Evening star. [volume] (Washington, D.C.) 1854-1972, 1874-08-17
The New Assessment.
WHAT PROPERTY Is TO BE TAXED AND WI
Is EXEMPT.

WHAT PROPERTY Is TO BE TAXED AND WHAT
Is EXEMPT.
Under the recent order of the District Com
missioners for new assessment embracing
church property and exempting ''that used for
charitable and educational purposes" much
interest seems TO he felt by the public as to ex-
actly what property will be exempted under the
phrase quoted from the act OF Congress OF June
20, 1874.
1t is understood to be the opinion of Assistant
Attorney Birney that the exemption takes
place only in cases where the owner uses the
property for educational or charitable pur-
poses; that the legislative intent Is to relieve
the owner from the burden of tax on such real
estate is devoted by him 10 regular use for
education or charity. The school or hospital is
taken instead of the tax as his contribution to
the public. That to entitle the property to
exemption IL must be devoted by the owner
himself to the purposes named, and be used
specifically for those purposes; that the owner
cannot escape the tax by renting his properly
for hospital or school purposes, nor by claiming
An intention TO devote its rental TO the support
OF education or Charity, nor by using part of
1t Ter those purposes while the main portion OF
II Is devoted to other purposes. The income
from q store claimed to be devoted to the sup
lost OF professor OF an university is not exempt
The owner OF a hotel claiming IL at the income
Is used for the support of a hospital; such hotel
Is Lot exempt for the reason that the govern
ment has nO means OF controlling this disposition
OF such rental or income, and all that can be
done under the law Is to exempt the hospital,
building owned By one person who rents it to
another TOR school purposes cannot be exempt,
a lbI TIC ONHcI uecs II II tue purposes or
revenue. The owner of building who keeps a
school in it, and occupies portion as a dwell
ing, must pay taxes on the latter portion,
although the former portion is exempt. A
church association or an individual owning
premises chiefly used for dwellings and stores
but small portion of which is used for a regu-
larry kept school, the exemption applies only TO
so much as is used for the latter purpose but
building used exclusively as a school,
even If it be kept for profit, is exempt, as
an educational institution. hospital kept
for profit is lot exempt, as it is not a
charity, but one mainly charitable Is exempt,
although a small contribution ray be required
from each inmate. Sunday schools are cIassed
with religious Institutions, and they exempt no
property frsm tax. Curtilages of colleges are
exempt, even where they contain refectory
dormitOries, professors houses, and chapel, but
separate lots of vacant land belonging to col
leges not used specially for education are not
exempt, neither is a store on college premises.
Cemetery associations selling lots for profit are
not exempt; but if such associations are ex-
clusiyely charity, making no sales and no
charges for burylng the dead, they are exempt.
The whole realty of cemeteries, including
vaults and monuments, are held to be taxable
and must be assessed.