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s g STATR EDITION Washington and Vicinity Civil Defense Meeting Calls For Speed Unit Leaders Report More Volunteers Are Needed Civilian defense officials were try- ing today to straighten out snarls in the protective program described last night at the first of a series of *brass tack” meeting, held in the board room of the District Building. At the meeting, called by Commis- sioner Young as defense co-ordina- tor and attended by chairmenof defense committees, it was brought out that more volunteers and greater speed in organization were needed in certain sectors. Dr. John A. Reed, chief of the medical service, said he needed more stretched bearers to aid medical field units already fully organized. Each of the 65 zones will be asked to | furnish 12 stretcher bearers. Dr. Reed said 21 District hospitals had been equipped as emergency base hospitals. A few areas have failed to organ- ize emergency feeding squads, Miss Mary Mason, chief of that service, said, and she urged chairmen of these zones to get them under way at once. Housing Setup Half Complete. Randolph Bishop, chief of Emer- gency housing, said the personnel of this branch was only 50 per cent complete. The service should be fully organized at the end of the month, he said, so that every area will have a file of temporary hous- ing available for citizens who might be bombed out of their homes. Mouseholders are being asked how many persons they could care for in an emergency. Mrs. Dorothy Bourne, executive secretary of the Civilian Volunteer Office at 501 Pennsylvania avenue N.W. asked community chairmen to send to her office names and qualifications of all volunteers en- rolled in the neighborhoods, so that | the central bureau would have a| complete file. Col. Lemuel Bolles, director of civilian defense for the metropolitan area, advised volunteers to “tighten their belts and prepare for a long, hard, heartbreaking pull.” Col. Bolles stressed the responsi- bility of each community for its defense organization, pointing out that the local Office of Civilian De- fense intended only to exercise gen- eral supervision and it was up to each zone to plan effectively for the protection of its homes. Distribution of Work Urged. Most of the lagging results when “one poor, overworked individual MNas been assigned too many tasks,” he added, urging that the work be distributed fairly. Col. Bolles said Fire Chief Stephen | T. Porter still was in urgent need of additional volunteers,k for the auxiliary fire fighting service. Per- haps, Col. Bolles suggested, some were deterred .by the 50 hours of training required for this branch, but none the less volunteers could perform a vital duty here. The series of meetings, of which this was the first, he added, will be just the opposite of a mutual ad- miration society. Criticism and suggestions will be welcome, he as-| sured the defense leaders. Conrad Van Hyning, chief of vol- | untary participation work, explained that his organization planned to handle diverse activities affecting morale and welfare. The effects of tire retioning, adequate recreation facilities for soldiers on leave and | additional hospital and school facil- | ities will be among the matters taken up, he indicated. The other meetings will be held from time to time for specialized | groups of defense workers. Park Hills Citizens Hold First-Aid Courses Sponsored by the Park Hills Citizens’ Association of Silver Spring, day and evening classes in first aid are being held each Tuesday and Thursday at the Montgomery Blair High School. The association also is arranging to hold a class in motor corps unit training and a class to train women to look after small children in case of an air raid or other emergency. Persons interested in joining the classes may call Mrs. Texas Rosen- | son, Shepherd 7395-J, who has been appointed in charge of the civilian president, J. E. Hayes. Besides Mr. Hayes, other officers re-elected at the January meeting of the association are R. D. Boyd, vice president; G. D. Gardiner, treasurer; C. D. Walker, recording secretary, and G. B. Birrell, corre- « gponding secretary, % License Transfer Sought ] :’ _a license from Lillian White to De- ROCKVILLE, Md., Jan. 12 (Spe- cial) —An application for transfer of irius G. Carzis, Achilles Catsonis and Lillian White to sell beer and Zlight wines at 8003 Georgia avenue, . Silver Spring, will be given a public - hearing at 2:30 pm. Janvary 19 at ¥ the dispensary, Silver Spring. Volunteer Firemen Find Hose Ruined By Sulphuric Acid BY the Associated Press. ELKTON, Md, Jan. 12— Chief Richard Masemore of the volunteer Singerly Fire Com- pany said yesterday nearly 1,200 feet of fire hose had been ruined by sulphuric