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113 <br /> <br />March 20, I~1~. <br /> <br />said ninth day of March, 1917, during which time should any of the parties interested desire to <br />submit further testimony that your commission would call said witnesses.and p~oceed~ with a fur- <br />thor investigation of the m~tter, but if said commission were not advised within the period of <br />two d~ys as aforesaid, the commission would deem that all of the parties had concluded their <br />zespective case and~the commission would close the investigation and proceed to the considera- <br />tion of the testimony submitted. <br /> <br /> "After deliberate and mature consideration of all the testimony submitted your commission <br />finds that the charges submitted by the said James A. Mulvey have not been sustained in any <br />manner; that the record does not show that the Council, nor s~uy member thereof~ has acted in any <br />way that is not consSn~ut~with the laws of the State and the ordinances of the City. Your com- <br />mission finds that the Council, as such, are vested'with certain discretionary powers with <br />ference to the ss~le of bonds, it being nowhere required that public advertisement should be made <br />for a bid for the sale of bonds; thmt the Council, acting on the report of its Chairman ofI the <br />Department of Finance, exercised such discretion, and your commission cs~u find no instance of <br />that discretion having been abused. Your commission further finds that the Clerk of ~he Council <br />has not been in any way remiss in his duty; that he acted~in the ministerial cap~city of Clerk, <br />amd carried out the order of his superior body, to-w~t: The Council of'the City ~of Portsmouth. <br /> <br /> "Your commission would be pleased to have its findings reviewed by a~y court, or body to <br />be mppointed by the court, and is confident that such review wouid result in the support of the <br />findings of your commission. <br /> <br /> "Your commission having discharged its full duty to the public and to the COuncil, as well <br />as to the individual parties involved, would respectfully suggest to the Council that Miss Elsie <br />Bunting rendered valuable services in the way of m~king out the stenographic record in this mat- <br />ter, a~d woutdmost respectfully recommend ~hat she be properly compensated, the amount of which <br />compensation is left to the discretion of the Council. Your commission further recommends that <br />a suitable allowance be made Miss Gladys Clements who prepared the report of your c0mmission. <br /> <br /> "All of which is most respectfully submitted this s~venteenth day of Ms~rch, 191~. <br /> <br /> "W. C'. Corbitt, <br /> "Richard J. Davis, <br /> "S. T. ~ontague.~ <br /> <br /> On motion, the report~together with the sSenographic record submitted, <br />and the Commissioners thanked for their valuable services in this matter. <br /> <br />was ordered to file; <br /> <br /> The suggestion of the Commissioners-that Miss Elsie Bunting be paid for the stenogr~ohic <br />record, and Miss Gl~d~ Olements for writing the report, in this matter, was referred to the <br />Finance Department. <br /> <br />The following communication was rossi from the Commissioner of the Revenue: <br /> <br /> "Portsmouth, Va., March 2Otb, 1917. <br /> "The Hon. City Council. <br /> "Gentlemen:-- The report of Mr. Eobert J. Walker, Expert Accountant, <br />who has just complete~ an mudit of the City's book says:- <br /> <br /> "~The land and proper~y books mhd records in the office of the Commissioner of the Revenue <br />were mli examined. <br /> <br /> "'The assessment books were ad, ed and m few clerical errors discovered which have been cor- <br />rected, wi~h the exception of an omitted assessment of the Norfolk & Portsmouth Trmction Co., <br />of $2,250.00, which the Commissioner will include in the 1917 levy. <br /> <br /> "'More care should be t~ken with the license records. While there was not much difficulty <br />in checking the s~bs ~inst the payments, some trouble w~s encountered, making it impossible <br />in a few cases to actually determine from the stubs what amount the license called for. In some <br />instances ~he stubs were voided s~ud the spoiled !~eenses presumably destroyed. To conduct this <br />office on ~ strictly proper basis, all licenses not actually issued should be retained and the <br />cancelled ones preferably pasted to the original stub. <br /> <br /> "'I ~dvise insta&ling a record showing the n~me and character of license which should be <br />pmid by the v~ious parties subject to such assessment. If this is done there would be no ex- <br />cuse for a failure ~o collect all licenses due after the first one had been issued. As new ones <br />~re'issued, the names of the parties should be added to the record. <br /> <br />"'The following errors were found Which are chargeable to the Commissioner of the Revenue: <br /> <br /> "'October Tth, 1915, License No. 2490, ~iine Forbes, correct amount $3.]5, Collector's re- <br />port ~= ~= <br /> ~).-~. This was due to stub being charged in such ~ manner that the Collector's stub wac <br />t~ken for the latter ~mount. <br /> <br />~ ."'~ay 12th. i9t~, LZcense No. 126~, F. H. Miller, stub in Com~nissioner's office chan~ed <br />xrom $5.00 to $?.50, stub in City Coliector'~ office not changed ms~kmng ~ shortage'of $2~50, <br /> <br /> "Replying to the above, mn the per, ca oovzred by_the exammnat~on, there were issued from <br />Sy office 859~ separate~licenses, of a total o~ $164,D23.72. <br /> <br /> "The examiner found one error of $2.50, and one of ten cents (.lC), making ~ total of $2.60. <br /> <br /> "I have called on Er. Walker for data from which I would locate "voided stubs,~ and those <br />"few oases~ in which he says he hmd difficulty with the stubs, but he informed me, that he h~d <br />none. Y~t he says, 'More ¢~re ~hould be t~ken with the license records.' <br /> <br /> <br />