From: Oksman, Tim
To: Whitehurst, Charles
Cc: Stublen, Sue; Stromberg, Burle; Chandler, Kenneth; Holt, Paul
Sent: Fri Oct 01 13:45:08 2010
Subject: COLORED CEMETERIES
Mr. Vice Mayor:
 
You have raised certain questions about the interest of the Fisher Family in possibly donating certain valuable property to the City.
 
As I understand it, the items in question relate to Fisher’s Hill Cemetery.   Fisher’s Hill is part of a complex of individual cemeteries that over the years have come to be known as the singular “Colored Cemetery.”   The complex consists of Mount Olive Cemetery, Mt. Calvary Cemetery, and Fisher’s Hill Cemetery.  There is also a “Potter’s Field” believed to contain numerous unmarked graves.
 
This cemetery complex is one of the most important unrealized and unrestored historic assets in Portsmouth.  It dates to the mid-19th century, and it has over the years become the final resting place of many African-American citizens - - including several former slaves and some of our most important historical figures, such as Israel C. Norcom and Ida Barbour. 
 
Most of the cemetery complex was originally in private ownership - - and it has become sadly neglected over the years.  In the past few years, the City has embarked on a sustained effort to try to acquire ownership of the entire cemetery complex so that it can be properly restored and maintained - - in a way that respects those who lie at rest there, and their heirs.
 
You already know these things because for several years you alone have taken the lead role among City Council Members in trying to bring about the restoration of the cemetery complex.  I’m mentioning this brief history only to put it on the record, assuming that my e-mail will have further circulation.
 
Turning now to the Fisher family - - the family still owns Fisher’s Hill Cemetery; and you have been advised that the family may also possess important historical records related to the cemetery.  As I understand it, the family has expressed an interest in possibly donating the cemetery itself and the records to the City, and they wish to know if they may be entitled to any tax benefits if they choose to make these donations.
 
The short answer is that if a citizen makes a donation to a locality (such as Portsmouth) or to a tax-exempt nonprofit organization, the citizen is entitled to a tax deduction.
 
The longer answer is this - - because our office does not have any expertise in tax matters, I cannot give any advice on how the amount of the tax deduction is determined - - only that a donation of property to a locality or to a tax-exempt nonprofit organization does entitle the donor to a tax deduction.   The Fisher family should consult with their tax adviser concerning how much of a deduction they might be entitled to claim for any specific donation of property.  I should also add that if the City can do anything to assist their tax adviser in reaching a favorable determination for the Fishers, I would certainly recommend doing so.
 
I can say with certainty that the City has a clear interest in acquiring ownership of Fisher’s Hill Cemetery.   To put the matter in context, it was only about a year ago that we negotiated with Mr. John Holland and his sister to have them donate property adjacent and to the west of the cemetery complex, for possible inclusion in the cemetery complex.  They did donate that property to the City, and they got a substantial tax benefit for doing so after working with their tax advisor.   In a related matter, we anticipate within the next few days filing a petition in Portsmouth Circuit Court to acquire ownership of Mount Olive Cemetery, which is nominally owned by a private club, but the club has been defunct for a half century or more.  So the news that the Fisher family might possibly be interested in donating Fisher’s Hill Cemetery to the City comes at a most opportune time.   We would love to work with the Fisher family toward that goal.
 
As to any historical records the Fisher family might be willing to donate - - beyond question, the City would like to see these records property preserved.  There are two possible ways this could occur - - if they were donated to the City, they could be maintained in the Portsmouth Public Library.  Or they could possibly be donated to the African-American Historical Society, a nonprofit organization.
 
I understand that there may be some concern over unpaid real estate taxes for Fisher’s Hill Cemetery.   If the Fisher family is willing to donate the cemetery, I am very confident that - - subject to City Council’s approval - - we can handle the transaction so that any past real estate taxes are forgiven, in addition to whatever income tax deductions the Fisher family may obtain.
 
The bottom line is this - - thanks largely to your efforts, it appears that we may be able to open a dialogue with the Fisher family that will ultimately benefit both sides.  Please let me know how you’d like to begin this dialogue.   For your information, I’m attaching an aerial overlay photograph showing the approximate locations of the different cemeteries.
 
Thank you.
 
Tim
G. Timothy Oksman
Portsmouth City Attorney
 


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