The Virginian-Pilot
                             THE VIRGINIAN-PILOT 
              Copyright (c) 1995, Landmark Communications, Inc.

DATE: Tuesday, January 10, 1995              TAG: 9501100007
SECTION: FRONT                    PAGE: A12  EDITION: FINAL 
TYPE: Letter 
                                             LENGTH: Short :   23 lines

PUBLIC SERVANT PRAISED

Norfolk has many very good civil servants.

I was recently called to the office of the commissioner of the revenue and met with Mr. Custer. There, he explained to me that I had not completed my Virginia tax return in a way that would be most advantageous to me. Instead of paying $89 in additional taxes, I will get a refund of approximately $180.

Mr. Custer took time and was patient. I am grateful to him and the city for providing such fine public servants.

DANIEL R. WARMAN

Norfolk, Dec. 30, 1994 by CNB