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~'an~a~y 8~ 1~24 <br /> <br />interest therein. Recently in the case of 'Powers and others v 0ity of Richmond,t in 122 Va. <br />32~, decided Jan. 24, 1918, ~the Supreme Court of Appeals passed upo~ this charter_provision <br />and held that taxes due ~he City were liens upon the property iD the hands of~me remainder- <br />men. The charter of the Olty of Portsmouth is identical with the charter or,he City of Ric~mond <br />before the amendment, ~oth of which were formed after the provi~ions of the state law concern- <br />~ng taxes. Hence if the C~ty ef Portsmouth desires it may !nye its charter c~anged to confers <br />te the prov~siens of the Richmond. amended charter, and in t_his case the City will not lose the <br /> <br /> There is, however, another side of the question, ~nd that is whether it is right for the <br />City_ to sllew the person Who has the use and enjoyment ef the property to omit paying the <br />taxes and then c~h~_rge it ~gainst a person ~ho hms received no benefit from the property and <br />who will be compelled to pay something another o~ht to pay, it will be r~tnral for the <br />tenmnt to neglect paying the taxes because the income from the property is all that he will <br />~eceive and the less he pays. t,h.e more he ~ill receive-. The remainder-men will justly say it <br /> s the City's duty to collect the t~x fr~m the person in e~joyment off the p~eperty ~ud <br />it is an injustice to him for the City to neglect this duty and the~ make him ps~v the <br /> <br /> I have attempted to ~bmit both views of the matter as feed for thought. <br />ther~ ~tl be hard oases under either rule~. This is one of ~e m~tters which <br />consider when we take the qu~estien ef amending the City eba~ter~ <br /> <br /> But after all <br />1 think we should <br /> <br />very truly, <br /> <br />0n motion of ~r. Broo~s, <br /> <br /> R. C, Barely, City Atiorney~# <br />the 'recommendatien qf the N~nage~ .was concurred in, <br /> <br /> 5th. #in accordance with instruction,s given at the last meeting of the Council, I am <br />forv~rding herewith drawing showing lo~ation and details of oil station at Cqurt and ~ythe <br />Sts. The sidewalk en the south side of the property has been re-lecated~in accordance with <br />a suggest~ienmade to me By Dr. Vernon Brooks. This has p. ermitted a widening of the stree~ <br />as indicated. I believe this will considerably lessen the hmzard due to traffic at this point. <br /> <br /> Af%er ~his mo~ficatio~ ef ~he ~idewalkhas been made, the~e will remain a narrow <br />triangular strip of land belonging t~ the Cmtywhich will be uaeless for street p~urposes., i% <br />should therefore be sold as presc~ibedby law~ <br /> <br /> I als~ believe that a sufficient width of side~lk should be acquired in front <br />of Alexander'm house to give a reasonable communication for pedestrimms. This would probably <br />re~uI~e the purchase of the.~ prcper~y covered' by his steps. <br /> <br /> ~th the oil station fronting on Court St. as I h~-ve already reported, the ~ran~- <br />ing of the ~e~ni~ or mrs erectzon is an executive function and the only problem now before <br />the 0ounci~ is the of the ~ : to the City a% the northwest corner <br />ef Court and Wythe th the ~osed and the 'sale of the remaining useless <br />property, ~elmeve the en~vo m~tter can be finally disposed <br /> <br /> On motion e~Nr. ~recks, the N~n~gerw~s muthorized to acquire or cond~mns~f~icien~ <br />lamd to give a l0 ft. sidewalk te northwest corner of Fourth and WYthe streets, te conform <br /> ~[r. 0~st excused from voting~ Ayes-- Brooks, Eutchins, <br /> <br />to plans <br />Smith~ <br /> <br />to, <br /> <br /> to eree~ a gasoline s~at'iom be agreed <br /> , t~e ~nager, Counci~ reserving the righ~ t.o' ¢toSe <br /> <br />~IN~D ~SI~SS <br /> <br /> The f~llowlng erdi~ance, ~hi~h'had been p~aced~ on its'first reading ~y 'Council December <br />2?th, was take~ u~ and- rea~: <br />~ ~ Am~din~neeP~hibitimg Smoking o~ the O~yi~ of ~ted <br />CIEa~e~es, , Etc~, in~o ~e ~aiting ROo~ off Fer~ Te~inals ~d Oa~i~ ef <br /> <br />the <br /> <br />the erdins~ce be emended by s~riking out the words <br /> <br />t <br /> <br /> 2,. <br /> Ordinance be ~iepted, as amended. The motion' wa~ lest~ <br />~ £ourths vo~e bemmg ~ecesssr~f fief passage: <br /> <br />L.E.B.), 2. <br /> <br />~/hite, <br /> <br />The following ordinance, which hsd also been placed on its first reading December <br /> <br /> An Drdi~nce Res~ricti~i Rotte~ SEating in the City of Portamouth~ <br />MM. Smile:mewed'that the ordinance be amended ~ym~-~ing the fine not less than ~ less than $2.00 nor More than ~ <br /> <br /> <br />