National Republican. (Washington City (D.C.)) 1872-1888, 1874-08-18
DISTRICT AFFAIRS.
FoUR-AND-A-HALF STREET YEsTEE
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/ FOUR-AND-A-HALF STREET YESTER-
DAY.
Commissioner Dennison being alone yesterday,
there was but little Of importance done in the
rooms Of the Commission, in Columbia building.
Commissioner Keteham Will not return until the
latter part Of the week.
During the forenoon Drg Elliot, Reyburn and
Busy called upon and submitted TO the District
Commissioners plans for free dispensaries for the
Door. Several plans have already been sub
fnItted Tor this object, and more are expected to
| be sent in. All are held for future adYisement
Lieut.. Hoxie has sent in the names Of three per-
sons to the Police Commissioner, with the re-
quest that they be commissioned as special ON
GERS to do duty In guarding the Tork,house men
when employed on the street.
The bids for repairing the north side OF Penn
| sylTania avenue have all been arranged and
classified and Is expected that in few days they
will be considered by the Commissioners and the
IN lew days the Commission will move into
| the large room No. Is, now occupied BY the engt-
neer, who will ind quarters elsewhere.
| A number Of improved streets being in want Of
repairs, Lieut. Hoxie has notified the contractors
| Of the fact by the following CIRCULAR;
I'm accoEdence with the Germs q y9ur contract
| hereby notified that the work done by you under
said contract has become defective from imperfect
impToPsF m9e ib OF ~ IsTsE a a6a ne
| Inedlately commenced and satisfactorily COM
pleted it will be done by this ofioe, and the cost
| Of the same will be charged to you"
The collector Of taxes is buslIy engaged Ip pre-
sendSg them by mali. T6is is done for accom-
| medallion Of parties, and whom the rush begins
| instead Of standing in the line and waiting for
bills 70 be made out, as heretofore, they will only
| have to call and hand over the money The re-
| cepts yesterday were S5,OOI.o3.
EEEHPTED PROPERTY.
Under tho recent order for new assessment
| embracing church property, and eXempting that
used for charitable and educational purposes, +"
much interest seems TO be felt by the public as to
| exactly what property will be exempted under
the phrase quoted from the act Of Congress Of
| June 20, 1874.
It is understood to be the opinion Of Assistant
Attorney Blrney that the exemption takes place
Eonly in cases where the owner uses the property
for educational or charitable purposes; that the
legislative intent is to relieve the owner nom the
burden Of tax on such real estate as is devoted by
him to regular use for education or charity The
school or hospital Is taken instead Of the tax as
his contribution 20 the public. That to entitle
the property to exemption Ii must be devoted BY
| the owner himself 10 the purposes named, and be
used specifically for those purposes; that the
owner eannot escape 5ne I1 ,r ~ nm nv ,sg
Ing intention to devote Its rental TO the support
/ Of education or charity, nor by using part OF II
for these purposes while the main portion Of II Is
devoted to other purposes. The Income from 9
/ store claimed to DO devoted to the support o. .
professor Of an university Is not exempt. The
| for the support Of hospitali such hotel is not
| exempt, for the reason that the Government has
no means Of controlling the disposition Of such
rental or income, and OIL that can be done under
the law is 70 exempt the hospital A
building owned by one person who rents Il to
another for school purposes cannot be sxemn'
as for the owners uses It is for the p1r-,sss o.
rev@ ,-.--. ans owner 6fR SHii3lns TnO Keeps a
school n IL and occupies portion as q dwelling,
must pay taxes on the latter portion, although
/ The former portion is exempt. A church associa.
ton or an individual owning premises chiefly used
for dwellings and storeA bit q small portion Of
which Is used for regularly kept school, the ex-
emption applies only to much as Is used Tor the
i latter PURPOSE but building used exclusively
as school, even lfit be kept Tor profit, is exempt
as an educational institution. Ahpspital keptior
profit Is not exempt, as II IS not charity, but 9ns
4 mainly charitable is exempt, although small
contribution may be required from each inmate.
Sunday schools are claIsed with religious institu
lions, and they exempt no property from tax
CartllRges Of colleges are exempt, even Whsre
they contain refectory, dormitories, professors
houses and chapel, but separate lots q vacant
land belonging to colleges not used specially fol
education are not exempt, neither Is store or
college premises. Cemetery associations selling
lots for profit are net exempt but II suoh assoeia
lions are exclusively charity, making no salei
| and no charges for burytng the dead, they arr
exempt The whole realty Of cemeteries ineiud
ing vaults and monuments, and held 70 De taxa
Bile, and must be assessed.