New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-04-24


Resolred, That the Administrator Of Pub
lie Accounts is hereby authorized to cancel
the assessment of $1,000 income against
Frank Williams for the year 1871, tax bill
No. 1905. e.r
Adopted. '
Mr.. Bonzano reported unfavorably on the
petitions of the Dubois heirs and Mrs. jose
phine Horrell, asking to be reimbursed with
money paid for costs and charges in certain
tax suits.
Adopted.
BY Mr.. Bonzano:
Resolred, That permission is hereby
g1anted to Messrs. c. E. Girardey and as
sOciates, contractors for the construction of
street railroad on Bourbon and Royal
streets, as per ordinance No. 1906, to es-
tablish double track, switch and neces-
sary turnOuts at the neutral ground on
Canal street, between Camp and Magazine
streets, subject to the same terms and cOndi-
tions now in existence between the city and
the st. Charles Street and Crescent City
Railroad Companies, and subject further to
the conditions named in the original Ordi-
nance above mentioned D. e., shall within q
reasonable time conform to the plans on file
in the Office of the City Surveyor for a
trunk railroad on Canal street, ordinance
No. ll43, dated May II, 1869.
Laid over to be printed.
BY Mr.. BonzanO:
DKPARrHRsr OF AssEssxKyrs,
April %, 1872.
To the City Council Of New Orleans
The petition of the Grand Lodge MA
sonic| for remission of their taxes assessed
for 1869 and 1870 has been some time before
me. After mature consideration, l beg
leave to report in favor of the application.
The property does not, in any manner, par
take of the features of joint stock cor
'poration; there are no dividends or profits
allowable in any shape whatever, and the
exemption must be acknowledged. The
tax is unenforceable, and the bills ought to
be cancelled. l, therefore, submit the fol-
lowing resolution.
Rcs0lred, That the Administrator of FL
nance withdraw the bills of taxes assessed
upon the rolls of 1869, 1870 and 1871 on the
Masonic Temple property, within the
boundaries of Delord, CarOndelet and Cal
Hope streets, St. Charles avenue and Tiveli
circle, and return them to the Administrator
of Public Accounts for cancellation.
H. BONZANO, Administrator.
Laid over to be printed.
By Mr.. BonzanO:
DEPARTMENT OF AssEss.nxrs,}
April %. 1872.
To the City Council Of New Orleans:
The undersigned, to whom was referred
the petition of the attorneys of the First
Presbyterian Church of New Orleans, re-
spectfully reports that he has carefully ex-
amined the subject and the arguments
tending to show that the residence of DR..
Palmer, on Prytania street, can not be as
sessed for taxes because it belongs to the
congregation, and churches and the lots
of ground thereto appurtenant and used
Herewith" are exempt.
This residence is denomiuated in the pc
tition a parsonage, but that name gives it
no exemption under our laws. The fact of
the building being the residence of clergy
man gives it no exemption, nor does the
fact Of it belonging to the congregation. 1t
is at least mile from the church, not ap-
pertaining to it or the grounds, nor used
with them for religious purposes in any
sense which would make it come under the
usual exemption of churches.
Where the grave-diggers' humble abode,
or where the parsonage itself is built
upon the church grounds or lots appur:
tenant thereto, it loses somewhat its quality
as private residence, and becomes more
identified with church uses; in such cases
the exemption may, perhaps, be SO plausibly
argued as to admit of doubt, but if the lot,
though adjacent, is separate and not used
Herewith, it could then not claim exemp-
ton. 1t is doubtful if lots once built upon
do not lose their non-taxable privilege, if
so separate from the church building as to
be denOminated or used for q private resi-
dence. Whatever doubt may exist in such
cases. however, can not extend to an invest
ment made by the congregation to be
rented, donated or otherwise placed at the
service of the pastor.
Such a disposition can he considered
merely as an Investment, and tantamount
to a reduction or Communication of so much
salary as is thereby saved him in the shape
of rent. Such an investment, though be-
longing to the congregation in its corporate
capacity, is by no means an appurtenance
under the head of ''lOt8 appertaining to and
used with the church,
l therefore. with much regret, report in
the negative.
H. BONZANO, Administrator.
Laid over to be printed.
Petitions, Etc.
A petition of property owners, for cutters
and bridges on Lohdon avenue, referred to
the Administrator of improvements.
A petition of Dan Daley, referred to
the Administrator of Commerce.
Of residents of Delery street, complain
ing OF cOffeehouse, to the Administrator of
Police.
OF Hy. johnson, to the Administrator Of
Assessments.
Of citizens of Baronne street, for addi-
ditional water plug to the Administrator of
Waterworks,
Of Sisters of Mount Carmel to Admins
traitor of Public Buildings.
The Council then adjourned.
Fl. CONQUEST CLARKE,
Secretary.
1 AWc nE Tue cIAIE ne I0IlIcIAMA