The morning news. [volume] (Savannah, Ga.) 1887-1900, 1900-02-06
WILL BE COLLECTED IF LEGAL.
County COmmissioners' Position as
to Back Taxes.

10 bhck iuAees
If the County Commissioners come 10
| the conclusion that taxes are due the
county from the corporations affected by
the recent tax decisions Of the Supreme
Court, for the years they have sought 10
take advantage Of the exemption provid-
ed for in the code section declared uncon-
stitutional immediate steps to enforce
the collection of these taxes will be TAX
en-.
In a day or two County Attorney j.
r. Saussy will be in Atlanta, and while
there will secure a copy of the resent
decision of the Supreme Court in regard
TO this clause in the tax laws of the
state, providing for exemptions of GER
tain corporations from all other state,
county and municipal taxation than that
levied upon returns of the corporate as
sets made directly to the controller gen.
eral
This exemption the Supreme Court has
declared to be unconstitutional, void and
of no effect, and has left by this decision
the almost certain intimation that such
corporations, that for a number of years
have not paid other lakes than those
upon the returns to the controller gener-
al of the state viii be liable for the
back taxes that might have been collect
ed by the cities and counties, had there
been no such exemption provided for in
the code. or had it been known that the
Supreme Court would declare the exemp-
ton unconstitutional Until he has seen
and pondered carefully the full text Of
of the decision County Attorney Saussy
has not been willing to give an opinion
as to its effect upon the county and the
corporations. This he will do, however,
upon his return to the city from At
lanta.
Chairman Dale and other members of
the Board of County Commissioners are
not willing to discuss The question in ad
vance of the rendition of the county at
torney's opinion and the action of the
board thereon. They do not consider that
it would be proper for them to discuss
the question, or to give vent even to an
implied threat until the matter has been
brought before a meeting of the board
and the course that the county will pur-
sue in regard to the corporations, if it is
determined to pursue any course at all,
has been definitely determined.
From good authority, however, authority
that can scarcely be questioned or gain
said, it Is learned that in this matter as
in all Others the commissioners viii feel
themEelves bound by the strict letter of
the law. If the county attorney advises
that the county has a legal right to col
lect these back taxes, that the corpora
tons affected are legally bound to pay
them, it is almost a fixed certainty that
actions to recover the taxes will be in
sttuted at once.
From the same source 1t is learned that
the commissioners argue the matter with
themselves In this wise: If the taxes are
due, it would be hideously unjust to other
taxpayers that they be not collected, the
commissioners having no right to dis
eliminate between individuals or corpora
tons as to which shall be taxed and which
shall be exempted. Their duty in the mat
ter, their opinion is said to be, is per-
emptory and compelling. If the taxes were
found 10 be due and owing, and they failed
to institute steps to recover them, any
taxpayer in the county might proceed to
force the institution of such proceedings
by writ of mandamus that the commits
sioners would be forced to obey They
do not think, therefore, that they have
any discretion in the matter, and if Mr..
Saussy says the taxes are due from these
corporations and the courts uphold his
view of the law. it passes doubt that they
will be collected.
A number of corporations are believed
10 be affected by the view of the law talk
en- by the Supreme Court. The railroads
will be among the first sufferers, the ex-
press and telephone companies and the
telegraph companies will also have to pay
taxes for a dozen years, and number
of, other corporations of the like quasi
public character will be similarly mulcted
of taxes due the city and county.