Evening star., 1899-01-31
TAXING CH.UECHEs
Bill Submitted by Commissioners
Limiting Exemption.
SUBSTITUTE FOR PENDING MEASURE
Ground Necessary for ,Congrega-
tions to Be Excepted.
-
PRACTICE OF RENTING

The District Commissioners submitted to
the chairmen of the two District commit
tees of Congress a report ON the bill pro-
viding for the exemption of church and
other property in the District from taxa
ton and assessment, transmitting to them
the draft of bin prepared by their direc-
ton, which they recommend in place of the
one submitted to them.
THE proposed substitute bill" explain
the Commissioners 'contemplates the ex-
emption of only SO much ground as NAV he
needed for the convenient and healthful use
of the buildings, and then only from gen.
eral taxes.
The law governing the exemption of
churches eXcepts them from the payment
of general taxes notwithstanding that they
may be and in some instances portions of
them are at times rented for secular and
business purposes. especially entertain
ments. The practice of renting churches
Tor such purposes is an apparent Injustice
10 the owners of public halls and other
business property affected thereby. as a
church can under-rent private halls TO the
extent of what the annual taxes on th,
church property would be If such property
We're taxable. as well the amount OF the
regular license required in case of a hall
Remission of Charges.
with reference to the remission of spe-
cial assessment charges against church
property as proposed in the bill submitted.
ii is the Judgment of the Commissioners that
there should be no further extension of the
exemption of church property from its pub
lie burdens. The tendency of such exemn
llon is 10 make necessary an increase of
The tax charges which private propertv
owners have to bear. The area of taxabIe
property is being steadily decreased bv the
release from taxation of property which re-
har All
uons are gradually accommodating to such
an extent that the increase of taxes on
private property growing out of this policy
may progress so far as to become an an
preciable influence against the ownership of
private real estate in the District. The
Commissioners believe such ownership
should be encouraged by minimizing the,
taxes and other expenses connected there
with as to make It a profitable field for in
NeStment.'
Text of the Hill.
The bin drafted by direction of the Com
missioners is as follows:
"A bill regulating the exemption of
church and school property in the District
of Columbia and for other purpases Be it
enacted by the Senate andt House of Rem
TGsentatiVes of the United States of Amer
ica in Congress assembed That church
buildings located in the District of Column
bid. owned and actually occupied by anv
church organization, and Glc ground on
which Sdld buildings are erected, together
with such reasonable amount of additional
ground owned by said organization as NAV
be found necessary fer convoEic!t entrance
to said buildings and for air anCkl li"ht and
all scAnoi houses. collegiate and university
buildings actually and exclusively used for
educational purposes and not for private
gain. and land appurtenant to any such
buildings Sc far as is reasonably needed
ana actually used for the convenient en-
joymcnt Of any such buildings, shall here
after be exempt from the payment Of gen
efdl taxes: Provided. however Chat if at
any time such buildings or grounds. or any
portion thereof, shall b@ let for the Dur-
pos'' OF securing rent orNncoms. s1ich build
lngs and grounds shall fort hwith be listed
Tor taxation Tor the then cUrrcttt fiscal
year as other taxable real estate and The
taxes thereon collected as provided by OK
listing law for the collection of general
taxes.
The Cemeteries.
Section .. That the ground of duly in
corporated cemetery associations in the
District Of Columbia. dedicated and used
solely for burial purposes. and not held for
private income or profit, and all lots in
said District actually used for burial pUr-
poses, snail hereafter be exempt from the
payment OF general taxes and assessments.
but II any portion of said grounds or lots
Is larger than is needed for their legitimate
purposes. then The excess shall be listed
for taxation.
Section :. That all laws or parts of
laws inconsistent with this act be, ard the
same are hereby, repealed