acid. Chief Masemore said the acid was pumped from bottles stored in the firehouse and then emptied on the hose sometime after midnight when no one was in the station. He immediately ordered 24-hour guard duty. Other volunteer fire com- panies in the area were warned by State police to take protec- tive measures against poesible sabotage of fire hose. BAD WEATHER FOR DUCKS—The poor d:cks are having trou- ble finding places to get their feet wet. Frczen water is no good he WASHINGTON, D. C, WITE SUNDAY MOSNING EDITION MONDAY, JANUARY 12, 1942. for them. Dozens of the fowl huddle together in a hole in the ice at the bird sanctuary near Gravelly Point, while others hover Foening Star *; for a quick trip south. Society and General —Star Staff Photo. Balfimore Couple, ‘Two Soldiers Die In Auto Collision Two Other Persons Are Seriougly HurtinGeash Near Ellicott City - BY the Associated Press. ELLICOTT CITY, Md., Jan. 12— Two Frederick County soldiers and a socially prominent couple were killed, and two other men, one & soidier, were injured late last night in an automobtle collision five miles west of here on U. S. Route 40. The dead: John K. Culver, jr., 27, Garrison, | Md., a Baltimore suburb. Mrs. Culver, 20. Pvt. Charles S. Bowers, 20, Bruns- wick, Md. Pvt. Harry W. Rohrback, jr., 22, Brunswick. Two Critically Hurt. Charles B. Carroll, jr., 28, also of Garrison, descendent of one of | Maryland's first colonial families, | who was a passenger in the Culver | car, was seriously injured and ad- mitted to St. Agnes Hospital, Bal-| | timore. | “'Bvt. Albert G. Dutrow, 21, of Frederick, a passenger with the other soldiers, also was admitted to St. Agnes Hospital with critical in- juries. * State Trooper W. M. Bohler said papers found on the bodies of the soldiers indicated they had just been granted a furlough from Fort George G. Meade. Third Corps Army headquarters said the men had just started a 10-day leave. Dies on Way to Hosptal. and the two soldiers were Kkilled in- stantly. to the hospital. Mrs. Culver, the former Miss Miriem A. Beard, made her debut in Baltmore in 1937 and was the daughter of Mrs. E. Read Beard, prominent Maryland horsewoman | and the former owner of Blockade, Hunt Cup. The Culvers were married at the bride’s home on New Year Day. '|One Motorist Arrested, Several Hurt in District D. C. Traffic Toll Killed in 1942 5 Killed in same period of 1941. 8 Toll for all of 1941 95 One man was booked on & reckless driving charge ang several persons recelved minor injuries in traffic accidents in Washington yesterday. Mack Jarratt, 24, colored, of Ale:: andria, was the motorist arrested, In addition to the reckless driving charge, he also was booked as driv- ing without a permit, following a collision on the Highway Bridge with a car operated by Robert Richardson, 31, of Arlington, accord- ing to police records. Both drivers were treated at Emer- Miss 26, of Allegheny, . Richardson’s car, was admitted to the hospital with an injured right ankle and left knee. Eerlier yesterday, a car driven by John G. Attilis, 18, of Alexandria was involved in a collision with - streetcar operated, according police, by Howard H. Hart, 41, 1125 Maryland avenue N.E. The acci- dent happened at Third street and Pennsylvania avenue NW. The mo- torist was treated at Casualty Hos- pital for abrasions of both knees and right hand and a T in the auto, Miss Alvis Bell, 18, of 208 E street N.W, was admitted to the Baltimore | Trooper Bohier said Mr. Culver | Mrs. Culver died en route | defense course by the association’s | three-time winner of the Maryland | Greenbelt Residents Facing Tax fo Keep Hospitel Operating Federal, Agengies Refuse to Continue Sugsfardnpige BY 8 Btafl C/rrespondent of The Star. GREENEELT, Md., Jan. 12.—Pos- sibility tha: the Greenbelt Hospital may be closed January 31 owing to suspension of the Federal subsidy through wsich it has been main- | tained was under discussion among town officia's here today. The Town Council has been in- formed by tae Farm Security Admin- Agency, whch provide funds for the community in lieu of taxes, that the 1942 comminity budget will not be considered ;o long as if contains the | 23,000 hospital item, it was ex- plained by Arthur L. Rysticken, as- Braden. Mr. Rysti:ken said the council will meet tonigat to consider a plan whereby fanilies in the community | will be tax-d from $8 to $12 a year |in order t« maintain the hospital. :Indlcauom are, he said, that the | council wil’ issue a questionnaire to | | members o’ the community asking ax;m whetaer they favored such a The hosp tal which was built hur- riedly in 1638 amid considerable dis- agreement as to its financial feasi- bility has veen maintained at a year- ly deficit df between $8,000 and $12,000, Mr Rysticken said. He ex- plained that of the $23,000 esti- mated cost for 1942 the anticipated deficit wa: approximately $13,000. It is this jum which the F. 8. A. meet. There i+ some feeling in the community Mr. Rysticken said, that | in view of :he defense program and | the possiblity of token bombings in | the Washiigton area the hospital | should be maintained. He added | that the 1scal defende council has | asked the Office of Civilian Defense in Washingion to intervene with a request thit the F. S. A. and the gency to fizance the hospital deficit. 