Al~mil 24, 1928
<br />
<br /> That the said assessments are erroneous and it is hereby adjudged, ordered and decreed that the
<br />said assessments be corrected an the Land Books of the City of Portsmouth and made to read as
<br />follows:
<br />
<br />Year Page Line Valuation Total
<br /> ' !~/2 acr~e Land Building
<br />1926 3~Y 2 $2~6. O0 $246.00
<br />1927 330 2 246.00 246.00
<br />1928 33! 2 246. O0 246. OO
<br />
<br />And the said Frank Baker is exonerated from the payment of such taxes as are in excess of the
<br />taxes properly, chargeable upon said assessed vsl~ations of $246.00 for the said years 1926, 1927,
<br />and 1928. ~ - -
<br />
<br /> It furthe~ appearing to the court that since 1919 there has been paid to the state treasury,
<br />in the City of_ Portsmouth, assessme.nts for state taxes o.n eight and three-fourths (S 3/4) acres
<br />of land and building thereon, of which only one half (1/2) acre of land was actually in the
<br />~ity of Portsmouth, and no building, thereon, but that the building and eight and one-fourth
<br /> 8 1/4) acres is in the County of Norfolk, a~d that the~Lsaid Frank Baker is entitled to a
<br />refund~cf state taxes so erroneously paid under assessments made on the said Land Books of the
<br />City of Portsmouth, as follows:
<br />
<br />Year Valuation Total Tax Refund
<br /> S ~/$ acre Land Building
<br />1919 $$25.00 $150.OO $515.00 $1o43
<br />
<br />1919 (1/2acre)
<br /> 29 24.29. .06 37
<br />
<br />192~
<br />
<br />19 5
<br />
<br />(s acres Land)
<br /> 425.OO $ 50.00
<br /> 1~ ~ acre)' 24.29
<br /> 8/~/$ acres)130~.OO--&~
<br /> acre : 7 .29
<br /> 8~/~ ac~es~i30~.O0-~,O0
<br /> 1~ ~ ~cre) ,
<br /> 8 ~/~ ~c~es)13Op.O0--8'~
<br /> 1~2 acre)
<br /> S 3/4 acres)1300,O0 ~--~.00
<br /> 1/2 acre) 74.29
<br /> S,3/4 ac es)13op.o5 .oo
<br /> 1/2 acre} ?~.29 .
<br />
<br />- 24.29 1.37
<br />21OOo00 5.25
<br />74.29 .19 5.06
<br />21OO.00 5.25
<br />74.z .19 5.06
<br />2100.00 5.25
<br />74.2~ -~9 5.06
<br />2100.00 5.25
<br />74.29 .19 5.06
<br /> 2100.00 5.25
<br /> 74.S9 .19 5.06
<br />
<br /> It is further ordered that a copy of this order be certified to the Auditor of Public Accounts,
<br />to the Treasurer for the City of Portsmouth, to the City 0ollector 'for the City of Portsmouth,
<br />and to the Oommissionerof the Revenue ~or~the Oity of POrtsmouth, and that the Land Books on
<br />file with them, in which the ab6ve erroneous assessments are entered, be corrected to-conform
<br />with this order.
<br />
<br />A copy,
<br />
<br />Tests: E. Thompson, Clerk,
<br />By Nellie ~. Calvert, D.C."
<br />
<br /> The following communication was read from Major ~. Hilliard, Counsel for Frank Baker, in
<br />connection with said order of court:
<br />
<br />"To the Hon. members of City Council of the 0ity of Portsmouth,
<br />Portsmouth, Virginia.
<br />
<br />~entlemen.~
<br /> Your petitioner, Frank Baker, respectfully represents to your Honorable Body:
<br />
<br /> That he is the owner of eight and three-fourths (8 3/4) acres of land, situated
<br />on the Eey Road, on the boundary line of the ~City of Portsmouth and County of Norfolk, which
<br />land was, prior to l~lS~ entirely in the Oounty of Norfolk and through ~the annexation proceed-
<br />ings of 191~ ione-hal~ (~) ~cre of said land ~as annexed to the City of-Portsmouth; that due to
<br />an erroneous assessment the entire ~raot of eight and .three-fourths (8 3/~) acres has been as-
<br />sessed in the City o~ Port~mouth fo~ the yea~s: 1919,~ 1920, 1921, 1922, 1~23, 1924, 1925, 1926,
<br />1927kand ~928; that ~hs taxes on th~ entire ~Fact have been paid in the City of Portsmouth for
<br />the years, i919, 1920, 19~l, 1922, ~1923, 192.~, 1925, ~and a credit of Eighty Dollars ($80.00) on
<br />1926, when or[ly one-half (~)~aoze should have been asaessed in the Cit~ or.Portsmouth.
<br />
<br /> Further, that the entire tract of eight and three-fourths (8 3/4) acres has been
<br />~ssessed for the same years in the County of Norfolk and the taxes have been delinquent in the
<br />County of Norfolk since 1919o
<br />
<br /> Your petitioner attaches hereto and prays to be ~ead as a part hereof, as though
<br />fully written herein, a certifie~ copy~ of an order ~n~ered ~y the Eonorable Kenneth A~ Bain,
<br />Judge of the Co~t of Hustings for the City of Portsmouth, Virginia, Wherein the Court adjudged
<br />the amount of Two Hundr'~d and Eighty-ri&ne Dollars and Forty-four Oents ($289.44) as the sum now
<br />in the treasury of the 0ity of Portsmouth, which was paid under a mistaken view of the facts,
<br />and under an erroneous and double assessment, by your petitioner.
<br />
<br />Therefore, you~ ~etitioner respectfully asks that the taxes paid since 1919 on
<br />
<br />
<br />
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