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~VIRGINIA: At the Court of Hustings for the city of Portsmouth, held on the 23rd day-of December
<br />
<br />In re: Petition of Beacon Light Lodge of
<br />Number 34, I.B.P.O.E.W. for C~ncellation of
<br />Assessment cf its property:
<br />
<br /> This day came Beacon Light Lodge of Elks, Number 34, t..B.P-.O.E.W~, m~d filed its petition,
<br />praying that the assesmment of its property for the year 1926, the said property being situated
<br />in the City of Portsmouth, Virginia, be cancelled; and for exoneration from the payment of
<br />taxes, city and state, charged ~ga~nst it for that year, the said proper~y being described in
<br />the Land Book of the City'of Portsmouth for the year 1~26 at page ~13, l~ne 32, as 2 lots,
<br />l0 and 12, S. High, and assessed for $22,500, namely, on lots $10500, and buildings located
<br />on said lots $12000, this peti~io~ being made on the ground that the said property is owned
<br />and used by a benevolent, charitable association within the meaning of section 22y2, subsection
<br />f, of the Code of Virginia, and is exempt from taxation; and the said petition was defended
<br />by the attorney for the Commonwealth and the City Attorney for the CitF of Portsmouth, Virginia;
<br />and the Commissioner of Revenue for the City of Portsmouth, Virginia, was examined as a witness
<br />touching the said application, .as well as the assessors who made the Cfain~uennial a~sessment
<br />of said property in the year 1925.- In consideration whereof, ahd. the-Court being satisfied
<br />from the evidence that the said petitioner is a benevolent, charitable institution within the
<br />mesming of section 22?2, subsection f, of the Code of Virginia, and that said property is used
<br />by it exclusively for lodge purposes and meeting rooms, doth hereby order that the assessment
<br />aforesaid be cancelled for the year 1~26, and that said association be exonerated from paying
<br />the state and city taxes chs~vged against it under said assessment for that year. It is further
<br />ordered that a copy of this order be certified to the Auditor of~ ~ublic Accounts for the Com-
<br />monwealth, a copy to the Treasurer of the City of Portsmouth, Virginia, a copy to the Collector
<br />of the City of Portsmouth, and a copy to the Commissioner of Revenue of the City of Portsmouth,
<br />and to the State Tax Commission of-this Co~monwealth.
<br />
<br />A copy,
<br />
<br />Teste: E. Thompson, Clerk,
<br /> By Nellie M. Calvert, D.'
<br />
<br />~VIRGINIA:
<br />
<br />At the Oourt of Hustings for the city of Portsmouth, held on the 16th day-of February,1928:
<br />
<br />Frank Lindsay-, Committee,
<br />
<br />of William C.-Lindsay,
<br />Plaintiff,
<br />
<br />William 0. Lindsay, et als., Defendant,
<br />
<br />IN 0HANOERY.
<br />
<br /> X X X X X X X X X X and doth ADJUDGE, ORDER AND DEOP, EE that W. Jennings 0rocke~, J~.,
<br />who:is hereby appointed a Special Oommissioner for that purpose, do, after having received
<br />from the said F. W. Hudson, the said ~ of $400.00, oonyey to him by d~ed with special,warranty,
<br />the parcel of land mentioned and descrmbed in paragraph (e) of the bill, ~ich is described
<br />as follows:
<br />
<br /> (e) That certain lot of land, situated, in the O~ty of Portsmouth, Virginia, bounded
<br />and described as follows: Beginning on the West side of 0rawford street, Fifty-Six and one-
<br />half (56-1/2) feet from the south-west intersection of 0raw~ord and London Streets; thence West
<br />and parralel with Londo~ Street,.0ne Hundred and Twenty (1~0) feet; thence South and parallel
<br />with Orawford Street, Fmfty-six and one-half (56-1/2)-feet; thence East and parallel with London
<br />Street, One Hundred and Twenty (120) feet to Orawford Street; thence along Crawford Street,
<br />to the beginning; the house on said property numbered Three Hundred and Six (306) 0rawford
<br />Street.
<br />
<br /> The Court being of the opinion that the amendment to the charter of the Cit~ of Portsmouth,
<br />~q~proved Eebruary 2~th, 1924 ~Acts 1924, Chapter ?3, page 6~), giving to the City o~ Portsmouth
<br />a lien for City taxes on the interest oE the remainderman, as well as that of the life tenant
<br />in real estate assessed to a life tenant has no retroactive effect and does not apply to any
<br />city taxes assessed prior to the year 1925; and it appearing to the Court that the interest
<br />of William 0. Lindsay, in the ~eal estate directed to be sold by this decree is only a life
<br />estate, the Court doth ADJUDGE, ORDER~ND DECREE that the City taxes for the years 1919 to 1924,
<br />both inclnsive, and the State taxes for the years 1915 to 1928, both inclusive, are not liens
<br />on said property and are not to be paid by th~ said Special Commissioner out of the proceeds
<br />of sale of said real estate, but nothing herein contained shall be construed to prejudice the
<br />right of either the City of Portsmouth om the State of Virginia to proceeds against the life
<br />tenant personally for said taxes in any manner authorized by law. XXXXX
<br />
<br />An extract,
<br />Tests: E. ThompsOn, Olerk,
<br />By Nellie ~. Calvert, D. C."
<br />
<br />VIRGINIA:
<br />
<br />At the Court of Hustings for the city of Portsmouth, held on the 2~th day of Februamy, 192~:
<br />
<br />In the matter of the petition of )
<br />J. S. Hathaway for relief a~ainst
<br />erroneous assessment Of property. -
<br />
<br /> This day came J. S. Hathaway and filed his petition alleging that he is the owner of lots
<br />1~2 and 1~3 on the plat of Port Norfolk, W. Hamilton Street, sit-eats in the City of Portsmouth,
<br />
<br />
<br />
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