0'Conor Asks Moforists To Help Save Rubber By the Assocusted Press. ANNAPCLIS, Md, Jan 12—Gov. O'Conor yesterday asked the Mary- land Traftc Safety Commission to seek co-operation of all motorists in conserving rubber. The princinel method. he said, would be xriving at slower speeds, not “just itaying within the legal limits but reductions in speed that will fall fa- below our former mode of travel.” Slower s»eeds also would mean a “tremendoxs” saving in lives and in- juries throigh accidents, he said. The Goiernor further suggested that cars le used less for unneces- sary trips, that motorists start trips earlier so ‘hey would not have to hurry, and have tires retreaded be- fore they tecome too worn to make " Port | the work possible. hospital with abrasions of both knees. In en aciident early today, a car driven by Clarence J. Taylor, col- ored, 23, 239 Fourteenth street S.E., ran over ttre sidewalk, smashed into a lamppos: and caused injuries to the driver and two passengers, ac- cording to yolice reports. The driver received minor cuts; Ruth Mack, colored, 24, 319 Fifteenth street SE., Iscerations of the left eye, and Goar.ellb..eolnndnm’r!n'.hm street SE. a fractured leg. mmmmmwcmm:ynu- pital, & t A istration sad the Federal Works | sistant to Town Manager Roy C.| and the F W. A. have refused to; F. W. A. centinue during the emer- | Bundled in overcoat, muffier and mittens, Supt. Nicholas Orem of the Prince Georges County schools sat in his office this morning and listen- ed to mpwmcol broken down boilers and frig hool rooms from rs and irate p-rq‘m in various breakdown in the boiler of the county court house, which rendered radiators in the building heatless until shortly before noon. “I know how they feel,” Mr. Orem said. “But we are doing the best we can and I belleve we have the situation pretty well in hand.” Among those demanding imme- diate action to remedy the situation was Mrs. A. Stanley Moreau, presi- dent of the Riverdale Parent- Teacher Association, who canceled e was the | bel Teachers and Parents Complain Of Cold Prince Georges Schools a meeting scheduled for tonight be- | cause of a breakdown of the school's heating system. After two part-time sessions last week said to have been caused by a defective stoker, the school was scheduled to reopen. morning. However, children wi sent home as soon. ufl:.rhe Salinie] AT Mr. Orem said trouble reports had come from the Greenbelt High School and the colored elementary school in North Brentwood, but that he believed the heat would be re- stored to permit classes by to- morrow. Because of several breakdowns in the Riverdale School, he explained, it would probably be necessary to in- stall a new boiler. Meanwhile the old boiler will be stoked by hand, he said. (1,562 Cannery Workers Get $5,544 in Back Wages | As a result of the enforcement | { drive carried on during the 1941 | canning season 1562 employes of canning plants in Maryland, Vir- ginia and West Virginia will receive $5544 in back wages due under the Fair Labor Standards Act, the ‘Wage and Hour Division announced ay. Of the 379 establishments in three States covered by the Wage and Hour Division inspectors 74 were in full compliance with the law. The others were found to be vio- lating either the record-keeping regulations issued by the division, the minimum wage and maximum hours provisions of the law, or both. Throughout the country the drive resulted in agreements by canning operators to pay $226,869 to 18,936 employes in Testitution of back wages legally earned but unpaid. Inspections of 2,808 canning plants were made. Defense Classes May Get Tuberculosis Tests Tuberculosis examinationss, such as Arlington County high school students have had for the past four years, may be offered this year at nominal cost to all county enrollees in defense classes. The Arlington County Tubercu- losis Association will discuss testing of first-aid and canteen workers at a board meeting at 8 p.m. Janu- ary 26 at the Cherrydale Health Center, 4008 Lee highway. High school students will be examined February 9, 11 and 13. Positive reactors will be X-rayed February 24 and 25. ‘The board also will discuss means to raise the $8,400 Christmas seal