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December 27th, 1~32o
<br />
<br />0erning taxes on prooerty 1521-25-29-33 Rutter-street. The letter is not clear as to just
<br />what Mr. Boyd des ire~. I ha~e taken the matter up with the Building Inspector and the office
<br />of the Commissioner of the Revenue and am informed that the taxes will be removed from the
<br />building~for the year 1933.'
<br /> Motion of Mr. B~ooks to refer back to the City Attorney, was adopted.
<br /> 2nd - ~At your last-meeting you referred to me a letter from the Chair~aan of the
<br />Board of Trustees of the Park Vie~ Eethodis~ Church requesting that taxes on the parsonage
<br />property of the church be relieved for the year 1923.
<br /> I find that this property was purchased for church pu~cses on May 1,1923,
<br /> and uesd as a parsonage since that time. The Council has heretofore pro-rated the taxes for
<br /> the year in which such property, was bought an~ I, therefore, recommend that eight-twelfths
<br /> of the taxes, amo%u%ting to $D!-~5, be relievea. This property ~as assessed in the name of
<br /> Virginia A. Brittingham.'
<br />
<br />Motion or,sr. HuZchins to concur
<br />
<br />in the Attorney's recommendation, was ado~ ed.
<br />referred to me two orders of court correczing
<br />
<br /> 3rd - ~At your last meeting you
<br />assessments upon property.
<br />(1) An order reducing the building value of Mrs~ Emily D. pearee from
<br />7700.00 te $2700.00. Mrs. Pearee should be relieved of maxes for the year 1932 amounting to
<br /> 26.50o She has Daid the amount for which she was oroperly assessed.
<br /> - (2) An order correcting the assessment of property 210-12-14 Oounty Street,
<br />assessed in the name of F. O~ Robertson and L.J. Hurst for the year 1932 and L. Kootz for the
<br />year 1931. It aopears iTom the testimony in this case that the assessors treated this lot as
<br />having a depth o~ ll3 feet when as a fact it has a depth of only about ~0 feet and that an er-
<br />ror was made by them in the amo%u~t of land included in the assessment. The land was reduced
<br />from $3500.00 to $2050~00 on the admission of their mistake. Er. E.O. Robertson a~ud ~r. L.J.
<br />Hurst should be relieved of the sum of $38.~2 oaid for the year 1932 and the Portsmouth and
<br />NorfQlk Oounty Building & Loan Association, who paid taxes for the year 1931 on behalf of L.
<br />Kootz, should be refunded a like amount for the yea~ 1931. ~
<br />
<br />Motion of Er~ Hutchins to concur in the Attorney' s recommendation, was adopted.
<br />
<br />- UNFINISHED BUSINESS -
<br />
<br /> The following ordinance, passed on its first reading December 13th, was taken up
<br />and read:
<br />
<br /> "AN ORDINANOE TO ANEND AND RE-ORDAIN AN ORDINANCE ENTITLED 'AN ORDINANCE DESIG-
<br /> NATING LEGAL HOLIDAYS FOR ALL CITY ENPLOYEES OFTk~ CITY OF PORTSMOUTH AND FOR
<br /> STATE OFFIOERS PERFOREING DUTIES FOR THE CITY AS FAR AS THEIR MUNIOIPAL DUTIES
<br /> A~W~ CONCERNED." .
<br />
<br />On motion of Mr. Ogg same was adopted, and by the following vote:
<br />Ayes - B~ooks, Fox, Hutchins~ Route,~ Oast, Ogg - 6.
<br />
<br />Nays - None.
<br />
<br /> An appropria~-ion of $2~,000.00 for Debt Se~vzce, laid over f~om last meeting, was
<br />taken up, and on motion of N~. Hutchins, said appropri~tion v~s made, and by the fellowing
<br />vote:
<br /> Ayes - Brooks, Fox, Hutchins, Moore~ Oast, Ogg-
<br />
<br />Nays - None.
<br />
<br /> An appropriation of $I,2Y4.98 for operation of ~est Norfolk bridge, laid over from
<br />last meeting, was taken up and on motion of Mr. Brooks, said appropriation was m~de, and by
<br />the following vote:
<br />
<br />Ayes - Brooks, Fox, Hutchins, Moore, Oast, Ogg - 6.
<br />
<br />Nays - None.
<br />
<br /> The following recommendation of the City Manager, laid on table at last meeting,
<br />was t~kenup and read:
<br />
<br /> ~Your attention is also called to the remarks made by the Auditor in the l~t para-
<br />graph of his conclusions regarding the ~ifferenc~ between the value of the ferry properties
<br />as carried on~o%~r records a~d as ea~_l ~ on the Ferries records. The property values of the
<br />ferries as carried on the Ferzies records are understated on ou~ records in ~he amount of
<br />$3Y,179.38. It appears to me that our records should-be in agreement with the ~ecords of the
<br />ferries with re,coot to 'Property Values~ or ~ ~apital luvested' and I recommend that o~r
<br />cords be adjusted to agree with the Ferries records before closing this year's accounts. This
<br />will result zn Lucreasing Capital Snrplus $3Y,179.38.
<br /> The recommendation in the second paragr~oh of the conclusions that the amount of
<br />taxes shown on the books for whatever years the City Attorney may determins to be unenforce-
<br />able, be ~harged off to Sump!us after applying our oresent reserve for uncollectible taxes,
<br />should in my opinion, be done, as Mr. Barclay, City-Attorney, advises that ~ can not, ac-
<br />cursing to law, e~orce collection of personal property taxes for the yea~ 19~61 and prior
<br />thereto. In v~ew o~ thzs, I ~ecommend that w~ wr~e off a_i uncollecte~ oersonal prooer~v
<br />t~xes for the year I~28ahd prior, which amo-~ut to $91,~I.39. By applying our reserve o~
<br />$~7,~8~.1~ for ~ncol!~cted taxes to the amount to be w~itten off will r~sul% in a chs~ge
<br />aga~s~ Surplus of $4h.~509.20. I recommend making this adjustment before closing this year's
<br />
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