The morning news. [volume] (Savannah, Ga.) 1887-1900, 1896-01-05
TO ENFORCE TAX RETURNS.
FIFTY DOLLARS FINE OR THIRTY
DAYS N JAIL FOR FAILURE.

which Leaves Little LOOP Hole for
Fscape-AII Male Adults Required
60 Make Returns Under Oath and
They Have No Personal Property
ON which 10 Pay Taxes They Must
Make Return 10 That EHect-Aider-
man FaIIIgant's Fight on the See
ton of the ordinance PrOvidinG
Penalties for Failure 20 Make Re-
furns-An Amendment Requiring
business Men 10 submit books and
Insurance Policies. If Called for
by the Assessors Defeated.
The meeting Of the city council held
yesterday at noon TO consider amend
ments 10 the ordinance for carrying into
effect the act Of the legislature proyid-
ing for a board Of tax assessors and pre-
scribing their duties, proved very inter
esting.
The amendments were submitted by
Alderman Garrard, chairman Of the
finance committee. With the exception
OF two all OF them were changes In
phraseology in order TO avoid trouble with
legal technicalities which might result
from doubtful phraseology.
The discussion began when Alderman
Garrard moved the insertion OF the ioi-
lowing as section . of the ordinance:
Be it further ordained. that it shall
be the duty of every male resident OF
Savannah who shall have attained the
age of p years to report i'm person al
the Office Of said board of tax assessors
and receivers between the first day or
January Of each year and the first day Of
March of each year and give IN ms nun
name, age. occupation and residence pE
street and number and make his return
as required by this ordinance. II ne mas
any personal property whatsoever OF
show 10 the satisfaction of said board OF
tax assessors and receivers that he held
or owned no personal property on the hIst
day of January of that year ana answer
all questions put TO him by said board OF
tax assessors and receivers. relating 70
personal property, and noncompliance by
any such male resident with the terms
of this section OF with any OF them, shaH
subject him. on conviction before the po-
lice court Of the city Of savannah, 10
punishment by a fine not exceeding so or
imprisonment not exceeding thirty days,
either or BOTH in the discretion or the
court, for each offense: the meaning ana
intent of this section being TO require re-
turns to be made by every male resident
of Savannah of p years of age ana up
ward those holding or owning personal
property on the first day OF January OF
each year to make their returns by the
first day Of February OF each year ana
those alleging that they held or owned
no personal property on the first day Of
January Of each year TO make their re
turns or showing, as the case may be,
by the first day OF March of each year.
Alderman Falligant made strong
fight against the portion Of the amend
ment providing a penalty for refusal to
comply with its terms He characterized
ii as nothing more nor less than lmpris-
Onment for debt.
''The battle of manhood has gone so far
in this country" said he, that hardly
single state, only one, l believe, retains
upon its statute books laws permitting
Imprisonment for debt. The laws al
ready provide ample penalties for the man
who fails or refuses to pay his taxes. II
this amendment is passed a tax payer
may be arrested along with the man who
Is drunk in the street. The jail viii cease
TO be a terror and disgrace when good
citizens are subject to be taken there"
Col. Garrard answered that he was
panied to know that he had intro
duced an unconstitutional measure and
one which would prove very unpopular.
Penal sections had already been provided
in the ordinance. he said, for parties fail
ing or refusing to make returns of prop
erty. Whether or not the amendment was
popular was Of no interest to him, Col.
Garrard said.
Mayor Myers said that the ordinance
did not provide Imprisonment for debt at
all. That was a mistaken idea of Dr. tal-
ligant. 1t simply provided penalty for
failure to comply with the requirements
of the ordinance.
The section was adopted, Alderman
Falligant voting in the negative.
Alderman Falligant had his revenge on
the next amendment, however. Alderman
Garrard offered an amendment, 10 be
known as section 10, reading as follows:
Be il further ordained. that any per
son who shall fail or refuse to produce
before the said board of tax assessors
and receivers when called upon by the
said board, for inspection, his books, poll
cies of insurance and other papers, or to
appear before said board when subpoenaed
by il, shall, on conviction before the po-
lice court Of the city of Savannah, be
subject TO a fine not exceeding $50, or to
imprisonment not exceeding thirty days,
either OF both, in the discretion OF the
court, for each offense.
The amendment did not meet with a
favorable reception. Alderman Falligant
objected that parties making false re-
the state courts.
Mayor Myers suggested that If the
board Of assessors found any difficulty
in enforcing the ordinance as it stood
e might then be advisable to add such a
section as that proposed by Alderman
Garrard, but he did not thing that it
would be found necessary.
Alderman Tiedeman said that with such
a section the board of assessors could,
If so inclined, cause the merchants of the
city a great deal of trouble by requiring
them to produce insurance and other pri-
vate papers on slight preteXt. Alderman
Tiedeman also objected that the ordinance
discriminates against the merchants by
making requirements of them which
were not made of other citizens. The as
SCISSORS We're allowed TO enter their places
of business, he said, and make inspec-
lions as they pleased, whereas they were
not allowed to enter private houses ex-
cept with the permission of the tenant.
Alderman Garrard replied that 1t was
not expected that the assessors would ex-
ercise the right to require books and in
surance papers except in cases where
they did not believe proper returns hao
been made. He offered to amend the sec
tion so as to show its intention. Unless
the assessors were given such power anC
a penalty provided in case of property
owners who refused TO comply, he said
the assessors would find themselves pow
erless to enforce the ordinance. Alder
man Lester took the same view of The
matter as Alderman Garrard.
Alderman Falhgant argued that tho
moral effect of such a law would be very
bad. If citizens were to be arrested in
discriminatory where questions of prop
erty were involved, he said, the jail woulC
soon lose its terrors Alderman TfedemaT
moved that the amendment be not adopt
ed Alderman Garrard called for the
ayes and hayes. The vote was as follows
Yeas-Alderman Hudson, Watson, Fal
ligant, Lamotte, Gleason, Screven, Tiede
man; nays, Aldermen Garrard, Lester
and Bacon.
The ordinance was then adopted as
whole, all the aldermen voting for it. Al
dernen Falligant and Hudson requested
to be placed on record, however as op