The evening times. [volume] (Washington, D.C.) 1895-1902, 1900-08-16

". H. German. of 1907 F Street rorth-
west, acting for Christ Evangelical Luth-
| eran Church. recently sent request to
the Commissioners that sdb-Iot 49, square
800. be listed as exempt from taxation.
The grounds for the application were SINH
lar TO those advanced a few months ago
by the Marist Society to lands adjoining
the Catholic University Of America, which
were exempt because they were used
| for educational purposes.
At the request of the Commissioners.
H. H. DarneilIe. the Assessor of the Dis
trict, made a report on the application in
which he said that the east forty feet on
| Morgan Street of lots IS and 79 square
555, is improved by q brick building. stone
front, the basement Of said building being
used for church purposes and the upper
stories as parsonage. This proper y, he
says, was the subject OF a report from
this office under date of May "a, 1893. in
which appeared this statement:
The property referred 10 is located on
the rear parts OF lots IS and 49, square
900 assessed 10 Christ Evangelical LuJhe
ran Church. and is improved by a brick
house with stone front. the entire upper
floors of the building being a private
with pews and is devoted to purposes OF
religious worship. The whole property is
-aXed. ard in my judgment properly so,
as it would be impracticable to exempt
one room and tax the balance. The tan
t5uage of the law applicable 70 churches.
used in connection Herewith, was in
tended to mean additional buildings and
grounds, certainly not one room il
dwelling mouse, for If tie law was so CEN
strued anyone could get exemption from
taxation by having one room in their
lweiling set apart for religious purposes.
n nv judgment this, property is properly
listed for taxation.
This report, says Mr.. Darneille, was maze
and is signed by Matthew TrimbIe, who
then Assessor of the District, and NJ
Darneille ADDS that the report is in entire
accord with his views on the subject Con
tinuing, the Assessor says;
Under an opinion OF Attorney Thomas
dated May IS 1885, it was held that ex-
emption would apply Notwithstanding a
portion Of the property is occupied and
used as parsonage if it receives no rent
for such use, citing the case of shaari
BerochO VS.. New York wherein a ianitor
resided On the premises of a church pay
ing no rent.
Under an order of the Commissioners
dated June 3. 1895, based on the above
opinion the parts of lots above referred to
were listed as exempt from taxation, and
have so continued up to the present time
The west TICS feet on New Jersey Ave
nue. OF said lots IS and 70, square 555,
which is vacant ground and taxed. and not
used in connection with the church. is the
subject Of the present claim for exemp-
ton
Reference is made by the petitioner in
this case 10 the late order exempting the
building and lands of the Marist Society
an educational or collegiate establishment.
The act Of June H. 1870. defines school
houses to embrace collegiate establish
ments actually used for educational pur-
poses and not for private gain, as is evil
denced in the case OF the Marist Society.
The act of March 3. 1877. recites that the
property exempt from taxation shall be
the following and no other, namely: the
Corcoran Art Building. the free public Ii
brary buildings, churches the Soldiers
Homo and grounds actually occupied by