The evening times., 1900-06-11

The Commissioners nave had before
them recently an unusually large number
Of applications for the remission Of taxes
in various parts OF the District. This
morning there we're no less than ten such
petitions for relief from the burden of tax
alton in one form or another.
One Of these was request from Charles
c. Tucker that the property Of the Young
Mems Christian Association be exempted
from taxation, On the ground that it is
used for educational and religious pur-
poses The property In question is known
as subIots 20. p. 2S, 40, 30. 80. and 60 in
square les. These sublots, Mr.. Tucker
gta,es. are used by the association in its
work. except small building on part Of
lot numbered 2s. which is rented by the
association for $50 a month, and is used
by the tenant as a cafe.
The buildings occupying the other lots
are all used, Mr.. Tucker says, by the as
sociation for educational and religious pur-
poses. and not for private gain. For these
reasons the Commissioners are petitioned
to release the property from taxation. If
there is any doubt regarding the matter,
Mr.. Tucker asks that hearing be graT.-
ed representa- -yss OF the association Ie-
fore iecision is reached.
In reporting upon the case the Assessor
of the District says: The purpose and
object of this association are stated to be
exclusively for religious, educational,
physical. and mental training. and not for
private gain. While the institution de-
serves the support and commendation of
all good citizens. II is submitted that this
is not a church used exclusively for divine
worship. nor is IT a schoolhouse. educa-
tional, or collegiate establishment witain
the meaning Of the law, and l have the
honor to suggest. in view of the legal
points involved that the matter be re-
ferred to the Attorney Of the District of
Columbia for his opinion and that the re-
quest OF the applicant for an oral hearing
be granted before a decision shall be rem
dered
1t is understood that the Commissioners
will adopt the suggestion of the Assessor
in disposing of the application
Charles Eariy Of g. Fourteenth Street
northwest, writes TO the Commissioners,
enclosing tax certificates and an affidavit
square 155, which the writer says will ex-
plain themselves Mr. Early states that he
is attorney for Richard S, McCreery, the
owner OF the aforementioned sub-lots.
and he asks immediate attention to his ap-
plication for the. cancellation Of the second
half balance OF tax for 1892, in accordance
with the provisions of the act of Congress
approved May u, 1892 Urgency is asked
in reaching a1deeision in the case on the
ground that the writer has been informed
that within a short time a deed is to be
issued fer the transfer of the said sub lots,
they having been sold for delinquent taxes
The AssessoE-heing asked to consider the
application, now reports to the Commits
sioners that the records show that the
certificates referred to were issued January
II, 1892. 10 George z. FlemminE, on which
an ERRONEOUS amount Of tax was reported
In the amount OF $3.50. which should have
been $SS.13, leaving a balance of $71.33 On
January 10, 1892. transfer of the land was
made to Richard S. McCreery, evidently
on the faith Of the certificates Of January
IL. 1892. and as attested by the accompa-
nying affidavit.
This case comes within the provisions of
the act of May Is, 1892, relating to the tax
sales and taxes Therefore / recommend
that the collection and recovery OF the
balance Of the tax in question be barred to
any purchaser subsequent to the issue of
the certificates dated January IL, 1892, and
so noted on the records Of this Office
II is understood that this case also will
be referred to the Attorney of the District
for an opinion.
came from F. r. Lane, Of 1437 @ Street