The Savannah morning news. (Savannah, Ga.) 1900-current, 1901-07-21
TAXES ON MILITARY
SAVANNAH COMMANDS MAY HAVE
TO PAY ON ARMORIES.
GUARDS BELIEVED EXEMPT.
BY A STATUTE EARLIER THAN
1868.

| In That Year the Code Was Adopted,
But Before Tint Time Exemptions
From Taxation Were Perpetual
COntracts-No Such Protection for
First Regiment and Chatham Ar
tiIIery-DecfsiOn of Supreme Court,
That Has Made the Trouble, May
he broad Enough to Include
Guards and Hussnrs-If 1t BE So,
Things Have Come 10 Pretty
Pass, Says Col. Garrnrd.
The decision of the Supreme Court of
| the state in the case of the city of At
lanta against the Gate City Guards,
the effect of which was noticed in At
/ lanta dispatches to the Morning News
yesterday, may very seriously affect
some of the military commands of that
city. 1t may, indeed, affect all of
them, though as 1t is understood here,
the decision is not thought to be broad
and sweeping enough to bear this con-
struction.
The decision generally is to the eff
feet that the Act of 1885, which ex
empts from taxation the armories of
all military companies, battalions and
regiments in the state service is I'M
constitutional. The court lays down
the proposition that only public prop
erty can legally be exempted from tax
ation under the constitution of the
state, and that, therefore, the act of
1885, which exempts armories, is I'M
constitutional and void.
At first blush the decision looks bad
for the military commands of this city,
all of which own handsome armories.
that of the Savannah Volunteer
Guards Battalion is a particularly
handsome and costly structure, worth
with the land upon which it stands,
probably SIPS, 600 The First Regiment,
the Georgia Hussars and the Chatham
Artillery are all owners of handsome
armories and the aggregate value of
these buildings is certainly as great as
that of the Guards Armory, and prob
ably greater.
Col. William Garrard, chairman of
the Finance Committee of the Guards.
stated yesterday, however, that the de-
cision, in his opinion. would not affect
that command. The commands ex-
the state prior to 1868, when the code
was adopted, and is in the nature of
a perpetual contract. Col. Garrard said
he believed it would suffice to protect
the property of the Guards against
state county and municipal taxation,
A similar exemption is enjoyed by
the Georgia Hussars and by the Re
publican Blues. but there is no pro-
lection of this character, either for
AFfi1 Fo- Az
Regiment, as an entirety. The Re
publican Blues are a part of the regi-
ment, however, and the difficulty may
ne obViated by having the property
held in the name of that company.
1t is impossible to say just what the
effect of the decision will be-" said Col.
Garrard, before the full text of it
has been received in Savannah. l do
not apprehend that it will affect the
present status of the Guards and the
Hussars, though of course it may be
sweeping enough to do so. In that
event some other method will have to
be devised in order to protect military
commands. Things will have come to
pretty pass when the armories built
by the military commands of the state
FOR the protection of the states prop
erty, arms, uniforms, accoutrements
and ammunition. are taxed by the
state. If it be so that the decision is
to this broad and general effect, some
other method of protection to the mill
itary will have to be devised"
The military of this city will await
with considerable interest the arrival
in the city of the text of the decision.
If 1t is going to make 1t necessary for
the commands to pay taxes upon their
armories it will be a very serious blow
to the efficiency of the state troops.
Owning an armory is not a profitable
investment for any of them and If in
addition they are compelled to shoulder
the heavy burden of state, county and
municipal taxation they are going to
find the load very hard to carry.
1t is not at all likely that. they will
sit quietly under the burden. On the
contrary an immediate effort, as Col.
Garrard suggests, will probably be
made to relieve the commands of tax
alton upon their armories by some plan
consistent with the present law. If
this cannot be done, on account of the
Interpretation placed upon the law by
the Supreme Court in its recent decs-
ion, the effort will be to have the law
changed.
The Guards were before the County
Commissioners yesterday, with an at
tempt to take advantage of the COM
mand's constitutional exemption from
taxation. The Guards own some lots
near the corner of Hall and Barnard
streets, upon which they have been
paying taxes for a number of years.
No advantage was taken, during the
time when the command was in easy
financial circumstances. of the exemp-
ton from taxation upon all it's proper
ty that the command enjoys, and taxes
have been regularly paid. Now that
the Guards need money and need ii
badly, they want to have this property
on Barnard street taken off the tax d.
gests and Col. Garrard and Maj. Will
hanson appeared before the commits
sioners and asked their good offices
in making an appeal to the controller
general for this relief. The commits
soners heard from the representatives
of the command at some length and
promised. after the hearing. that what
ever they could do in the matter would
be done.
MONDAY ONLY.