Evening star. [volume] (Washington, D.C.) 1854-1972, 1900-08-25
CHURCH PROPERTY.
It's Status Defined in Regard to Taxa
ton.

The taxation of property held by church
| Is the subject OF an opinion just rendered
to the District Commissioners by Mr.. Clar-
ence A. Brandenberg, the assistant attorney
for the District. The Commissioners were
| recently In receipt of a communication from
Christ Evangelical Lutheran Church, ask
ing for the exemption from taxation Of SUBJ
lot 7s, in square $50. The church is owner
OF lots Is and 70 in the same square The
east forty feet Of the lots. facing on Nor
gan street, are occupied by a brick struc-
ture, the basement of which Is used for
I church purposes. The west 71O5 feet on
Morgan street. with frontage of fifty
seven feet on New Jersey avenue is vacant
ground, and now listed for taxation The
iorty 1eet occupied by the church building
mas been exempted from taxation by the
commissioners, on the advice of a former
attorney for the District. and the present
application is to have the exemption apply
| to the vacant ground. In recommending
adverse action upon the application Attor-
ney Brandenberg says:
section of the act Of Congress ap-
proved March 3, 1877, declares that the act
snail remain as the permanent tax law of
the District Of Columbia and provides that
the property exempt from taxation under
Inc act snail be the following. and no other:
FIRST the Corcoran Art building, free, public
library buildings, churches. the Soldiers
Home and grounds actually occupied by
such buildings
only the exemption of the property actually
occupied by the Christ Evangelical Luther
an church and negatively prohibits the ex-
emption OF any other property. 1t is claim
ed, however, that under orders of the Com
miSsioners made from time to time other
institutions and lands appurtenant there
ID nave been exempted from taxation and
the instance Of the Marist Society Is refer
red to- The application of that institution,
however, rested on an entirely different
basis, and the property was exempted for
an entirely different reason. Section LAT of
the Revised Statutes relating to the Dis
trict provides that all churches and school
houses and all buildings and grounds and
property appurtenant thereto and used in
connection Herewith In the District and
any cemetery therein held and owned by a
religious society having a regular and
known place of worship, or by any incor-
rcrated association, shall be exempt from
any and all taxes or assessments, national
or municipal. Section IA Of the act OF Con-
gress approved June IL, 1878, provides that
the term school houses In the act OF June
II. 1879, was intended to embrace all col
legfate establishments actually used for
educational purposes, and not for private
gain, but IL any portion of any said build
ing. house or grounds in terms excepted is
used to secure rent or income or for any
business purpose, such portion Of the same
or sum equal in value to such portion
shall be taxed.
1T will be noted that section LAT of the
Revised Statutes exempted property ap-
puFlenant 10 cnurcneS as Wen as TO ScnOOl
houses. The act Of Congress approved
March g., 1877, operated to repeal the sec
ton of the Revised Statutes so far as it re-
lated to churches and other structures and
Institutions mentioned therein. That act
did not deal with school houses, and the
above quoted provisions Of the Revised
Statutes was recognized as an existing
exemption law by Congress. The Marist
Society and several other institutions were
exempted on the ground that they were
educational institutions, and the property
arpurtenant thereto and used in connec-
ton Herewith was also exempted evidently
or the theory that the grounds appurten-
ant to educational institutions are neces-
sary for the use thereof. Congress in de-
termining the extent of exemption makes
a difference between churches and educa-
tiOnal institutions. The Christ Evangelical
Lutheran Church being church within the
meaning OF the law, Is limited to grounds
actually occupied by their church buildings
In my opinion the Commissioners are with
out authority to exempt from taxation not
actually occupied by the church building"