The times. [volume] (Washington [D.C.]) 1897-1901, 1899-01-31
RENTABLE CHURCHES
LIABLE TO Be TAXED
Purpose of a Measure Now Be-
fore the Commissioners.
Considering Revision of the
Amusement License Laws.
Deficiency Estimates for the Militia
Legal Status of Sidewalk Mer-
chants-0ther District News.

The draft of a measure providing for the
taxation Of churches that rent their audi
forums for entertainments is now in the
hands of the District Commissioners and
will soon be presented to Congress.
S. T. Thomas, the attorney for the Dis
trict, has at the request of the Commits
sioners prepared draft of the proposed
measure. The Commissioners VIII now
consider the document, and when conf
dent that il will cover the question fully
they will forward it to the House COM
mittee on the District of Columbia for &C
ton.
Commissioner Ross looked over the draft
yesterday and approved it. Commissioner
Wight Will consider it today. 1t is under
stood that it provides for a system of tax
ing all entertainment halls, whether re-
ligious or otherwise. Such churches as
confine the use of their auditoriums to
purely religious purposes will be exempted.
All others will be classed with public halls
and Will have to pay taxes.
1t has been pointed out that in recent
years. or since the public has become less
scrupulous about attending secular enter
tainments and public lectures in church
ediiices, the renting of church auditoriums
has decreased the revenues of various pub
lie halls. In this way it is maintained
that the church has entered into direct
competition with public halls. Being ex-
empt from taxation the churches have an
unfair advantage over public halls, which
are forced to pay license and a heavy
real estate tax. The intention OF the Com
missioners is to bring about an approach
TO something like fair competition between
persons and organizations which rent their
halls and auditoriums for public enter
tainments. 1t was with this end in view
that they made enquiry into the matter of
the taxation of churches known TO have
made practice of renting their buildings.
The probable result of the proposed
measure will be TO drive churches out of
the entertainment business altogether, as
it is not believed that they will be willing
to pay taxes for the sake Of permitting
entertainments in their auditoriums. Nu-
sic halls and other places built for the
express purpose of accommodating public
gatherings Will be benefited by the enact
ment of the proposed bill.
Initial action leading up to the prepara-
ton of the bill in question was taken by
the Commissioners last December when
they enqjlired of their attorney whether
churches renting their auditoriums for
secular purposes We're entitled to the tax
exemption. In an opinion Attorney Thorn
as stated that under section of. the act
OF Congress approved March g. 1877
churches were exempt from taxation. He
said the fact that churches rented their
auditoriums did not affect their claim to
exemption. In order to prevent churches
from renting their audience rooms he ex-
planned it would be necessary to amend
existing law in regard to church exemp-
ton.
The attorney was then instructed TO pre-
pare the draft of the bill which was placed
in the hands of the Commissioners yester-
day.