Februa~y 28~h, 1933.
<br />
<br />to that time but which they were unable to record when received due to-the large volume of
<br />work. About December 15th, N~s Hutcheson informed me that she had cleared all checks that
<br />had been received on and prior to December 1st. Therefore, all collections after December
<br />15th should have included the penalties and interest due.
<br /> We were unable t o check the collections made during the years 1~30 and 193t to de-
<br />termine if any collections were made during these years without collecting the penalty and
<br />interest due, for the reason that the records o~ duplicate tax tickets on which in£ormation
<br />is Shown as to penalty and interest collected, were b~ed on instructions-Of the City Col-
<br />lector, Miss Edna E. Hutcheson. Er. X~D. Ettvden, an employee of this office, advised me
<br />that he supervised the burning of these records about January 1st, 1933, on instructions from
<br />Miss Hutcheson.
<br /> I am instmmcting the City Collector in writir~g, that effective at once, no records
<br />from the Collector's office are to be destroyed without my written authority and that all
<br />penalties and interest due on taxes according to law, are To be collected. I asked Riss Hut-
<br />cheson shortly after October 1st, 1932, to see that everyone was treated fairly and given the
<br />same consideration. The duplicate tax tickets, or record of collections made during 1932 and
<br />January, 1~33, on which penalties and interest were apparently not collected, are available
<br />and I recommend that these tickets be turned over to the City Attorney with instructions that
<br />the penalty and interest due be collected, if collectible according to law.~
<br />
<br /> Motion of Er. Eayo that same be laid on table until next regular meeting and that
<br />the former City Collector be invited tc be present, was adopted.
<br />
<br /> Eotion of Er. Brooks that the former Cit.y Collector be furnished with copies of tax
<br />tickets in question and that she be allowed to revzew the records in the Collector's office,
<br />was adopted, and by the following vote:
<br />
<br />Ayes - Brooks, Fox, Hutchins, Eayo, Noore, Oast, Ogg - 7-
<br />
<br />Nays - None.
<br />
<br />The fol~lowing communication from the City Attorney was read:
<br />
<br /> "I desire tc report on the following orders of court entered in tax. petitions,
<br />which were sent t~ me by ~he Gity Clerk &~ Auditor since your last meeting:
<br /> (1) Order of court entered on October 16, 1931, relieving R.R. Robertson of mn
<br />assessment of $1500.00 on account of land at 601-05~ High Street. The court reduce~[ the land
<br />in the sum of $1800~O0 and Doctor Rober~son ~hould ce relieved of $ 7.70 for the year 1931.
<br /> (2) Order of court entered on November 5, 1931, relieving Harry Rosenblatt of au
<br />assessment of $300.00 on building 625 South Street~ The court reduced the value of the
<br />building from $25~00.00 to $2200.00 and Er. Rcsenblatt should be r.elieved of the sum of $7.95
<br />for the year 1931. .
<br /> (3) Order of court entered on November 5, 1931, relieving V~rginia-Carolina Chem-
<br />ical Company of the sum ef $2800.00 on the ~alue ~f the land at pinners Point.~ The court re-
<br />duced the land value from $25,000.00 to $22,~OO,OO, and this company should be relieved of
<br />$7~.20 for the year 19~l.
<br /> (4) Order of court entered on November 5, l~31, relieving Msmy B. Moore of $280.'00
<br />assessed on the land mt 518 Hampton PlaCe. An error was ~made by the assessors in the_quantity
<br />ef land owned by Nfs. Eoore and the court reduced the assessment from $1930.O0 to $1650~00.
<br />Nfs. Eoore should be relieved of $7.~2 assessed for the year 1931.
<br /> (5) Order of Court entered November l~, 1931, relieving Commercial Properties,
<br />Incorporated, of $700.00 as~sessed on building a~ Lindsay and Elm Avenues. The court rednced
<br />the value of the building Trom $3000,~!00 te~ $2300.00 a~d this company should be relieved of
<br />$18o55 for the year 19~1o
<br /> (6) Order of cour~ entered November 16, 1931, relieving W.H.W. Carroll for $1000;~)0
<br />assessed on account of building 619-21 High Street. The court reduced the building value from
<br />$6000.00 to $5000.90 and Er. Cassell should be relieved of $26.50 for the year 1931.
<br /> (7) Or,er of court entered February 16, 1932, relieving Berkley Box & Lumber Com-
<br />pany of $2300.00 assessed against the buildings on property on the Belt Line Railroad. The
<br />]~uildings have been removed from this land and were assessed in errs=. This company should be
<br />relieved of~$60.95.assessed for the year 1931. -
<br /> (8) Or, er of court ent. ered on October 31, 1932, relieving taxes on the building as-
<br />sessed en lot 68 Columbia Street in the name of Fannie T. N~les for 1931 and Charles Lockie
<br />for the year t932. There was no building on this lot. and the court relieved the taxes thereon
<br />The sum of $15.90~should be relieved for each of the years 193t and 1932.
<br /> (9) Oraer of court entered on February 8, 1933, relieving ~cuthern Aid Society ef
<br />$750.00 assessed on account of building 312.Green Street. The cottrt reduced the buildi~q~ value
<br />from $~500.00 to $3750.oo an~the Southern Aid Society should~ be relieved of the sum of $19.88
<br />for each of the years 1931 and 1932~
<br /> - ~lO) Order of court entered on F. ebrua_ry, 8, 1933, relieving Dennis Sullivan Estate
<br />of $~900.00 assessed against the building 800-02 O~ ~!iddle Street. The court reduced the
<br />buildzng value from $1~,000.00 to $12,000.00 and Dennis Sullivan Estate should be refunded
<br />the sum of $53.00 for each of the years l~31 ~ud 1~32. ~
<br />
<br /> Notion of Er.
<br />w~s adopted.
<br />
<br />Hutchins that we concttr in the recommendation
<br /> - UNFINISHED BUSINESS -
<br />
<br />of the City Attorney
<br />
<br />The following ordinance laid on the table on February l~th, was taken up and read:
<br />
<br />"AN ORDINANCE INPOSING AND COLLEOTIN~ TAXES ON REAL ESTATE, TANGIBLE
<br />PERSONAL PROPERTY AND NAOHINERY WITHIN THE LIEITS OF THE. CITY OF
<br />PORTSMOUTH, VIRGINIA, FOR THE P~POSE OF RAISING REV~JE FOR THE
<br />SUPPORT OF THE GOVER~k~ENT AND THE PUBLIC FREE $OHOOLS, AND TO PAY
<br />
<br />
<br />
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