The times. [volume] (Washington [D.C.]) 1897-1901, 1899-02-01
TO TAX CHURCHES
THAT RENT HALLS
Text of the New Bill Sub
mitted to Congress.
An Injustice 70 Owners of Public
Audit0riums.
A Further Exemption of Religious
institutions, Opposed by the
District Commissioners

Commissioner John B. Wight yesterday
afternoon made public the draft of the
bill to lax churches in the District Of Co.
lumbia that rent their sGditoriums. The
bill was submitted to the Commissioners
Monday. as told in The Times yesterday
snorniug.
The draft vas prepared by S. T. Thomas,
legal adviser of the Commissioners, and
was approved late yesterday afternoon
and transmitted to the two District COM
mittees il Congress. The bill follows:
Be it enacted by the Senate and House Of Rep
resentstiSes OF the United States Of America in
Congress assembled. That church buildings located
in tie District Of Columbia, owned and actually
occupied 10y any church organization, and the
ground on which such buildings arc erected to-
gether with such reasonable amount Of addi-
tion4l ground owned 10y said organization may
be found necessary for convenient entrance to
said buildings and for air and hight and all
school houses, clile2lltc- and university build
Iugs, aotau.iv and exclusively U-"d for educa-
Iional purposes and not Tor private gain. and
land apI.ITteIant to any such buildings far
is reasonably needed ard actually used for the
convenient enjoyment Of any such buildings shall
hereafter be exempt from the payment Of general
taxes: Provided, however. That if al any time
such buildings ~ grounds or any portion there
Of shall he let for the purpose Of securing rent
income, such buildings and grounds shall
forthwith be listed for taxation for the then
rent fiscal year As other taxable real estate, and
Tie taxes thereon collected provided by exist
ing law for the collection Of general taxes.
Section , That the ground Of duly Incorporated
cemetery associations in the District Of Columbia
dedicated and used solely for burial purposes. and
not held tor private income and profit. and all
lois in said District actually used for burial pur-
poses, shall hereafter be exempt from the pay
meut Of general taxes and assessments, but if 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 parts Of laws in
consistent with this act be and the same are
hereby repealed.
The letter OF the Commissioners trans
hitting the draft reads as follows:
The proposed substitute bill eontem-
plates the exemption of only so much
ground as may be needed for the con-
yenient and healthfGl use 81 the build
ings. and then only from general taxes.
The law governing the exemption of
churches excerpts them from the payment
OF general taxes, Notwithstanding that
they may be, and in some instances Por-
lions Of them are, at times rented for sec
ular and business purposes, especially en-
tertainments. The practice of renting
churches for such purposes is an apparent
injustice 10 the owners OF public halls and
other business property affected thereby
as d church can underwent private halls
to the extent of what the annual taxes or
the church property would be if sucl
property were taxable as well as tn,
amount Of the regular license required il
the case Of the hall.
With reference TO the remission OF spe
cial assessment charges against churcl
property rs proposed in the bill submitted
IL is the judgment of the Commissioner.
that there should be no further extension
Of the exemption OF church property from
its public burdens The tendency of sr,cI
exemptions is to make necessary an in.
crease Of the tax charges which private
property owners have to bear The are:
OF taxable property is being steadily de
creased by the release from taxation o
property which religious. educational, am
charitable institutions are gradually ac
eumuiating TO such an extent that the in