The semi-weekly messenger. [volume] (Wilmington, N.C.) 1897-1908, 1904-01-08

The board Of aldermen met in reg
ular session last night. Aldermen Karr
and Murrell were absent A letter was
read from Alderman Kari in which he
stated hat he was kept away from the
meeting by reason OF having met with
an accident at his mill several days
ago.. The board requested Iecretary
King to write to Mr.. Karr expressing
their regret and hoping him a speedy
There were several matters of con-
siderable importance which came be-
fore the board. Part Of them were lis
posed of and others were either referred
to some of the standing committees or
deferred until next months meeting.
After the reading Of the minutes the
chairman of the various standing COM
mittees made their reports.
Finance Committee-The report was
made by w. H. Yopp, chairman. The
first thing he spoke Of was the matter
of transcribing the Jack taxes into
one ledger. This was referred to the
finance committee by the last meeting
Of the board. Alderman Yopp stated
that the tax books were in a a con-
dition and it ook a long time to look
up the back taxes. He said that the
tax books should be kept in the vault
in the clerks office, for If they were
burnt there would be no record what
ever of the unpaid taxes and il a new
ledger was made this danger would D.
disposed Of.
Alderman Moore moved that Finance
Committee be authorized to have work
don n that an appropriation Of $3.50
be made to do the work. The motion
was carried.
The matter of exempting from city
taxes the capital stock Of the John E.
Carroll Company came up This
company has a capital stock of $25, 00o,
all paid in, and the officers of the COM
pany say that their real place Of bust
ness is in Cape Fear township and that
they are not liable for taxes.
The following opinion of City Attor-
ney w. ]. Bellamy was read:
ITO the Hon. Mayor n Board Of AL
dermen:
'Sirs: In reply to your request for
information relative to the legal status
Of J.. F. Garrell & Co., with particular
reference to the liability Of said corpor-
alton for Municipal taxation on the
stock of incorporation, I respectfully
submit the following report:
"J. f. Carroll & Co., was incorpor-
ated under the general laws of North
/ 01-o1s~- an 49, 1C%L 49,
1901, and in the instrument of incorpo--
alton, it vas expressly stipulated in
the Third Article thereof that the prin-
ciple place of business of said corpota-
rion shall be at San Sauci Farm, in
! Cape Fear township. New Hanover
county State of North Carolina
From evidence that / have been
able to secure relative to the conduct
Of the business, I find hat corporation
maintains in Cape Fear township its
principal business location. The cat
tie necessary for the business is herded
there, the slaughter pens are there, the
dressing and preparatory methods are
conducted there and all shipments ara
made from that place. This being so
and coupled with it, there being an ex
press provision in it's charter that its
principal place of business shall be in
Cape Fear township; the City Of Will
mington could exercise no taxing pow
er over it's stock of Incorporation.
al, therefore, in light of the facts
and law applicable thereto, hold tina
j. F. Carroll & Co. is in no wise liable
for said tax on its stock of incorpora.
ton and hence advise that any charg
that may have been made for tn spe-
cifia purpose be stricken from the ta1
list
Very respectfully.
wv. J. BELLAMY.
CITY Attorney"
Alderman w. z. Yopp moved that the
recommendation of the finance commit,
tee be sustained and that the corpora,
ton tax against the said company b
RENTED. Motion was carried.
A request from Mr.. Timothy Donlar
was read asking that Hibernian hall b,
exempted from taxation. Upon tn,
recommendation of the finance commit
tee he hall vas exempted from taxes
The Armour Packing Company re
fuses to pay tax on their solvent credit
in this city and from b decision O
the board it Jocks like the matter vii
be fought out in the courts. Th
amount of solvent credits listed agains
this company in Wilmington is $40, 00t
All the company wishes to pay tax OF
ais s.. 800 worth Of property.
The Armour Packing Company con
tends that their place of business /
Kansas City and that therefore that I
where they are liable for axes.
In regard to this matter Aldermal
W. 81. Yopp a that the Armour Pack
ing Company came here and compete