fund to the goal of $9,000. Tu- berculosis tests are to be offered to. civilian defense workers, Mrs. N. R. Davies, executive secretary, said, because of the importance of their health. Officers Renominated By County Red Cross Officers of the Montgomery County Chapter of the American Red Cross have been nominated for re-election. They are Judge Charles M. Tre- lan of Layhill, chairman; Mrs. Granville Gude, Bethesda, vice chairman; Mrs. Austin A. Lamar, Sandy Spring, secretary, and Mrs. C. H. Godbold, Cabin John, treas- urer. The election will be held Jan- &:yw? at-the Bethesda Recreation Members of the Nominating Com- Night Classes fo Begin |Second Semester Montgomery County night schools this semester will offer a wide vari- ety of courses, according to plans announced today. Registration for the second semes- ter of the homemakers’ class in adult education will be held at 7:30 pm. ‘Thursday at the Montgomery Blair High School. Classes in all types of sewing, cutting, fitting, fur work, needle craft and alterations will be held Mondays and Thursdays from 7:30 to 9:30 pm. Miss Helen Monterey Collins will open the second semester of lip- reading classes at 7:30 p.m. Thurs- day in the Bethesda-Chevy Chase High School. The two-hour classes will be held at the same time every Thursday. An illustrated lecture will be given at the Bethesda-Chevy Chase High School at 7:30 pm. Thursday by A. A. Norris, jr. He will discuss planting in shady corners and for scenic effect. Gaithersburg Legion Chairmen Named Committee chairmen of Barber- Briggs Post, No. 104, American Legion, Gaithersburg, Md., have been named by Comdr. J. W. Voll- mer. The Executive Committee consists of Ernest C. Ricketts; B. F. Ander- son and Maurice H. Chiswell. Committee chairmen are: Mem- bership, Otho Trundle; rehabilita- tion, Frank J. Broscart; child wel- fare, Mr. Trundle; Americanism, Norman Belt; finance, Walter Rein- hart; national defense, Charles Orme; community service, Mr. Trundle; disaster relief, 'Merle Jacobs; legislative, G. Robert Gray; grave registration, Willlam Phoe- bus; veterans’ employment, Mr. Phoebus, and safety, Paul Watkins. Eight Convicts Granted Paroles by O’Conor By the Associated Press. ANNAPOLIS, Md., Jan. 12—Gov. O’Conor yesterday announced he had granted eight paroles to in- mates of Maryland penal institu- tions. They included: Emanuel Clark, solored, sentenced to 18 months from Charles Countv for taking money from a store while intoxicated. Clark will be re-employed by his former employer. Roy A. Golliday, 21, sentenced for & year and nine months for bigamy in Montgomery County. Gov. O’Conor said Golliday had been sep- arated from his first mate for eight. G. |years. He had less than five months to serve. | Virginia Assembly May Take Action on Liquor Monopoly Darden Says State Sales For SBkEof Revenu€ § Are~4stiefensible’ ] BY the Associated Press. RICHMOND, Vs., Jan. 12.—Vir- ginia’s liquor monopoly, which has returned approximately $40,000,000 in profits and taxes to the Stlte‘ and localities since it began oper- | ations in the spring of 1934, may receive redoubled attention from the General Assembly convening Wednesday. The principal indication of thls\ probability lies in remarks of | Governor-elect Colgate W. Darden, jr., who has declared that the “State’s selling liquor to raise rev- enue is indefensible.” He has not said whether that statement meant he intended to ask repeal of the State's 10 per cent tax, which became effective a year and a half ago, but some have read significance into the remark. Part of Price’s Program. Gov. Price has received a report from a three-man committee desig- nated to study the effects of State and Federal taxation on operations of the liquor control system, but this report has not been made pub- lic. Cheirman Hunter Miller of the A. B. C. Board, Col. Leroy Hodges, State controller, and Tax Commis- sioner C. H. Morrissett constituted the study group. ‘The 10 per cent tax on the selling price of spirits and wines was part of Gov. Price’s tax program of 1940 when new levies were imposed to raise money for greater appropria- tions for the public schools. It be- came effective July 1, 1940, and in the year and a half since then has brought in approximately $3,- 832,000. When the tax was recom- mended to the Legislature, it was estimated it would yield in the neighborhood of $2,500,000 annually. Rates Similar to Other States. Should the tax be repealed and the A. B. C. Boerd's markup remain | unchanged, prices would be reduced | correspondingly and be placed gen- erally on a par with those of neighboring States which now are getting some of border Virginia trade. There is diverse opinion on what effect the tax has had on bootlegging, but the State levy and the