4 Ga. 68 | Ga. | 1848
By the Court
delivering the opinion.
The 12¿7¿ Section of the Act provides that where there is neither lands, goods or chattels to be found, out of which to collect the penalties imposed by warrant of distress and sale, then it shall he lawful for a majority of the Mayor and Aldermen, by execution duly issued, to imprison the offender in the common jail of the county of Chatham, not' to exceed ten days and nights.— The 11th Section of the Act gives to the Mayor and: Aldermen full power to pass all ordinances, rules and regulations necessary for the government of slaves and free persons of color within the city of Savannah and hamlets thereof. The 20th Section of the Act prohibits the corporation of the city of Savannah, from passing any ordinance, rule or regulation, contravening the laws of this State, or the Constitution thereof. Dawson’s Compilation, 464-5.
It is quite apparent, we think, from the face of the act of 1825,
By the 9 th Section of the Act of 1815, it is declared,. “In all eases where free persons of color shall fail or refuse to pay the taxes charged against them, and shall have no property on which to levy, the collector may levy on and hire out said free person of color for such price as will produce the amount due the State.’* Prince’s Pig. 859. The Court below was of the opinion that the non-payment of the one hundred dollars, for which the petitioners were imprisoned, was not a tax, and therefore refused to discharge them.
The object of the ordinance enacted by the Mayor and Aider-men of the city of Savannah, appears upon its face to- be to raise a fund for the support of a watch in the city, and to prescribe the mode of assessing and collecting taxes in the city of Savannah, and for other purposes connected therewith.
Indeed, the 5th Section of the ordinance declares, each free person of color who may remove to the city to reside, shall pay to the treasurer the sum of one hundred dollars in addition to any poll or other tax, assessed by this ordinance upon free persons of color.
When we take into consideration the object of the ordinance-, ass well as the ordinance itself, our minds are irresistibly forced to the conclusion that the section which imposed the payment of one hundred dollars on free persons of color removing to the city to reside, from other parts of the State, is a tax, and nothing else but a tax, and being a tax, its collection cannot be enforced, by the imprisonment of the petitioners. The mode for collecting the tax is. pointed out by the act of 1815, which provides the petitioners shall be hired out for the payment of their taxes, and that portion of the ordinance which declares the petitioners shall be imprisoned for the non-payment of the one hundred dollars tax-imposed, is repugnant to the laws of the State and void.
It was insisted, however, on the argument, that admitting it was a tax, the petitioners might be detained in prison until arrangements could be made to hire them out, in accordance with the
Note. — By a joint resolution o! tlic Legislature of Georgia, in 1842.it was unanimously Resolved, that free negros are not citizens of the U. S., “ and that Georgia willneverrecognizesuohcitizenship.” Pam. Acts, 1842,p. 182p. ptep.