The Savannah morning news., 1901-07-24
MORIES MOI EXEMPT.
,,,-,I DECISION OF SUPREME COURT
IN MILITARY CASE.


r,,,Iic property, Says the Supreme
rourt-Gunrds and Hussars Pro-
.ted by Old Exemption From ALI
TAXATION.
-,,, decision of the Supreme Court OF
-+,te in the case of the Gate City
wv aqainst the City of Atlanta
ms to leave no room to doubt that
~ tna military commands owning ar
in the state, save those few
n-S are protected by legislative ex-
ions granted before 1863, will have
80, taxes upon this class of prop
erty. en- ubo vac
.ordav TO several lawyers of the city
.,.ho are interested in military matters
~ they gave it as their opinion, off
- of course, and not intended to
-, anal that the First Regiment and
,be chatham Artillery, under the rules
81 law announced in the decision,
,,ould have to pay state, county and
,,pnicipal taxes upon their armories,
Unless something was done to protect
,,er, hut that the Savannah Volunteer
cuards and the Georgia Hussars,
which are exempted from the pay
mont of all taxes by the legislative
enactment passed in the late 50s, are
not affected by the decision. The Re-
nublican Blues are also granted tax
avenption by the same act, but the
Blues have since become incorporated
Win the First Regiment and own no
ormorv property in their own name
and right. 1t has been suggested that
the First Regiment might protect it
self by placing it's armory in the name
of the Blues. The First Regiment Ar
Tnorv is the only one in the city that
is used solely for military purposes
and it has seemed to some of its Of
fcers that this should serve to exempt
Il from taxation. Under the sweeping
terms of the decision, however, 1t does
not seem that this is sufficient.
The opinion in the Supreme Court
was rendered by Mr.. Justice Cobb,
and is in full as follows:
"Oct. IS, 1885, an act was approved
which declared: Each armory owned
and occupied by any command of said
volunteer forces shall be, to all intentS
and purposes, public property-that is
10 saw the state shall have the right
TO use the same for public purposes
of a military character, to quarter
troops therein in times of emergency,
to be judged of by the COMMANDMENT
chief and to otherwise use the same
for military purposes, such use, how
ever to be consistent with the occupa-
ton of the same by said command
holding the legal title thereto. and so
as not to GUST the said command there
from, and as such public property, each
said armo and the land upon which
Il is situated while it is used and &C.
eupied as such, shall be exempt from
any taxation state, county, or munic-
ipal The adjutant and inspector gen
eral shall see that all such armories
are kept in serviceable condition, and
shall report on the same to the COM
mander-in-c in his annual report.
All rents or income of any portions of
such armories shall be the property o:
the command owning the same. The
state shall not appropriate any money
for the repair of such buildings, but
all repairs and other expenses incident
10 preserving and repairing such
buildings. shall be paid by the COM
mand owning the same. Acts 1884-S5,
p. 81. Political Cole, Section 1856. I'm
der the Constitution the General AS
sembly may. by law, exempt from tax
alton all public property. Civil Code,
Section 1884. The General assembly
under the authority thus granted has
declared that all public property shall
be exempt from taxation. Political
Code, Section 1872 In Mundy versus
YanHoose, 104 Ga 299, Mr. Justice Lit
tie says: Public property. in the
sense as used in the provision for rem
dering property exempt. means prop
erty belonging to the state, or to the
political divisions thereof, such as
Counties cities, towns and the like.
Taxation is the rule. and exemption
the exception. Athens Waterworks Co.
versus Athens. "a Ga. Alb.
The general assembly has no au-
thority whatever to exempt from tax
atlon any species of property except
those specifically mentioned in the
constitution. Anyone claiming an ex-
emption from taxation must show an
act of the general assembly passed in
pursuance of the constitution author
Hlng the exemption, and in constituting
Such an act every doubt is to be re-
solved IN favor of taxation and against
exemption. In the present case an eff
lott Is made to enforce an attempt by
tne general assembly to exempt from
taxation the property of aprivate cor
poratlon known as the Board of Trus-
tess OF the Gate City Guard. The ex-
emptlon from taxation is claimed I'M
uer that part of the act above referred
10 "hlch declares that an armory own
81 ana occupied by the volunteer mil
isdry forces of the state shall be pub
nc property, to all intents and pur-
uses. 1t is not pretended that the
CouiIulng In which the armory of the
pdte city Guard is located is owned
~. the state, or any political division
ieIeoi' or that the corporation which
nolus the title to the building. holds
:, tAcluslvely for the benefit of the
,'aue' or a subordinate public corpora
uon, 1t is claimed. however, that a
IT, uoh OF the building is used entire
LOT purposes which are of a public
ssa.tuIe' and that, while the corporation
ve..Fes an income from the remaining
~ ta tloh OF the building, this income. af-
~, paying the debts of the corporation
W.. - ed IN the erection and mainte-
ci,a.' OF the property. is used ex-
tsI.siNely Tor public purposes in main
ss '''Hs the military company known
ne Gate City Guard. which is a
t,.lVi me regular volunteer military
- OF the state. That property is
-. oi the state. That private pro-
- r. used exclusively for public pur-
NJ. noes not change the nature of the
60 ~ or the title thereto so as TO
No, u INTO public property. II is
'essary In the present case to de-
ris Who would be the owners of
60 "periy In the event II should ever
vbIl 20 De used for the purposes for
rsr the military company was or
n h. ana the property acquired. but
b v,,,,'i'lolent TO determine, as II can