Federal taxes (now $4 per proof gallon) combined heve un- doubtedly served together to give the bootlegger a greater inducement to market his wares. ‘The war boom has boosted sales in some centers to such an extent that | normal-times estimates are mean- ingless. Losses to border States be- cause of lower prices have been more than made up in the boom- center seles. Another question that may be broached in connection with the A. B. C. system is that of fortified wine sales. Mr. Darden has sald that he felt the present prac of selling fortified wines “without sufficient control has got to be stopped.” Ewell Byron Trevey Dies at Rockville Special Dispatch to The Star. | ROCKVILLE, Md., Jan. 12—Ewell Byron Trevey, 36, died at his home here yesterday following a short ill- ness. Hewn&neumo(ur and Mrs. G. Byron Trevey of Rockville, and buidel them is survived I'ly his | tions State workers and the State Caucuses Tomorrow To Signal Opening of Virginia Legislature Gov. Price to Address & T80t 8ddsion AR 32 + Rishmoed Wednegday « By the Associated Press. RICHMOND, Va., Jan. 12.—Dele- gate Charles C. Louderback of | Stanley will be a candidate rori' chairman of the Democratic caucus | |of the House when the Democrats hold their caucus tomorrow night, | preliminary to the convening Wednesday of the 1942 session of | the General Assembly. Mr. Louderback, who represents Page and Warren Counties, an- nounced last night his intention to offer for the position vacated by Maitland Bustard of Danville, who | has been elected to the Senate. Democratic members of the House | will nominate the speaker, the clerk, doorkeepers, sergeant at arms, sub- clerks and pages. Delegate Thomas B. Stanley of Henry County, now without opposition, appears certain | of the speakership. The Senate Democratic members will nominate a caucus chairman, left vacant by the election of Wil- liam M. Tuck of South Boston, to | the lieutenant governorship, a ser- | geant at arms, left vacant by the death of A. B. Davies of Clifton Forge, and a doorkeeper to succeeed Robert E. L. Snell of Charlotte County. Joint Session Wednesday. Gov. Price will deliver his message on the state of the Commonwealth to a joint session of the two houses the opening day. Today he ar- ranged to meet newspapermen of the State to outline major provisions of his budget. The session opening Wednesday was described by Senator Aubrey G. Weaver, chairman of the Senate Finance Committee, as potentially important because it will to a large extent shape the policies which the State will follow during the critical war period. He said Virginia was one of the few States of the Union to come | through the last war in fine fiscal | condition and this he attributed to the sound legislative policies which the State followed at the time. An actuarially sound retirement plan for more than 30,000 State employes and public school teach- ers is recommended in a report by the Virginia Advisory Legis- lative Council to Gov. Price. Retirement Plan. Under the council’s recommenda- would make joint contributions on a reserve basis. The State's con- tributions in the first year of op- eration of the plan would amount to $1846,677, it was estimated. The amount of retirement pay would vary with the length of the employe’s service and would range up to a maximum of aout half the employe’s regular salary after 40 years of service. The council, in addition to the report, submitted a 37-page text of a bill for submission to the General Assembly and a detailed analysis of costs prepared by George ::tnnck of New York, consull Chairman of the council'’s sub- committee considering the plan was former Delegate Francis Pickens Miller of Fairfax. Rescue Truck for Staunton STAUNTON, Va, Jan. 12 (Spe- cial) —City Council has accepted a proposition presented by Fire Chief Eugene H. Dabney under which the fire department will purchase a rescue truck and house’ it at the firehouse, provided the city pay B-1 Virginia Asked To Relieve Dual Tax on Income Bill Will Be Offered To Exempt Voters Living Elsewhere By ALEXANDER R. PRESTON. The Virginia General Assembly this week will be asked to pass & law that would ease the income tax burden of hundreds of District resi- dents who retain votinge privileges in Virginia. Commissioner of Revenue Harry K. Green of Arlington County said he will ask the country’s representa- tives in the legislature to sponsor a law to relieve Virginia voters living in other jurisdictions from dual in- come taxes. Another proposal to be urged on State Senator William D. Medley and Delegate Charles R. Fenwick, both of Arlington, would give county taxpayers “a day in court,” or pro- vide them a right to protest to re- assessment officers when a higher valuation is placed on properties