Minutes 09/24/1929 - Laserfiche WebLink

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~September 24, 1929~ recorded in ~he Clerk's Office tb~ ~ .... . ^~ .... ~ .... ~ ~l~d and shows on the p of ...... ~ ~ Hustin~ *~ ~ ~ .... ~lat Book 1~ page 18o While it aopears to me that the lane° ........ belongs to~Ythe°mestate~°r~sm°uthof F. j.~n MaPFried_ lin, yet the Commissioner in-Chancery in the sui~ of Blanche I. Friedlin pending in the Court of Hustings for the Oity of Portsmouth expresses doubt as to whom it belongs. It seems to. me that the best thing for the assessors to do in the future is to absorb its value in the adjoining land instead of making it a separate item. As a separate item no one will have any incentive to p~y the taxes on it, yet it is of value to the land which it serves.,. After my letter was returned to the Oity Council the Commissioner of the Revenue assessed for the years 1~26~ 192~, and I~28 as omitted l~ud the ~ight foot s~rip of land to Roma A. Friedlin and to Blanche I. Freidlin in two separate assessments. The purchaser of the Blanche I. Friedlin property paid the taxes assessed her, and Mrs. Roma S. Friedlin paid the portion assessed in her name. According to the records of the Assessors in the office of the 0ommis- stoner of the Revenue this eight foot strip had not been previously assessed against Mrs Friedtin, and in my opinion the taxes should not be refunded on ~.~e same. The Commissioner of the Revenue also ~ssessed to F. J. Friedli~s Estate for the years I926,1927, and i928 the ten fo6t lane with a land value of 8300 and~a ~ilding value of 8150. After this assessment was made the City Collector notified Mrs. Roma S. Friedlin of the tax and had her to pay the same. F~om what I can learn a small garage built upon the land and assessed for the sum of $150 .belongs to Ers. Friedlin and she should pay t~xes on the same. As to the land value of $300 a different question arises. According to Mrs. Friedlin,s theory she should pay only one third of the taxes because of the fact that three owners have the use of the lane. Under this theory she should be refunded the sum of $5.00 for 1926, $5.40 for 192~ and $5.30 for~1928, totaling $15.Y0. On the other hand there is no provision in law made for assessing ~eparate interest in prooerty. It is a difficult case to know what as~° itd°'seemsand Ifit.be!ieve the City Council has the righ~ to refund or not to refund the Yours very truly, of 'Real Estate and Tangible Personal REAL ESTATE: R. C. BAROLAY, City Attorney." Br. ~anford moved that the privilege of the floor be granted to Mr. Ralph j. Falls, attor- ney for Mrs~ Friedlin. The motion was adopted, and he asked that Mrs. Roma~ $. Friedlin be refunded 2/3 of the tax. on said lane, as the same reoresents h~r'~interest in the said lane, and that the other property owners using the l~ue be-assessed with the 2/3 of the tax which Mrs. Friedlin is relieved of. On motion of Dr. Dunford, the ~atter was referred back ~o the 0ity Attorney. The following report was read from the Commissioner of the Revenue of taxable values Property for the 0ity of Portsmouth for the Year t929: Value of Lots $11,209~2t0.00 1, 2 o6o.oo White Oolored 0orporation Com.- White 0otored 0orporation Oom. PERSONAL PROPERTY: ~alue of BUildings $15,4~9,030.00 2,1o5,125.OO General Tax $ 2.65 _ :~ :'~ '.6 -.1 '. ~alue of Nachiner__y 8232, oo.oo penalty .$nterest 87;o3 $7.79 5~87 13.39 ~Tan~i bi e Total Value $26,91t,1~O.00 3,294,185.O0 5,177.214.00 ~achiner~ ~otal Value General Tax $ $2.6~ $~ 26,008.38 7,226.5tl Total Tax Oharged to Oity-Oolleotor ...... ; ............... ; ..............---.-- 970,90~.19 $970'90~'19/t°On motiontheOf0ity~r. Ogg,Oolleotor.the 0ity Auditor was instructed to charge the amount of tax, Total Real Estate, Tangible Personal Property, and Machinery ............ $36,636,68~.00 NE~B USIEESS A petition was read from certain tax.payers and voters in NOnroe Ward that 2200 blocks of King St. be paved. On motion of ~r. Stewart, the petition was referred to the City Manager. The following report was read from t~e Superintendent of the Ferries of the the Ferries for the Month of August, 1929, which includes the tot~Ldata for june, July and the 2000-2100- August: operation of the months Of