The evening times. [volume] (Washington, D.C.) 1895-1902, 1900-08-27

| sionerS a favorable opinion upon the ap-
plication of the Central Union Mission to
| be exempted from water taxes
In their application for the cancellation
of the water tax for the quarter ended
June 80, 1900, the trustees of the mission
state that their request is based upon the
fact that the institution is in the strictest
| sense charitable, and as such is entitled TO
exemption.
1T is understood they say, that the
liability of the mission to water charges
has been suggested on the ground of the
small charge II makes for lodgings from
those wayfarers to whom il aceords tenn
porary lodging, and who are able 10 make
slight compensation. 1nasmuch, however,
as the charge made does not cover the ac-
tual cost of the relief given, and inasmuch
as not penny OF the receipts thus derived
20 to the individual benefit of anyone in
any way connected with the mission, but
are used for charity, it is respectfully sub
! mitted that the suggested ground of La
bility is untenable-
The churches of our city derive income
| from their pew rents; colleges and other
| educational Institutions charge and collect
| tuition fees, but they are all exempt from
| this tax, and properly SO, on the ground
| that there is no profit 10 anyone in such
! income. if il can be SO denominated, the
| same being wholly consumed. with many
thousands of dollars in addition, in the
| religious, charitable, and educational work
| TO which those institutions are devoted
! The Central Union stands upon precisely
| the same ground in this respect, and, 1t
| is respectfully submitted, is entitled 10
| the same consideration and action
Mr. Brandenburg in his opinion refers
| 10 the act of Congress relating TO the mat
| Ter which DrOyideS that:
The supply Of water of all manutac-
| turing establishments, hotels, livery Sta
| bles, and other places requiring a large
| amount of water, shall be determined by
meter, ard the proper authorities shal
| charge and collect for the quantity so de-
| teTrsined at price not TO exceed cents
] fer leo gallons
BY the provisions of clause says
the Attorney contained in the act max
ing appropriation for the expense OF the
/ Government OF the District OF Column Ola,
for the fiscal year ended June so. 1889 the
following institutions were exempted from
the requirement TO pay wHter taxes;
- Tue Commissioners of the District OF
Columbia are hereby authorized 10 fuFhish
Potomac water without charge 10 the or
phan asyIurns- and charity schools and such
institutions as receive annual approprla-
lions from Congress to an amount TO be
fixed in each case by said Commissioners,
not to exceed the rate d leo gallons per
average capita OF inmates per diem; ana
for all water used beyond such an amount
the institution shall be charged at Ihe
prevailing rate for the use of water IL tiio
district They are further authorized TO
furnish Potomac water without charge L.
/ churches TO an amount TO be fixed IN e2eh
| case by said Commissioners. any amount
| used in excess 10 be charged as hereinbe-
! fore provided.
! The Central Union Mission" continues
/ the Attorney being d place requiring
| large quantities of water, was required by
t the provisions of the act above quoted. IN
| der the direction of the Commissioners. 10
install a water meter Even II within tne
| p. DIVISION for exemption above Teclted, the
/ exemption is not, as viii be observed, to-
! tai ore the installmeut of the meter was
! necessary in order TO determine The amount
! Of water used in excess OF any amount TX
! ed by the Commissioners for free conSump-
| ticn. The question therefore is whether
| the Central Union Mission is a church
! within the meaning of the provisions OF the
| act of Congress above quoted.
| AS appears from the Eapers submitted.
the Central Union Mission is engaged IN
/ preaching the Gospel inculCating the
! teachings OF Christianity and urging their
! practice through the instrumentality OF
! congregational meetings. prayer, sacred
music eXhortations. and practical obSe--
walton OF Scriptural commands TO feed the
! hungry clothe the naked. care for the
| stranger. and minister 10 the sick and M
prisoned. No element OF church charac ec
! seems to be lacking. according 10 the or
| binary aeceptation of the Term, unless 1t
| be the absence OF sectaTiGn or denom.na-
! tionai connection. Fundamentally, til
! members are of the same faith, having
| fixed place of worship, holding services at
| stated times, conducted IN the same man.
ner essentially as other churches, except
/ they are not presided over regularly NY
! orf=frff minister Of the F.1Snel OF d.
! particular faith.
1.-The fundamental question is, therefore.
| is il essential TO a church in the seGSe
which that word is used in the act Of
| Congress in question. that its members
| should be of some particular faith, sect, or
| denomination? One Of the definitions OF
| the word church. as given by Webster il
| "a formally organized body of Christian
| believers worshipiEg together The Cen
| fury dictionary gives /Jhe same definii:ol
| in substantially the same terms
LAS stated in The Baptist Society vs..
Fisher Us \. J., Law 250, the term
church anciently signifying any public
meeting convened to consult upon the
| common welfare of the state, was
| afterward used TO designate the
! place of sacred or religious meet
! ing, and again it was applied 10 reli-
| gious congregations. assemblies, or asso-
! Citations Many authorities in defining the
| lied body of Christians observing the same
rites and acknowledging the same eccle-
/ siastica1 authority
''0f course il determining the nature of
| the institution its primary object is to be
| considered as controlling and not its sec
| ondary or subordinate object. The pri-
| mary object of the Central Union Mission
| is that of spreading the gospel by resort to
means regarded by its members as best
adapted to that end and is the same as
| that of all other Christian churches. 1t
will be noted that the provision relating
| to churches see ms to have been interpo-
| lated. Congress first relieves orphan asy-
| lums and charity schools and then such in
| situations as receive annual appropriations
| from Congress. It then makes provision
| exempting churches, and taken together
| seems TO evince purpose on the part of
| Congress to relieve practically all educa-
| tionaI, charitable and religious institu-
tions having substantially church organi-
| cation in the District of Columbia
While ordinarily a grant OF exemption
from taxation. being in the nature of a re-
nunciation Of sovereignty, must be con-
| strued strictly against the grantee and
| should never be permitted to extend
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