for tax purposes. A third major item of legislation favored by the revenue commissioner would clarify the status of new resi- dents of Virginia so as to make them subject to State income taxes when they have resided in Virginia one year prior to the tax deadline, Other Technical Points. Mr. Green will seek passage of the legislation in his capacity as chairman of the Legislative Com- mittee of the Commissioners of | Revenue Association of Virginia. | There are several other bills which | the association is sponsoring, but they are concerned only with techni- calities, Mr. Green said. The amendment to the tax code, which would relieve Virginia voters living in other jurisdictions from “dual taxation” on their incomes, is patterned after an amendment | recently adopted in North Carolina, | Mr. Green said. The proposed law about waiting their turn—or perhaps getting their bearings. | would flatly exempt from Virginia income taxes all persons who pay their poll taxes to retain voting privileges in the Old Dominion, but who actually reside and are em- ployed in another jurisdiction and who are taxed by that jurisdiction. Unaffected by the proposed law would be cases such as that of an individual living in the District, or any other State, who is em- ployed and is paid in Virginia, Such a person would continue to pay a Virginia tax on his income, but Virginia would deduct the amount the person was required to pay to the other jurisdiction by Teason of his residence thete. This is a reciprocal sgreement which Virghila has with certain other Jurisdictions. As an example, the District levies no income taxes against District workers who live in Virginia. The second legislative proposal, designed to place property owners on notice when a new assessment is to be made, would supplant the present method whereby property is reassessed and the property owners learn of this only “when it is too late,” Mr. Green declared. No Notice of Reassessment. A general reassessment of real estate is made every four years by lumcen appointed by the Circuit Court judge. The assessment is agreed on and the taxpayers do not know of any new valuations placed on their property until the commis- sioner of revenue mails the annual tax bills. Protests of assessments can be mde only by petition to the Circuit Court for review, often involving substantial expenses such as at- torneys’ fees and court costs which in some instances exceed the amount of tax that might be saved. The Commissioners of Revenue Association recommends that the assessing officers be required to give at least 30 days' notice to all tax- payers whose assessments have been raised, before the permanent value is established and the records are closed. Although his office must issue the tax bills in accordance with the assessments established every four years, Mr. Green said he has no authority to adjust any erroneous assessment. In years between the general reassessment Mr. Green's office is authorized only to assess new improvements made on real es- tate. The commissioner has long followed the practice of notifying taxpayers of the assessments placed by his office and the affected citizen is informed: “If for any reason you deem the assessment on your new building too high, we would be pleased to talk the matter over with you within the next two weeks, before our land book is prepared.” Permanent Assessing Studied. The League of Virginia Municl- palities will sponsor legislation per- mitting Virginia cities to set up a permanent assessing officer who will make a continual reassessment study to replace the present method of investigating values every four years. The plan has been indorsed by Alexandria officials. When asked if the league’s pro- posal should be altered to include Arlington County because of that county’s urban characteristics, Mr. Green said he believed a permanent assessing organization would be a needless expense which would not be compensated by the amount of extra revenue attained. The third major legislative pro- posal would alter the existing six months’ exemption from taxes now extended to Virginia residents who claim to be domiciled in another State. At present, persons who have llved in Virginita less than six months prior to January 1 of any year, but who claim legal domicile in another State, are not subject to tax in that year. As a result such persons who moved into Virginia after July 1 are exeqpt from taxes which are collectable on December 5 of the following year. Mr. Green will propose a new law that would make any person living in Virginia on January 1 of any year and who will have lived in the State for 12 months or more on the December 5 tax deadline of that operating and maintenance costs. A year, subject to taxation. b