right to punish any
body for such delinquency is a question on
which lawyers differ.
1t is extremely doubtful whether the dog
tax ordinance would stand at all if anybody
would bring a test case before the higher
courts. 1t is a question whether the city
has any right to levy tax on dogs, and il
it has such authority the tax, according to
many bright legal minds, is illegal, because
it is levied uniformly instead of ad valorem
Nobody denies the city's right to license
dogs, charging specific sum for the same,
but when it comes to taxing it is different
thing altogether. Taxation should rest as
basis upon the value of the thing taxed, and
when uniform tax OF 81 Is put upon every
dog, regardless of value, the question of
illsgality rises up, as no attempt is made to
fix tho valuation Of the thing taxed, the
same amount of tax being put upon the
worthless cur as upon dog valued In the
hundreds.
THE TAX NOT LICENSE.
The question has never been raised before
| in Sou md nf
consideration by the board of aldermen. 1t
cannot be got around by claiming that the
81 tax per year is really a license, because
section l342 Of MaoDonells City Code reads
as follows on the subject: The occupant Of
any premises where dog or dogs is or are
kept shall pay for every dog so kept an an
nual tax of $1.n The remainder Of section
1912 describes the penalties to be inflicted
for violations, aud the disposition of dogs
found wandering about the streets without
badges, while the section Immediately fol-
lowing provides that every pc son making
a return Of taxable property must include
dogs, if they possess them, and stipulates
special oath.
A MORNING News reporter interviewed
several lawyers during the week on the sub
ject. The majority of them boldly took the
stand hat the AK is illegal, as the supreme
court has held that dogs in such respect
| are not property. The case OF Jemlson
against railroad for killing, through negs
ligence. his very valuable pointer dog. in
which the supreme court held that the rail-
road was not liable as the dog was not prop
erty, was referred to by many attorneys to
prove their contention.
ONE OF THE INJUsrICEs OF TIE LAW.
Although the city Of Savannah compels
q persons to pay a tax for dogs, should one
| of the animals be killed through the
negligence Of any employee or agent Of the
city the owner Of the canine, no matter
how valuable it might be, could recover no
damages.
Judge MacDonell of the city court said
he does not believe the city has right to
/, tax dogs but may license them.
Judge Faligant was not prepared to an
. swer the question as he had not looked up
the law On the subject, but he said it seemed
to him that If the city hos the right to levy
a tax on dogs such a tax should be accord
ing to the value OF the property.
Solicitor General Fraser said that accord
ing to his construction of the supreme
court rulings the city is clearly wrong in
9 taxing dogs, and the tax could be success
{ fully resistsd
l T. D. Rockwell, Esq, said: "The city
/ has no right to tax dogs and the mayor has
no right Co punish people for refusing to
r pay an illegal tax. Any one jailed for
such matter would have good cause for
r an action for damages"
? j. X. Saussy, ESQ.,, was not prepared to
} deny the city's right to levy tax, but he
, said that tax not levied ad valorem in
such case Ia illegal.
MAY HAVE A LIVELY JOB.
Other attorneys were spoken to and all
j took the same grounds, either the tax is void
{ or is illegal for not being levied ad valorem.
! Under this state Of affairs Mayor Melon
| ough may find the JOB of collecting delin-
t quent dog taxes anything but pleasant &C.
. cupation, and the board of aldermen may
i find 1t necessary to change the ordinance
. from one of tax to that Of a license
The only difficulty that would be expert
enced In levying tax according to values
on CANNES might be an inability on the part
( of the city assessors to estimate the value OF
= a dog but this could be bridged over by
/ making an offer to purchase. which in nine
Q cases out of ten would bring out the true
}. value of the brute.
! There are many dogs In Savannah valued
! 10y their owLers at from $50 to $500, and a
b few blooded animals are said to be worth as
| high as 81 200. If an ad valorem tax were
levied on these animals it can readily be
seen that a large amount Of money would
be brought into the city treasury annually
and possibly give the city fathers an OPP
. portunity Of reducing taxation In other
quarters where it acts in the nature of a
hardship.
MOST DOGS TAXED FULL VALUE.
The majority OF dogs in Savannah are of
the cur variety ranging in value from rs
|
e hardship TO compel one man to pay the
full value or In many Instances more than
the full value, of al article in tax while
another gets Off with one~hundredth part
! of l per cent. or even less. There Is no
q justice in it and nobody can be blamed for
/ vigorously kicking against an outrageously
;, unequal rate Of taxation.
z Another argument against the taxation Of
= dogs is pointed out by the fact that the
! Georgia legislature on more than one COCA
: sion refused to entertain bill making dog
taxation a state law. Evidently the law
' makers OF the state, like the supreme court.
, looked upon dogs as no property, and the
q question which is perplexing more than one
mind is: "how can city governments tax
that which does not exist In the eyes Of the
I | lawp
I Mayor McDoDouRh may have a crowd OF
kickers at bis court when no summons the
: delinquent dog taxpayers. and II he tries
, TO enforce the penalties provided in the code
) he may bring the city into a lively law
8 suit
: Ceiling Out TO Leave Savannah.
We have decided 10 leave here on Oct 1.