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At a regUlar meeting of the City Council, held January 10th, 1939, at 8:00
<br />P.M., there were present:
<br />
<br />John P. Leigh, George L. Grimes, J~es N.Howard, W. _R'. Hutchins,.
<br />Frank D. Lawrence, C. E. Warren,H. Earl Weiseman, Pearle J. Wil-
<br />~on, and the City Manager.
<br />
<br />Minutes of regular meetir~held December 27th, 1938, were read and approved.
<br />
<br />The following communieation~ from the City Manager was read:
<br />
<br /> '~The bridge along tpratley Street, f~m Park View to West Park View should be
<br />replaced by a culvert. In order to do this work, it is necessary for the City to get the per -
<br />mission of the United States Engineering Department_ I therefore request that you aporove the
<br />construction of the culvert, and pass the attached resolution."
<br />
<br />Resolu~ ion -
<br />
<br /> UBE IT RESOLVED that the City Mar~ger of the
<br />City of Portsmouth be and he ~e hereby directed to apply
<br />to the ~istrictI Engineer of the United States Department
<br />of Engineering at No~folk for the necessary leave and
<br />thority to construct a c~vert across a~ arm of $cott's
<br />Creek, along Spratley St., from Park View to West Park
<br />View, snd that he sigh all necessary applications and
<br />papers required for such privilege."
<br />
<br />On motion of Mr. Hutohins, said resolution was adopted, s~d by the following
<br />
<br />vote:
<br />
<br />Ayes: Leigh, Grimes, Howard,
<br /> - Weiseman, Wilson
<br />Nays: ~one.
<br />
<br />Hutchins,
<br />
<br />Lawrence, Warren,
<br />
<br />The following communications from the City Attorney were read:
<br />
<br /> let - "In reference ko the letter of ~rs. Louise Costello referred to me,
<br />requesting .that she be relieved of ts~es on the building on Second Street, at the foot of Har-
<br />rison $treet, for the reason that the building is used as a place of worship, this is a matter
<br />which is not within the province of the City Council. The fact that privately owned property
<br />is used as a place of worship does not exempt it from taxation~ and as all p~operty is subject
<br />to taxation, I c~_~ not see how ~rs. Costello can escape paying taxes on the building in quos -
<br />rich.
<br /> In my opinion, the 0ommissioner of the Revenue was required by law
<br />to assess the property."
<br />
<br />On motion of Mr. Hutehins, same was received and filed.
<br />
<br /> 2nd - "At your meeting heI~ on November 2~nd, 1938, you referred to me the
<br />request of Beacon Light Lodge #3~, for the relief of taxes for the second half of 1938, on
<br />property assessed as 807 County ~t., Lu the name of the American National Bank.
<br /> I delayed reporting on the request until the Commissioner of the
<br />Revenue determined that the property was not taxable for future years.
<br /> Under the policy which the Oounoil has been following for a number
<br />of years, the request of the Beacon Light Lodge should be granted and the property relieved
<br />of taxes amounting to $3~.50, for the second half of 1938."
<br />
<br /> Motion of Mr. W~iseman to conc~ in the Attorney's reeommendation~ was adopt-
<br />ed.
<br /> 3rd - "In reference to matter of Marie Miller for relief of certain taxes
<br />on household furniture, referred to me at your~meeting held on December 2yth, I find that the
<br />personal property tax for the year of 193~ in uhe amount~ of $1.~8 against Marie Millershould
<br />be relieved,, as this assessment was made against both Marie Miller and Sol Miller."
<br />
<br /> Motion of ~Ir. Lawrence to concur in the Attorney's recommendation, was adopt-
<br />ed.
<br /> tth - "In reference to the letters of Mr. Samuel Jones and Mr. J.L. Catten-
<br />head, to be relieved of taxes on personal property in the s~ms of $2.50 each for the year of
<br />1938, these taxes were under the control of the Commissioner of the Revenue at the time the
<br />letters were presented, I understand that he corrected the taxes of Mr. Jonss.
<br /> As for the taxes of Mr. Oattenhead there is no assessment against
<br />his mother or any o~her person for the furniture on the premises. When the assessment was ob-
<br />tained someone at the house returned it in his name. If he is relieved, then his mother should
<br />be assessed and this should be straightened out with the Commissioner of the Revenue before the t
<br />Council relievesthe assessment."
<br />
<br />Motion of Mr. Wilson to relieve Mr. Cattenhe~d of said tax, was adopted.
<br />
<br /> 5th - "Under date of October 21st, 1938, 9olo William H. Sands ad, reseed a
<br />letter to the City Council, requesting a refund of $y6.00 pa~d by Lawson and Newton, stone
<br />dealers of Norfolk, as a license tax for 1936 and 193~. The license tax ordinance required a
<br />permit before a stone merchant could erect a monument in the City Cemeteries, and further pro-
<br />vided that permits could only be issued to persons ~o had paid the city license tax. D.P.
<br />Medlin contested the ordinance and the court held the p~ticUlar prOvision of the ordinance to
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