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<br />
<br />"AN ORDINANOE DEFINING ARDENT SPIRITS AND DRUNKENNESS, PROHIBITING THE
<br />DRINKING OF ARDENT SPIRITS IN PUBLIa PLACES, DRUNKENNESS, AND THE OPERA-
<br />TION OF AUTOMOBILES, GARB, TP~aKS, MOTOROYGLES, ENGINES, AND TRAINS, WHILE
<br />INTOXIGATED~ PROVIDING PENALTIES THEREFOR AND TAXING COSTS UPON aONVIOTION.
<br />
<br />On motion of Mr.
<br />
<br />Ayes - B~ooks,
<br />
<br />Nays. - None.
<br />
<br />Moore, the ordinance .was adopted, and by the following vote:
<br />Fox, Hutchins, Mayo, Moore, Oast, Ogg - ?.
<br />
<br /> The following communication from the City Manager, laid on the table until this
<br />meeting, was taken up and read:
<br />
<br /> "In checking the Oity Collector's office, preparatory to the starting of ~r. AcE.
<br /> Parker as Oity Ootlector, the 0ity Auditor finds, according to the records in the Collector, s
<br /> office, that several taxpayers were permitted to pay their 1932 taxes after December 7th,
<br /> 1932 without paying the interest and oenalty prescribed by law on taxes that are not paid by
<br /> December 1st. me also find that severe! taxpayers paid some of their 1931 taxes during the
<br /> year 1932, some as late as November, 1932, without paying the penalty and interest prescribed
<br /> by law for not paying the taxes when due.
<br /> A check of the records in the Collector's office shows that the 1932 collections
<br />included collections made on 19~1 taxes in the amount of $3,217.O9 on which no penalties or
<br />interest were aoparently collected. The-penalty and interest on these taxes would amount to
<br />approximately $~38.00.~ The check further shows that from December 7th,.l~32 through January
<br />2~th, 1933 that 1932 taxes were collected in the amount of $16,16t.86 wzthout the penalty and
<br />interest due thereon bein~ collected. The penalty on these taxes would amount to approximate-
<br />ly $850.00. It is possible that some of the COllections from December ?th, 1932 through Dec-
<br />ember 15th, 1932 included some payments which were in the Oollector, s office prior to that
<br />time but which they were unable to record when received due-to the large volume of work. About
<br />December 15th, Miss Huteheson informed me that she had cleared all checks that .had been re-
<br />celived on and prior to December 1st. Therefore, all collections after December 15th should
<br />ha~e included the penalties and interest due.
<br /> We were unable to check the coIlections made during the years 1930 and t931 to
<br />determine if any collections were made during these years without collecting the penalty and
<br />in~erest due, for the reason that the records or duplicate tax tickets on which information
<br />is shown as to penalty and interest collected, were burned on instructions of the City Collec-
<br />tor, Miss Edna E. Hutc~heson. Mr. X.D. Murden, an employee of this office, advised me that he
<br />supervised the b-~ning of these records about January 1st, 1933, on instructions from Miss Hut-
<br />chosen.
<br /> I am instructing the 0ity Oollector in writing, that effective at once, no records
<br />from the Oolleotor's office are to be 'destroyed without my written authority and that all nen-
<br />alties and interest due on taxes according to law, are-to be Collected. I asked Miss Hutc~eson
<br />shO~tl~ after O~tcber 1st, 193~, to see that e~eryone was treated fairly and given the s~me
<br />sidera~on. The duplicate tax tmckets, or record of collections made during 1932 and J~nuary,
<br />~933, on which penalties and interest were apparently not collected,~ are availabie and I r~com-
<br />mend that these tickets be turned over to the City Attorney with instructions that the penalty
<br />an~ interest due be collected, if collectible according to law."
<br />
<br /> On motion, the privilege of the. floor was granted to Miss Hutcheson and to her
<br />attorney, Captain J.W. Happer.
<br />
<br /> Miss Hutcheson read the following statement and aaptain H~oper spoke in regard
<br />to same~
<br />
<br />"Hon. City 0ouncil,
<br />
<br /> Gentlemen:
<br /> Allow me to express my gratitude to this body for the privilege of appearing be-
<br />fore youtonight in public session.
<br /> Being an appe.intee of the City Council, the Oollector is a creature of that body
<br />and accountable ~o it. Being a~.pubiic official, the Collector i's a representative of the ci~
<br />tizens of Portsmouth and accountable to them.
<br /> Certain charges have been brought against me by the present Oity .Manager- charges
<br />which are misleading to an uninformed public to say the least.
<br /> I am here to answer these charges. To say.that I have done nothing during my term
<br />of office as a public official of which I ~m ~sh~med; nothing for whi0h I can not give a rea-
<br />Son.
<br /> Directly following my appointment as City Oollector, I took the oath of office,
<br />pledging tc carry out the duties of that Office to the best of my ability. This I have done.
<br /> Mr. Anderson in his letter to you alleges that I have accepted-payment of taxes
<br />after the all eted ~me, without the penalty prescribed by Oity Ordinance. This charge I do
<br />not deny. But I~ wish to make this statement. That never at any time has any taxpayer been re-
<br />lieved of any legal penalty without what in my judgment was a sufficient reason for the relief.
<br />May I give you some of them here.
<br /> 0ity taxes are due Nov. 1st of each year, penalty of 5% is added Dee. 1st and in-
<br />terest at the rate of ~ begins Jan. 1st. At the time the new Oity maps were made, delinquent
<br />taxes were found on ma~y otherwise ~aid~up accounts for back years in other names. The Ool-
<br />le~te~ was authorized to relieve penalty and interest within her judgment. The Auditor will
<br />tell you that every aouncil in his experience has permitted a Oollector to make reasonable
<br />penalty reliefs within his own discretion.
<br /> I understand that Mr. Anderson has chosen as his material against me before you,
<br />stubs having dates i~om Dec. ?th to Jan. 24th. ~Some of you gentlemen a re familiar with the
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