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December
<br />
<br />thouss~ad three huncLved eighty~two ~ 15/100 dollars .($50,382.15), on capital and the tax on
<br />the s~e due 2o the City and State, exclusive of the lawf~ penalty, ~Y remd ~ he~e~ indtcm~
<br /> -. ........ ~ ~lic~t from ~avi~ on a s~ In excess o~ said ~o~t of fi~
<br />~h~us~d t~ee h~ed eighty-two ~d 15/1~ doli~s ($~,382.15), o~ in othe~ wo~s,~ ~o
<br />enerate the applic~ from payi~ to the 0ity and State ~y ~ount in excess of the
<br />her~in ~dicated, exclusive of the lawful penury; ~d the said Oity Treasurer and 01~y 0ol-
<br />lecto~ ~e hereby r~ain~d ~rom~coliecti~ taxes ~o~nt~.to.O~t~ ~xes~o~h~~ve
<br /> 1 doll~s lO .I ~d State tax~s of two n~ec~ne~y emgn~ aha ~o/m~
<br />~d ~ O0 ~ ($ 5 ~) _ doll,s 0~.8~ of the resent assessment
<br />on thirty-,ive thous~d sixty five ~d 85/1~ ($35, ~ ~) P
<br />on capital ~ssessed against the Beneficial Lo~ ~ooiety, Inc.; ~d the Cler~ of this
<br />is directed ~o certify to the Oity T~ea~re= off,he City of Portsmouth, the Oity Oollec~or
<br />the City of Portsmouth, the Auditor of ~blic Accounts ~d the Treas~er of the State of Vir-
<br />ginia, a copy o~ this order, correctl~ said erroneous statement.
<br /> Tests: E. Thompson, Olerk.~
<br />
<br />VIRGINIA:
<br /> ._At the 0curt of Hustimg$ ~dr the Oity of Portsmouth, held on the 19th day of December,i925:
<br />On application of E. L. Boyce for relief against ~
<br />~ s~roneous a~sessment.
<br /> This day came E. L. Boyce and filed his petition a iegtn that he is ~ggrieved by an
<br />erroneous assessment upon the Land Books of the~Glty of Portsmcuth for the ye~s 1921, 1922,
<br />1923, i924, and 1925, m~de by. John 0. Niemeyer, 0ommissioner of Revenue of said Oity, whereby
<br />he is chsmged with City and State taxes on a certain building va~ue of $2,000 in addition to
<br />the land value'of $300, on a certain lot of land assessed as "l'J lot 28, Block 16 N. $ale
<br />Street," and appearing on said Land Books as follows:
<br />
<br /> 1921, p~ge 86, line ~, land $300, buildings.$~OOO, total $~300.
<br /> 1922, page ~, line 12, ls~d $300, .~ulIdings $2000,-~otal $2300.
<br /> 1923, page $?,'ltne 13, land $300, bui!~in~s $2000, total $2300.
<br /> 192~, page 85, line ~23, land $300, buildings $200~, total $2300.
<br /> 1925, page 3l, line 14, land $300, buildings $2000~ total $2300.
<br />
<br /> And thereupon the said E. L. Bcyce moved the 0curt to be relieved from the payment of
<br />t~xe~ on the said b~ilding assessed for the sum of $2000, which said motion was defended by
<br />Robert B. Albertson, Commonwealth's Attorney for the Oity of Portsmouth, and R. 0. Barclay,
<br />Gity Attorney for said 0ity, and the said ~Ohn G. Niemeyer, Oommissioner of the Revenue for
<br />the 0ity of Portsmouth, was examined as a witness touching said application.
<br />
<br /> Upon consideration whereof, it a~pearing to the court from the. evidence produced that there
<br />was~no building on said land during th? yea~s 1921, 1922, l~3,_l~, and 1925, arid that the
<br />sala E. L. Boyce is entitled tO ~e relieved ;fro~ the payment of. the'~axes.cha~ged ~against a .
<br />building on Said land, it is Greeted that the said E. L~ Boyce ce exoneramed from the paymenm
<br />~f~taxes chaco, ged agaimst~a b~llding ~m said land as ~ollows: State taxes for.t~e years ~921~,
<br />$5~OO, 1~22 $5.00, 1923 $5.00, 192~ $~.OO, ~and1925 $5~00, ~oge~r. with all lnmeres~ aha .
<br />penalties thereon~..and City taxes for ~the yea~s~[9~l $42.~0, 1~$$2,00, 1923 $42.00, 1924 _
<br />~42.00, and 1925 $~.00, together with all interest a~d penalties thereoh. It is further o~
<br />doted 2hat a copy of this order be certified to th~ Auditor of Public Accounts of the State
<br />of Virginia, and the Cour~cil of the City of Portsmouth."
<br />
<br /> Teste: E. Thompson, 01erk.~
<br />
<br /> A petitiom was read from certain citizens amd taxpayers of Lee Ward re~esting that the
<br />boundary lime of~e-dison Ward be extended to ~ak~ in th~ following: J'All that part of Dee Ward
<br />south of Jefferson street to the Navy ~ard wall and East of the Craddock Car ~ine."
<br /> Mr. Stewart (J.R.) moved that the 01ty Man,get investigate and report .on any changes.
<br /> that ma~.be necessary in the present Ward lines. The motion w~s adopted.
<br />
<br /> A was read from certain citizens and property of Portsmouth, Va., to have
<br /> petitio~
<br /> owneEs
<br /> tnstalle~ two lights in their com~mtnity, one at the ,corner of Dot. las Ave. and Cotlnty St., and
<br /> the other at the collier of Eamllton Ave. and Co~ity St.' ~ ~
<br /> On motion 'of Mr. Oast,~he~ petition was referred to the Finance Oommittee.
<br />
<br /> ~le follozing commtulications were read with reference to exam~tion cf Scott's Oreck:
<br />
<br />The Honormble The City Council,
<br />Portsmouth, Va.
<br />
<br />"Norfolk, Va., Dec. 22, 1925.
<br />
<br />Gentle~en:-=
<br /> We b~g~to call your ~ttention to the development the Ballard Fish and Oyst~er
<br />Gompa~y~has 2hue f~:made~ in Scott's 0reek looking to large expenditures in the matter of the
<br />erection of buildings ~ud the creation of taxable values in Portsmouth.
<br />
<br /> With c~r land- a le~vge amount of which you knowhas been reclaimed at immense
<br />expense- ready for development we wOUld now be ready to go ahea~iwith const~ction and the
<br />establishment of a large fish and oyster industry in Portsmouth if the channel to the entrance
<br />of Scott's Creek was open and our boats could get inside to our proposed new wharves.
<br />
<br /> Whmt we h~ve done ia no d~eam but hard business and large expenditures with faith
<br />in Portsmouth and o,mr ability ~o do-business here with conditions made possible.
<br />
<br /> We write this to suggest that the 0ity Council of Portsmouth ta~e action upon
<br />~eoeipt.~of. this, 'calltng upOn the United States Dis~rict Engineer to make final surveys and
<br />have such, ~earings as are deemed n~cessary looking to an immediate report that may get to
<br />
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