National Republican. (Washington City (D.C.)) 1872-1888, 1881-05-09
PRO BONO PURLICO,
Taxation of Church Property Used for
Parsonage Purposes.

To the Editor of THE Republican,:
1t is to be hoped that the officials repre-
senting the different churches in the District OF
Columbia VIII not be unduly hasty in the payment
of taxes upon church property used for parsonage
purposes, contemplated by the act of Congress ap-
proved March 8, 1881. great wrong has been
done to this important church interest in this Dis
tct by the passage of this act and is confidently
believed that q subsequent Congress will make
ample reparation in the premises. Such church
property was, by the act of Congress OF
June II, $50, clearly exempted from all
| taxes or assessments, national and municipal
such act in terms providing for churches and
school-houses and all buildings grounds and
| property appurtenant thereto and used i'll connec-
tion Herewith in the District. This provision of
law was in 1874 recognized, and WI be found to be
section 147 Revised Statutes of the United States
for the District of Columbia. 1t was also afterward
construed and declared in force by section II of
the act of Congress approved June H. 1873.
1t is true that the Legislative Assembly of the
District of COlumbia,b by its act ofAugust 1871 de-
clares that all real property should be taxable nd
liable to assessment and valuation with provision
for certain unimpOrtant exemptions. 1t is also,
however, true that the same Legislative Assembly
in its act of August 3d. 1871, fixing the rate of
taxatiOns for the year ending June 80
1872, expressly exempted from the operation
VI tiliS dcL paTsOIldSeSy churches, or grounds
upon which church or parsonage may be erected ,
and an act of the same date, which put into opera
ton the agencies ofassessment for the purposes of
taxation, provided that assessment should he
made of all real property " now or hereafter made
taxable" Clearly, at this time, parsOnages were
not taxable, and no assessment or valuation of
them for the purpose OF Taxation was made at that
time. The legislative acts of June 20, 1872, and
June &c, 1913, imposing taxes for the fiscal years
ending respectively June 80 1873 and June 80 1871
a taxable a111i
may safely be asserted that no uniform taxation
was made of parsonages under any of these acts
orasSesSment made OF them fOrthe purposes ftaxa-
tion The act OF Congress OF June 20, 1874 abolish
ing the then form of government in the District of
Columbia, imposed a tax upon real property 'ac-
cordlng to the present assessed value thereof and
provided for its assessment and collection under
laws then in force for the assessment and cellCc-
ton of general taxes for the District of Columbia
We think it can be shown that not only was there
in force at the time of the passage of this act no
assessment record of parsonage property for the
purpose of taxation, but that the assessment was
made and filed during the autumn of 1874 several
months after the passage of this act providing q
tax levy on an assessment of its date 1t is also
doubted whetherthiS assessment was made pursu-
ant to law. Fort the years 1876 1877 and 1873 the acts
of Congress imposing taxes i'll the District ofColum-
bia in terms exempted property therefore declared
exempt, and clearly have reference to its act OF
June IL, 1870 atterward incorporated as section
HI of the Revised Statutes of the District of Column
bia, and construed and declared 10 be then in
force by section II of the act of Congress of June
II, 1878 This lattera act, providing for permanent
form of government for the District of Columbia
aScertained as limit of taxation 81 80 on every
500 of real estate not exempted by law, the as
sessment and levying of this tax o be i'll ACCORD
ance with existing laws applicable thereto, not
repealed by it or inconsistent with its provisions
1t cannot certainly be cOntended, i'll view of its
recognition by Congress as late 1875 that the act
OF June IL, 1870 was repealed by the exercise of
any power conferred upon the Legislative AS
sembly of the District of Columbia in ISL which
Legislature was abolished in 1874 The claim that
former exemption from taxation were set aside by
q n q n ha oit,faT ,a1
view of the provisions of the act of June 20 1879
relieving the churches of the District of Columbia
from taxes imposed according to q strained con-
struction of that act of 1874 and virtually recog
nZes as in force OH the 10th of June, 1874 all ex
listing exemption acts, either of the Legislative
Assembly or of Congress. The provisions of the
act of March g. 1851 remit all taxes. penalties
costs and interest levied upon parsonage properly
prior to July l. 1874, on condition that payment be
since July !, 1874 The incquitable nature of this
compromise is shown from the report of the treas
urer and assessor of the District of Columbia
made to the Commissioners, from which
1t will appear that prior TO July l, 1874.
no account was taken for taxation of then exist
ing parsonageS while full charges are made against
others In some cases the remission OF taxes is
great in others small, and i'll many nothing is re-
United, and that, too, where all were in existence
during the same periods of taxation. 1t is there
fore hoped that payment of taxes under this act
will not be made, but that concerted action Will be
taken by all the parties in interest to make it ap
pear at the next session of Congress that collection
is attempted to be made of taxes not one dollar of
which has been legally levied, and from all of
which the taX-5OOkS should be Iylieyed. V.
1T to be hoped that the citizens of the District
may not he committed to any such unsound doc
trine orprnciple. The realty belonging to churches
should be taxed like any other property. There
should be no more favoritism shown 10 them than
are extended to other private corporations and to
owners of property and citizens generally. There
should be no fostering of churches by state aid.
1t - contrary TO the spirit of Government In
other words, applied to the case in point, exemp-
ton of church property means that the mass of
property shall not only pay their own as
sessmens in full, but also discharge the moral and
equitable if not legal obligations of private corpo-
rations ard organizations in which they have 10 !
direct or pecuniary interest, and whose affairs
they can exercise no control or right of property
REPUBLICAN,