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November 24th, 1931.
<br />
<br /> At-a regular meeting
<br />8:00 P.M., there were present:
<br /> Vernon A. Brooks, W. R. Hutohins, E. W.
<br /> Oast, A~chibald Ogg, J. R. Stewart -
<br /> Also the City [~anager.
<br /> Vice~President J. R. Stewart in the Ohair.
<br />
<br />of theCity Council held on Nove~oer 24th,
<br />
<br /> Maupin, Jr., ~rthur ~&ayo.,
<br /> ?.
<br />
<br />193!, at
<br />
<br /> J.Alden
<br />
<br />special meeting held
<br />
<br /> Minutes of regular meeting held November 10th and
<br />Nove~oer l?th, were read and approved.
<br /> The following communications were read from the City ~nager:
<br /> 1st -'!I beg to report that on December 5th, we have ~225,O00.00. worth of
<br />notes~d~e and on Dec,bet 15th we have $250,000.00 worth due, and on December 20th,
<br /> worth.
<br /> The notes due on December 5th can be oaid ~,~ of current revenue and
<br />if necessary refunded late~. I am presenting two ordir.~ances-to refund the notes due on
<br />December 15th and 2Oth respectively-'~
<br /> On motion of Mr. Ogg, the following ordinances were placed on first
<br />r e ad ing:
<br /> A - "An Ordinance Authorizing the Borrowing of Two Hundred and Fifty Thousand
<br /> Dollars in anticipation of the collection of the revenue for the year
<br /> 1932 and providing for the issuance of a note or notes therefor.
<br /> B - "An Ordinance Anthorizing the Borrowing of Three Hu:odred Thousand Dollars
<br /> in anticipation of the collection of the revenue for the year 1932, and
<br /> p.ovm~-~ng for the issuance of a note or notes therefor.
<br /> 2nd-"I am inclosing herewith jury bill for the Co-o~vt of Hustings for the
<br /> October term, amo-~uting to $202.50 and one special Grand Jury bill for the same court in
<br /> the amount of $55.00, and a bill from the Circuit 0curt for October term, in the amount of
<br /> SYO.O0, making a grand total of $321.50.
<br /> We have a free balance of $85.00 in the Cou~t appropriation for jury
<br /> fees, making it necesss-vy ~for the Council to aopmopriate $2~.2.50 to cover the tt~vee bills.
<br /> I hereby recommend that $2~2.~0 be made avaiia%ie at this t~me."
<br /> On motisn of Mr. Hutchins, ~h~e~ ~ecommendation w. as conctur~ed in, and
<br /> an aplaropriation for same, of $~k.'2.50, ~ras allowed, Jand by the followmng vote:
<br />
<br /> Ayes - Brooks, Hutchins, Maupin, Mayo, Oast, 0gg, Stewart -
<br />
<br /> Nays - None.
<br />
<br /> - UNFINISKED BUSINESS -
<br />
<br /> The ~ity Manager's recommendation that an ~opropriation of $1,106. y6 be
<br />made for boarding city prisoners in the city jail, laid on the table Nove~oer 10th, was
<br />taken up and read, and on motion of N~. Hutchins, an appropriation of $1,106.76 was allowed,
<br />and by the followir~ vote:
<br />
<br /> Ayes- Brooks, Hutchins, Maupin, Mayo, Oast, Ogg, Stewart - ~
<br />
<br /> Nays - None.
<br />
<br /> Daily report of the Accounting Department for November 23~d was received
<br />and ordered filed.
<br />
<br /> The following communications from the City Attorney were presented:
<br />
<br /> 1st - "At you~ last meeting you referred to me certain corrections made
<br />by Jno. g. Niemeye~, Commissioner of the Revenue, for taxes for 1931.
<br /> I have examined the list and find that those relating to real es-
<br />tate were occasioned by errors made in copying the land book of the City and that the
<br />reotions were correct.
<br /> In regard to the corrections made on the personal property book,
<br />these corrections were made for several reasons, the majority of them being duplicate as-
<br />sessments, and the la~gest one being because the mad~ne=y had been removed. All appear to
<br />have been correctly made, as far as I could ascertain. The City 0olleotor should be given
<br />credit for the amomnt of taxes reduced."
<br />
<br /> Motion of Mr. Ogg that we con~ and said taxes be relieved, was
<br />adopted. 2nd - ~At you~ meeting held on October 13, l~31, yo~f~e~ ~? moa com-
<br />munication of W. S. Low~y and Son, reruesting a refunder Thirty-One~$j~,OO~ ~o±±a~s paid
<br />for a city license tax for the year 1931. This tax was paid for a baker's Ixoense.
<br /> I understand that Mr. Lowry is engaged in making doughnuts and cakes
<br />and sells them to the stores in the city. We recently had a test case in court, in which it
<br />was held that a baker is classed as a manufacturer and as long as he confines his ~les to
<br />merchants, he is no~ s~oject to tax. Under this state of facts, it appears that ~. Low~y
<br />was not subject to the payment of the license tax and is entitled to the reikn~d. The money
<br />was paid and the license issued to ~. O.L. Lowry.~
<br />
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