The morning news. [volume] (Savannah, Ga.) 1887-1900, 1899-08-20
WILL FIGHT CITY TAX LEVY.
INJUNCTION GRANTED CAR LINES
AGAINST MAYOR AND ALDERMEN.

Collection of Tax On Railways cars
and Mileage Stopped-SaVannah,
ThunderboIt and Isle of Hope OBJ
iected TO the Payment of Tax, As
seSsed Under the Municipal Reve-
nue. Ordinance of 1S9S-Claimed IL
Is Illegal. Excessive and without
warrant of LAWN Interesting
Point for Decision by the Courts.
At noon yesterday Judge Faliigant
granted temporary restraining order
prohibiting the Mayor and aldermen OF
the city of Savannah from proceeding to
levy and collect a tax of $500 that had
been assessed by Council against the Sa-
yannah. ThunderboB aud Isle of Hope
Railway. under the tax ordinance of 1898,
until the further order of the court.
The petition Of the railway company re-
cites. after stating the business in which
the company is engaged, that of a com
mon carrier of freight and passengers.
that in December. 1898 the municipal au-
thorltes passed an ordinance to assess and
levy taxes and raise revenue for the city
of savannah Under this ordinance, the
petition asserts, the city proceeded to levy
a tax of 500 for each mile or fraction of
a mile of track owned and operated by
The company within the corporate limits
and in addition thereto, and as part Of
the same tax. a further charge of $25 for
every car the company employed in its
business within the said corporate limits.
This tax, so levied and imposed, amount
ed 81 800
The petition goes on to say that the
returns for taxation to the controller gen
eral Of the state, for all state, county and
municipal taxes, in accordance with law;
that the returns, as required by law cover
all of the property of the company, in
Guiding the property upon which the tax
to which objection is made has been as
sessed and that the returns, so made to
the controller general show the length of
the company's track mileage in the city
of savannah. in order that the proportion
Of the taxes due the city might be COM
puted, levied and collected.
1t is contended that the tax of 81 800 is
Illegal and excessive, and that it is i'm
posed without warrant or authority or
law. 1t violates, it is asserted, the pro-
vision of the law regulating the taxation
of railroads by municipal authorities, and
Is not based upon the value of the property
and franchises sought to be taxed. Rep
resentatives of its views and contentious
in this regard, made by the railway COM
pany to the city authorities, have not
awaited TO prevent or postpone the levy of
the tax or the city's efforts to collect it,
on the contrary, says the petition the
city has issued an execution against the
company's property. which has been placed
in the hands of the city marshal and I'M
der which it is now proceeding to enforce
the collection of 81, 800 in question by the
seizure of the company's property for the
purpose of sale.
The petitioner shows that under this
state of facts Il is entirely without remedy
at and by the strict rules of the common
law and asks that the court exercise its
equitable discretion and temporarily and
permanently enjoin the city from collecting
the alleged Illegal and unlawful and I'M
righteous tax. The company suggests
that 1t be granted any other and further
relief that the nature of the case may
seem to require and asks that the Mayor
and aldermen of the city of Savannah be
required to show cause at the next term
of the court why it should not have all that
its contentious warrant.
The allegations of fact in the petition are
verified by the affidavit of Mr.. H. NJ Loft
petition was presented to Judge Falligant
by Mr.. d. c. Barrow of counsel for the
company, and upon reading and considera-
ton the temporary restraining order
granted. Inc defendant IS further re-
quired to show cause before the court on
oct. IS why the temporary injunction
prayed for should not be granted, and at
the next term why it should not be made
permanent
The petition brings up an interesting
point of law, the power of a municipality
namely, 10 levy and collect such tax as
the one in question. The general Jaw pro-
vides that railroad corporations make their
returns directly to the controller general
of the state and not through the county
receivers of tax returns or the like officer
of a city. / is the right of municipalities
to levy business taxes, but there appears
TO lie a question, If the contentious and ac-
ton OF the Savannah, Thunderbolt and
Isle of Hope Railway are TO be taken as
an Indication, about the legality of a Ii
cense or TAX upon the rolling stock and
mileage of a railway corporation, without
reference TO value.
The case promises to be interesting and
| if decided in favor of the company, to I'M
! settle somewhat the existing condition OF
the tax ordinances in the various cities
| and towns OF the state. 1t is understood
| that these are practically alike the one
| that has been attacked.