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April 28th,_ 1931o
<br />
<br />mailed to me a copy of the.letter s~omitted to the Council marked ~O.K. Harry O~thriell,
<br />0. & P. Justioe~ 3/19/31" which I am retum~ing herewith_ Since then I talked with Jus-
<br />tice Cuthriell and he tells me that there w~s no doubt of the fact that a mistake was
<br />made by the Police Officer and that the mistake was discovered shortly after the fine had
<br />beenpaid into the City Treasury and that there was no way of getting the money back ex-
<br />~ept by action of the City Council, He thinks that the money should be refunded~! Before
<br />talking to Justice Cuthriell,~I wasof the opinion that to refund a fine would cause a~y
<br />disgruntled person who has heeh fined in the Police Court to apply to the airy Council.~
<br />Justice Cuthriell does.not take this view.
<br /> The City received Four~.O0) Dollars of the fine and costs, and the other thirty
<br />($0°30) cents was paid to the Justice of the Peace for issuing the warrant~
<br />
<br />Yours very truly,
<br />
<br /> Motion of Mr.
<br />by the following vote:
<br />
<br /> R. ac Barclay, City Attorney.,
<br />
<br />Mayo that we appropriate $4.30 to make said refund, was adopted, and
<br />
<br />Ayes - Brooks, Hutchins, Maupin, Mayo, Oast, Ogg, Stewart
<br />
<br />Nays - None.
<br />
<br />"Portsmouth, Va., April 28, 1931.
<br />
<br />Hon. City Oouncil,
<br />Portsmouth, Virginia;~
<br />
<br />Gentlemen:
<br />
<br /> (1) A~ your meeting held on March 2, 1931, you referred to me a petition from
<br />the Trustees of the Park View Baotist Church asking that they be relieved from the pay-
<br />ment of taxes assessed agaiust t~e church for the yemr 1920 on property on the east side
<br />of Hatton~ Street. This land was pumchased by the church in 1919 and held as vacant pro-
<br />perry until 1924, at which.t~me the church building was erected~'
<br /> Under clause (b) Section 183 of the State Gonstitution, the following pro-
<br />perty is exempted from taxation:
<br /> "Buildimgs with~the land they actually occupy and the furniture ~nd furnish-
<br />ings th~rei~ lawfully owmed ~ud held by the chumch, churches and religious bodies
<br />and who~l~ and exclusively used for religious worship or for the residence of the
<br />mznister of~ any such church or religious body, together with the additional, ad-
<br />Jacen~ land reasonably necessary for the convenient use of such building."
<br />Hence, vacant lamd not used in connection with a ch-~ch building is not exemp~ from tax-
<br />ation. Thtrefore, the Pa~k View Baptist Ohu~h is not entitled to the relief asked for,
<br /> (2)'At y~ur meeting held on ~a~eh 2~, 1931, you r~ferred to me a cc~catiom
<br />from C. S.'Morse, Trustee and Treas~er for the Methodist Dmstrict Parsonage. Yu~d, for
<br />relief of taxes ~r part of the year 1923 on proper~y $?32 P~k Avenue. I fmnd t~at this
<br />property was purchased by the TrUstees of the Methodist Episcopal Church, South, as a place
<br />of residence for the Presiding Elder of this District; I understand that it has been cus-
<br />tomary for the Council to pro-rate taxes on church property from the time the property
<br />starte~ to be usedfor church purposes. This proper~y was immediately tua~ed over te the
<br />churCh and has been held for that purpose since April 13,~t923; Mr. Me=se i~asking, that
<br />eight mo~ths of the taxes be returned, which ~mo~ts to One Hu~dred andFive ($105.00)
<br />Dollars.
<br /> (3) At you~mee$ing held on Ap=t1 l~, 193t, you referred to ~e a petition of'the
<br />estate o£.~ R. ~. Bullcc~ asking to be relmeved of taxes assessed as ommtted for the years
<br />1927, t9~8, 1929, and 1930 on property ~lOO? Parker Street, I find that this property has
<br />been Previously assessed as ~lO0?Maupin Street a~d should not have been assessed as cmi~-
<br />ted property. The following taxes should be relieved:
<br />
<br />19 o ..............
<br />
<br />1927 ........ r
<br /> Total ---
<br />
<br />$ 21~20
<br /> 23.1l
<br />
<br />Yours very truly,
<br />
<br />R. C. Barclay, City Attorney."
<br />
<br />Motion of l~v.~ Stewart to concur in the Oity Attorney's recommend&rich w~s adopted.
<br />
<br />NEW BUSINESS.
<br />
<br /> Daily report of the Accounting Department for April 2lth, 1931 was received and
<br />ordered filed.
<br />
<br /> Petition of Joe Lewin a~ud sundry others to h~ve sewers installed in Brighton,
<br />was referred to the Oity Manager;~
<br />
<br /> Report of audit by W. P. Jordan & Oompauy, of the ferries for March 1931, was
<br />received and ordered filed;~
<br />
<br />
<br />
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