The Savannah morning news. (Savannah, Ga.) 1900-current, 1902-01-08
NO TAX FOR GUARDS
THE OPINION IN WHICH ATTORNEY
GENERAL SO HOLDS.
GUARDS WILL REoRGANIzE.
SETTLEMENT OF TAX QUESTION
LEAVES THEM FREE.

Plans for the Reorganization Have
Practically Matured--Were Held
Up by the Delay of the Controller
General in Notifying the Tax Col
Iector of the Exemption of the
Property of the Guards from Tax
atiOn-Matters Brought to Focus
by Hon. j. r. Cann-Ohicers May
Now Proceed with Their Plans
for Getting the Property Out of the
Receivers Hands.
Plans have practically matured for
the relief of the Savannah volunteer
Guards Armory property from a re-
ownership in which it was placed
about two years ago. 1t is expected
that it will be short while before an
order of the court is granted, freeing
the property from the receivership. Mr.
John d. Carswell has served as re-
ceiver since his appointment when the
court took charge of the property.
A plan of re- organization has been
submitted to the Penn Mutual Insur
ance Company and the other holders
of bonds that has met with their
approval. Just what this plan is is
withheld for the present, but it bids
fair to be carried out.
When the plans for organization
were proceeding most smoothly a few
months ago there arose the question
of taxation upon military armories. 1t
was held that the military commands
of the state were liable for taxes upon
their armories. Such a decision would
have meant a matter of $1,000 a year
to the Guards, and so large an annual
expense threatened seriously the frul-
ton of the plans that had been formed.
Col. William GaTard took the mat
ter up, preparing a brief. which he
submitted to the controller general.
The question was presented to the at
torney general, who found in favor of
the Guards. That the attorney gen
erals opinion was favorable to the
Guards was announced in the Morning
News dispatches from Atlanta. soon
after the question of military taxation
was raised, but, for some reason. the
controller general did not notify the
tax collector that the Guards were ex-
empt. nor was the decision of the at
torney general published. This delay
on the part of the controller general,
officers of the Guards said yesterday,
has caused their plans to hang fire.
Hon. ]. Ferris Cam, who is an ex-
captain of the Guards, was in Atlanta
DAY before yesterday to attend the
meeting of the Depot Commission, OF
which he is a member. While there he
saw the controller general, who gave
him copy of the attorney generals
decision and told him that he would
Immediately notify the tax collector of
Of tla
torney generals opinion is as follows:
Hon. w. A. Wright, Controller Gen
eral, Atlanta, Ga. Dear Sir: Replying
to your request for advice as to the
application of the Savannah Volunteer
Guards to have stricken from the tax
digests of Chatham county the entries
constituting the returns of the Savan-
nah Volunteer Guards for the years
1895, 1896. 1897 1898, 1899 and 1900, as
authorized by section SO of volume 1
of the code, for the reason that the
same were entered by mistake l beg
leave to submit the following:
The facts as set forth present only
one question and that is whether the
property of the Savannah Volunteer
Guards covered by said returns is sub
ject to taxation. In 1851 the Leefsla-
ture chartered the Volunteer Corps of
Infantry then existing in Savannah
under the name of Savannah Volunteer
Guards, and authorized the corpora
ton thus created to hold such property
rs may be deemed necessary or con-
Nenient for the purposes of said corps
See Georgia laws 1872, page 539. In
1859 this charter was amended so as
to exempt all of the property acquired
by the corps from taxation under the
laws of this state and the ordinances
of the city of Savannah
This charter. having been granted
prior to the code of 1863 and the amend
ment thereto also ante-dating the code.
constitutes contract between the
state and the Guards which the state
cannot now violate by subjecting to
taxation its property contrary to the
terms of the amendment of 1859. "a Ga.
42S; Wheat. SIS; 16 How. 369 Wall.
49O; Is Wall. 244-2i9: los U. S. 362-367
l therefore think it proper for you to
correct the mistake as prayed for by
the Guards. Yours very truly,
J. M. Terrell,
Attorney General"
This removes the impeachment, and
the officers Will proceed at once with
their plans. Col. Garrard, their for
mer comma nder, and Maj. w. w. Will
Hanson, at present in command of the
Guards, together with other officers.
have looked forward to the time when
they might bring about the dismissal
of the receivership, and they now be-
lieye that it is but matter of a short
time when that end will be accom-
plished.
Col. Garrard holds that the Georgia
Hussars and the Republican Blues
have similar charters to that of the
Guards. Those organizations, therefore.
are exempt from taxation, under the
opinion of the Attorney General. which
the Controller General has accepted.
1t has been suggested that the other
companies of the First Regiment, us
ing the Regmental Armory on Aber-
corn street, whose charters are not as
that of the Republican Blues, NAV
have to put the property in the name
of the Blues in order to secure tax ex-
emption.