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April 24, 1928
<br />
<br />'cation of Portsmouth merchants, together with the amount of license paid by each classification.
<br />I suggest that this be filed for consideration in next yeargs .budget.
<br />
<br />Yours truly,
<br />
<br /> Frank C. Hanrahan, City Manager.
<br />
<br /> Ol~ssification of Licenses Paid by Portsmouth Merchants.
<br />602 M~rchants p~y ~ on rental va~,ue.. .
<br />
<br /> u ~li tobacco ' -' ., , 2,169.70
<br /> " Sell soft drinks . .. .-
<br /> 92 Eating houses pay ................ ~,193.58
<br /> olesale er ants pay
<br />
<br /> On motion of Br. D~nford,~.'t.his mmtter was referred to tbs 192~ ~ioense T~x Ordinance for
<br />oonsidermtion.
<br />
<br /> Then on motion of Mr. Maupin, the ordinance was adopted as amended and by the following
<br />vote: ' ' '
<br /> Ayes-- Brooks, Dunford, Ma~oin, Mayo, Oast, White, 6.
<br />
<br />NEVI BUSINESS
<br />
<br /> A request was read from the City Collector to have refunded Robert F. Perkins $1.35, paid
<br /> in error on 1927 personal property~t~x.
<br /> On motion, the request was referred to the City Attorney.
<br />
<br /> An Order of 0curt makiug certain tax reliefs for the Year t92~, on account of erroneous
<br /> assessments, was referred to the City Attorney.
<br />
<br /> The following Order. of Court was rezeived and referred to the City Attorney:
<br />
<br /> "VIRGINIA:
<br /> At the Court of Hustings for ~he City of Portsmouth, held on-the 24th day of April, 1928:
<br />
<br />In the Matter of )
<br />Application of Frank Baker to have
<br />assessments of land corrected and reduced.
<br />
<br /> This cause came on ~his day to be heard on the petition of Frank Baker and the exhibits
<br />filed therewith, and upon the evidence of John 0. Niemeyer, Co~nissioner of the Revenue for the
<br />City of Portsmouth, who wa~ examined as a witness touching the application and facts proved to
<br />be certified, and was defended by Robert B. Albertson, Commonwealth's Attorney for the City of
<br />Portsmouth.
<br />
<br /> Upon consideration whereof, it apoearing to the court that the said Frank Baker is the
<br />owner of eight and three-fourths (8 3~4) acres of land, fronting on the Key Road, which land
<br />is on the boundary line of the ~ity of Portsmouth and County of Norfolk; that inasmuch 'as the
<br />entire eight and three-fourthe (8 3/~) acres has been assessed in the County of Norfolk and also
<br />in the City of Portsmouth, there is a double assessment thereon; that only one-half (1/2) acre
<br />of the said tract, with no building thereon, is in the City of Portsmouth, and eight mud one-
<br />fourth (8 1/4) acres e~re in the County of Norfolk; that the taxes on the entire tract of eight
<br />and three-fourths (8~3/~) acres h~s been paid in the City cf-Portsmouth for the followin~ years:
<br />1919, 1920, 1921, I~22, 1923, 192~, 1925, and a credit of Eighty Dollars ($80.00) on 192~,
<br />whereas the assessment should have been on one-half (1/2) acre; therefore, there is due and
<br />~mVing to the said Fr~k Baker, from the City of Portsmouth, the following amounts for taxes paid
<br />on an erroneous and double assessment:
<br />
<br />Year Valuation
<br />
<br />1919 8 1/4 acres land Building Total Tax ~ Int. Total
<br /> $ ol.oo $15o.oo $55t.oo SS. g-
<br />19 o 4ol.oo 15o.oo 551.oo .26 .41 .3o
<br />1921 $1,226.00 $800.00 2,026.00 3~.39 1.51 1.~1
<br />1922 1,226,00 800.00 2,026.00 30.39 1.~1 t.~1
<br /> 1,2 .oo 800.o0 l: l 1. 1
<br />19ag 1,a26.oo 800.00 2,026.00 ~a.~5 2.13 2.52 2
<br />192~ 1,226.00 800.00 2,026.00 ~5.58 ~.27 -2.~7 50.12
<br />192~ ~,054.00 700,00 g, 75~.00 73.85 ~pd. by credit) 73.85
<br />
<br />Amount
<br />
<br />of erroneous payments to
<br />
<br />0ity of Portsmouth for yea~s 1919-1926,
<br /> inclusive,
<br />
<br /> It further appes~ring to the court that the following taxes ~re erroneausly assessed s~ainst
<br />the plaintiff, on the Land Books of the City of Portsmouth, which remain unpaid, and for which
<br />he is entitled to a correction on the Land Books of smid city, as follows:
<br />
<br />Year P~ge Line Valuation Total
<br /> 8 3½'~ acres Land Buildin~
<br />1926 327 2 $~,300.00 $700.00 $5,000.00
<br />1927 330 2 4,300.O0 ?00.00 5,000.00
<br />
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