The times. [volume] (Washington [D.C.]) 1897-1901, 1900-08-26
CHURCH PROPERTY TAXES
The Commissioners Receive an
Opinion on Exemption.
Assistant Attorney for the District
Declares That They Are Not Au-
thorizcd to Waive Collection of
Levy - Various Sections of the
Revised Statutes Rcferr-.: To.

Mr.. Clarence A. Brandenburg, the AS
sistlnt Attorney for the District. yes er,iay
submitted to the Commissioners an opin-
ion relative to a communication on behalf
of Christ Evangelical Lutheran Church
for the exemption from taxation CT sub
lot as, square 800. II appears that the
church is the owner Of lots rs and 20 in
the above named square. the east forty
feet on Morgan Street being improved by
brick structure, the basement OF which
is used for church purposes. The west
71.05 feet on Morgan Street having a
frontage of 81 feet on New JERSEY Avenue
Is vacant ground, and is now listed for
taxation. On the advice Of the former
Attorney for the District, the Commission
ers exempted from taxation the east forty
feet OF said lots improved by the building
used as a church. The application is now
for the exemption OF the remaining por-
ton. which is, as appears f,om the papers
transmitted, vacant ground not used in
connection with the church.
Section S of the act of Congress-" says
the Attorney, approved March 3. 1871
declares that the act shall remain as the
permanent tax law of the District of Co.
lumbia and provides that the property
exempt from taxation under the act shall
be the following and no other: First. the
y
buildings, churches. the Soldiers Home
and grounds actually occupied by such
buildings
The plain terms OF the law authorize
only the exemption of the property actually
occupied by Christ Evangelical Lutheran
Church and negatively prohibit the exemp-
tion of any other property. 1t is claimed,
however, that under orders of the Com
missioners made from time TO time other
have been exempted from taxation and the
instance of the Marist Society is referred
to. The application Of that institution,
however. rested on an entirely different
basis. and the property was exempted for
an entirely different reason. Section l47
of the Revised Statutes relating to the
District provides that all churches and
school houses. and all buildings ard
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 incorporated association. shall
be exempt from any and all taxes or as
sessments, national or municipal
Section IA OF the act OF Congress ap-
proved June II. 1878, provides that the
term school houses in the act of June II,
1870, was intended 10 embrace all collegiate
establishments actually used for educa-
tional purposes, and not for private gain.
but if any portion OF any said building,
house, or grounds in terms excepted is
used to secure a rent or income or for
any business purpose such portion OF the
same or a sum equal in value to such
portion shall be. taXed;
ut will be noted tfaat section 147 of the
Revised Statutes exempted property ap-
purtenant to churches as well as to school
houses. The act of Congress approved
March g. 1871 operated To repeal the sec
tion Of the Revised Statutes so far as it
related 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