The Savannah morning news., 1900-06-13
IN FAVOR OF CAR LINES.
WARSAW WITHOUT POWER To
levy SPECIFIC TAXES.

Judge FaIligant's Decision Folds
That the Levy of the Tax of $500
and SO Per Car on the Savannah,
ThunderbOlt and Isle of Hope
Railway Is without Authority of
Law and Cannot be Upheld Legal
Iy-The Town Is Prohibited and
Restrained From Its Enforcement.
The Decision at Variance With
That Rendered by Judge FaIIiSnnt
In the COmpany's Case Against
Savannah.
Judge Fal.igant handed down a decision
yesterday in the Injunction case
of the Savannah. Thunderbolt and
Isle of Hope Railway against the
Mayor and Aldermen of the town of War
saw. The decision is favorable to the rail
way, and prohibits the town from enforc-
ing the collection Of the taxes which are
the subject of complaint
The petition in the case was fled last
year. when Judge Fal.igant granted a re-
straining order that has continued in force
since. The town of Warsaw. or Thunder
bolt had passed taxing ordinance which
the payment of a specific tax of 500 and a
further tax of so upon every car that en-
tered the corporate limits of the town
during the year. AS a very large number
of cars are used by the company to ac-
commodate the large travel between Sa-
vonnah and Thunderbolt during the sum
mer months, the tax that it would have
been compelled to pay under the provis-
ions of the ordinance would have been a
heavy one.
The objections to the legality of the or
dInance that were urged by the plaintiff
in its petition to the court, and in the ar
guments of its counsel Mr. Barrow. were
founded upon its lack of harmony wiki
the laws of the state on the subject of
taxation, the acts of the Legislature MAX
ing SPECIAL provision for the taxation of
street railway companies and other cor
porationS engaged in the business of com
mon carriers, and limiting the taxing pow
ers of municipal corporations as 10 them.
The decision IS directly at variance, in
its tenor and effect. with that rendered
by Judge Falligant in the case of the Sa-
vannah. Thunderbolt and Isle of Hope
Railway against the Mayor and Aldermen
OF the city of Savannah. In that case the
right of a municipal corporation TO levy
a specific tax upon street railway compI-
MES was also in question, and under The
principles of law therein involved, Judge
FeliiSant held that the tax might legiti-
matefy and properly be levied. 1t has been
generally thought that the same princi-
pes governed both cases, but the decision
Of the court is to the effect that this is
not the law, and that the cases do not
stand upon the same footing, and are mol
governed by abe same principles
When ton
strainng order was first filed in court.
there were interesting features connected
with il. The company had been called
upon 20 pay the taxes that had been levied
against it, and had refused fairly. Il Wa
then stated that it was the intention Of
the municipal authorities OF Warsaw to
levy the tax Fl. fIs. upon the cars of the
! company, as they entered the corporate
limits. and to chain them to the tracks
until the executions were paid Some
thing of this intention had been officially
communicated 20 the officers of the street
railway company, and the restraining or
der from Judge Fahsant was obtained
just in time to stop this action.
The arguments upon the application for
a temporary injunction were made some
two or three weeks ago, Judge Falligant
then reserv!ng his decision. 1t is a mat
ter of some surprise that the decision is
al variance with that rendered in the
street railway company's case against the
city. in which, to the lay mind. IL ap-
peared that the same principles were in
voved. The decision rendered is a short
one, ana no discussion of the grounds of
law and fact upon which it is founded is
contained therein. Judge Falligant stat
ed yesterday, however. that in his opin-
| ion the proper determination of the is
sues involved in the two eases was not
dependent upon the same principles Of
law, and for this reason the decisions
rendered had nos been alike.
1t is probable that the case will be
carried 20 the Supreme Court It con-
tains one of the Interesting questions Of
tayation that have lately arisen in such
number. the decision of which by the
court of last resort of the stale. has eff
fected some CONSERVATION among the
members of the business world.