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there
<br />
<br />held December ilth, 1934, at 8:00 P.M.,
<br /> Moore, J. Alden 0ast,
<br />
<br /> were read and amoroved.
<br />
<br /> Attorney,
<br />
<br /> At a regular meeting of the Oity Oouncil
<br /> were oresent:
<br /> Vernon A. Brooks, Leslie T. Fox, W.R. Hutchins, B.B.
<br /> H. F. parrish, J. R. Stewart, City
<br />
<br /> Einutes of regular meeting held November 27th, l~,
<br /> The Committee ~opointed to consider, with the City ~anagcr and City
<br />the City Treasurer's salary for 1935, reported progress.
<br /> The following communication from the City Manager was read:
<br /> nOn receiot of assessments made for the year 193~ by the State Corporation
<br />mission against the pro~erty of the V{rginia Electric & po~er Oompany in Portsmouth, a check
<br />was made to determine t~e changes made as compared with the assessments made for the year 1933.
<br />This check disclosed that substantial reductions have been made in the assessments of railway
<br />properties of the Virginia Electric & Power Company. An investigation of this in the office
<br />of the State Corooration Commission disclosed that the railway properties of the Virginia Elec-
<br />tric & Power ComPany in Portsmouth were valued for tax purposes lower than similar properties
<br />of the Virginia ~lectric & Power Oompany in other cit~ s.
<br /> In view 'of this, a formal protest has been filed with the State Corporation Com-
<br />mission by the City Attorney and myself, ~with request that Portsmouth be granted a hea~ing re-
<br />garding the matter. You~ approval of the action taken is requested, and authority is reouest-
<br />ed for the City Attorney and myself to handle this matter.to a conclusion."
<br />
<br /> Notion of ~r. 0a~t to concur in the Manager's ret?nest, was adopted.
<br />
<br />The following com~munzcatzonsf-om the City Attorney we.~eread:
<br />
<br /> lst- "At your last meeting on November !3th, you referred to me a letter from
<br />J. Lewis Thomas, Attorney for Jo~n Lsmuel. Tho~as, Administrator.of Cornelius Thomas, deceased,
<br />re,Deering that he be relieved cz the ~um of $23-85, assessed for personal taxe~ fox. the year
<br />1934. I find that ~r. Thomas made a return to the Commissioner of the ~evenue Imf ~nis year
<br />and paid the taxes on this amount. E~. ~.R.Asburn, the Examiner of Records, seems to have as-
<br />sessed him arbitrarily on the sams property. The assessment should have gone into the hands
<br />of N~.Ashburn, but as Er. Thomas has paid the assessment made by Er. Niemeyer and as the State
<br />Department has relied the State Taxes.assessed by Er. Ashburn, I recommend that Er. Thomas be
<br />relieved of the sum of $23.85, as requested."
<br />
<br />Motion to concur in ~ne Attorney's recommendation, w~s aaop~ed.
<br />
<br />2nd- ,At your meeting of November 13th, you referred to me a letter from Nfs. Ella
<br /> asking for a refund of taxes paid by her in error on lot 3~ Air Line Avenue. I find
<br />WilSon owns two lots on Eighth Avenue, and when she paid the taxes on these two lots
<br /> paid the following taxes on 1Ct 3~ assssse~ against Ella N. Wilson, namely:
<br />
<br />zga9 - $
<br />1930 - 3.5o
<br />1931 - 2.87
<br />193z -
<br /> $ ll.lO
<br />
<br />N. Wilson,
<br />that Nrs~
<br />she also by mistake
<br />
<br /> Taxes for the years 1933 and 193~ have not been paid on the lot.
<br /> As the taxes were paid in error, and the lot has not been transferred to
<br />another party, and no one will be affected thereby except Ella N. Wilson, who has not paid the
<br />taxes, I recQn~end that the above amount be refunded to lirs. Ella N. Wilson, and that the tax
<br />tickets for the above years be returned to Er. Parker, the City Collector, and char~ged back to
<br />his office."
<br />
<br />Motion of-Mr. Fox to concur in the Attorney s recommendation, was adopted.
<br />
<br /> 3rd- "At your ~st meeting you referred to me a letter from Mrs. Rebecca ~err re-
<br />~Desting a rebate on taxes for the year of 1934 for the reason of the fact that the buildiD~
<br /> 0 West Royal Street assessed at $900.00 and household furniture assessed at $150.00, were
<br />destroyed on March ~th. Under the laws of Virginia s person is assessable with the amount of
<br />property owned by them on January 1 of each year and no provision is made for a rebate in
<br />Zaxes if the property is destroyed within the year. Hence ~rs. Herr is not entitled to the re-
<br />bate."
<br /> - Motion of Er. Fox to concur, was adopted.
<br />
<br />-- UNFINISHED BUSINESS -
<br />
<br />The following report from the Commissioner of Revenue was read:
<br />
<br />To the Eon. City Council,
<br />Gentlemen:
<br /> I herewith report
<br />1931, 1932, 1933 and 1934, viz:
<br />
<br /> "Dece~oer
<br />the following values of Real
<br />
<br />ilth, 1934.
<br />Estate,
<br />
<br />$3, l O. om
<br />
<br /> Building
<br />$ 27,400.OO
<br />
<br />Total Tax Penalty
<br />3o,59o.oo $slo.86 $ o.75
<br />
<br />omitted for the yea~s
<br />
<br />Interest Total
<br />$ 36.59 $
<br />
<br />
<br />
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