The Savannah morning news. (Savannah, Ga.) 1900-current, 1903-07-29
VETOED BY MAYOR
POOL ROOM MAN CAN'T GET LIZ
CENSE MONEY.
COUNCIL CHANGES ITS MIND.
ALDERMEN DECIDED TO STAND BY
THE MAYOR.

Mayor Gave the Opinion of the
City Attorney on the Subject of
Refunding Money Once Paid Into
the City Treasury-COunciI Has No
Legal Right to Do This and Il. o.
Mcbride VIII Not BE Able to Get
Back Part of the Amount He Paid
for Pool Room License,
The City Council yesterday unani-
mously upheld Mayor Myers veto of
the report of the Committee of the
Whole, favoring the refunding of one
half of the business tax paid by T. o.
Mcbride for the privilege of conducting
a pool room during 1908.
When the report of the Committee
of the Whole was read at the last meet
ing of Council, it was opposed by only
two members, and was carried. Mayor
Myers placed himself squarely on rec
ord as being against refunding money
once paid into the city treasury, for
the reason that it would establish a
dangerous precedent. and because it is
not legal.
1t was stated at the time that the pool
room proprietor who had been forced
out of business by a decision of the
Supreme Court. would not get back
any part of the money he had paid for
a license, although a majority of the
members of the board had voted fav-
orable to his petition. The Mayors
veto the first one since the CASTOR
street paving case went before Coun-
Gil is interesting, embodying as it does
the opinion of the city attorney upon
question that has often been raised.
The Mayors Reasons.
The Mayors veto follows:
1 return herewith with my disapprov-
al the report of the Committee of the
Whole, adopted by Council at it's meet
ing of July %, refunding to Mr.. IT. o.
Mcbride one-half of the license paid
by him for turf exchange, my veto
thereof being in accordance with the
provisions of an act Of the General AS
sembly of Georgia. passed Dec. A, 1890,
and amended by act of Dec. Z, 1898.
1t appears that under the tax ordi-
nance for 1908 Mr.. Mcbride paid ST.
OUU LOT d specific ldA VI hlCGL6G " CdLAJ
on pool room or turf exchange for
the sale of pools on races. Recently
the Supreme Court of Georgia has rem
dered a decision under which this form
of business was declared Illegal and
Mr.. Mcbride petitioned Council to re-
fund him the tax for the unexpired
portion of the year.
In the eighteen years of my expert
ence as a member of the city govern
II, afI 70
refund a portion of any tax to carry
on business. Numerous petitions have
been filed with 1t and hearings granted,
but in no instance has the Board of
Aldermen heretofore deviated from the
rule that O license must be taken out
for a year in order to begin bust
ness and carry it on, and that failure
to continue the business, no matter
from what cause. was no justification
for a return of the money paid into the
city treasury. In instances where
parties have failed in business, or
where their places of business have
been destroyed by fire, efforts have
been made to secure return OF part
of the license tax proportionate to the
time yet remaining, but the invirable
rule of Council has been to refuse all
such requests.
City Attorneys Advice.
Outside of this unbroken line of pre-
cedents there was in my mind a Sc
rious doubt as to whether Council had
a legal right to refund to Mr.. Mcbride
any portion of the money paid by him
for license to conduct a business, no
matter what the reasons that led to
his disseminating the same. l referred
this question to the city attorney, and
his opinion supports me In the opinion
that it is not legal for the Council 10
make an appropriation from the city
treasury for the purpose of carrying
its action into effect. The city attor-
ney advised as follows:
This business tax was laid and coll
lected under the tax ordinance of Sa-
Vannah for 1908, for the support Of
the government of said city, and for |
the safety, benefit, convenience and |
advantage of said city
at was paid for the whole year into |
the treasury voluntarily and it is
clear that Mr. Mcbride could not by |
suit recover 1t back, or any part of II. |
That tax voluntarily paid cannot be |
recovered back is generally held by |
the authorities. and as Judge Cooley |
states in his work on Taxation 1t |
is immaterial in such a case that the |
tax has been illegally paid, or even |
that the law under which II was laid |
was unconstitutional
w men pdlu illAO NnE NlEdbNIy 1AuB
sum of money became part and parcel !
of the public funds raised by taxation, |
to be held and disbursed by the mu-
nicipality for the support of the city
government and for such public pur.
poses as the law sanctions.
I'm no way can one-half of this tax
be refunded to Mr.. Mcbride; If paid
to him it must be appropriated out of
the general treasury funds and there
must be warrant of law for it. else it
cannot be done legally.
Mcbride Took Chance.
when he paid the tax he took all
the changes of being permitted by the
courts TO conduct the business
The municipality does not warrant
to any taxpayer that he can carry on
q business except in so far as the city
Is concerned.
If this money be paid to Mr.. Nc
Bride, It will not be for any public
purpose, nor for valuable consideration,
but IL will be a gratuity, a donation.
The State Constitution. Article Z,
Section 6, Paragraph l. inhibits a mu-
nlcipal corporation from apprOpriatlng
money for an individual except for
purely charitable purposes