The times. [volume] (Washington [D.C.]) 1897-1901, 1900-08-28

Vicu-Lasy Quoted and Construed.
The Commissioners have received from
Clarence A. Brandenburg, Assistant At
torney for the District, his or -aion on the
application of the Central Union Mission
10 be exempted from the water tax.
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 sue. 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 it makes for lodgings from
these wayfarers to whom it aceords tenn
porary lodging. and VINO are able % make
slight compensation Inasmuch, 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
goes to the individual benefit of anyone in
any way connected with the mission, but all
mitted that the suggested ground Of liza
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 to anyone in such
income. If it can be so denominated, the
same being wholly consumed, with many
thousands of dollars in addition, in me
religious, charitable, and educational work
10 which those institutions are devoIed.
The Central Union stands upon precisely
the same ground in this respect, and, it
is respectfully submitted is entitled TO
the same consideration and action"
Mr.. Brandenburg in his opinion refers
TO the act of Congress relating to the mat
ter. which provides that:
The supply CT water of all manufac
turing establishments, hotels, livery sta
bles, and other places requiring larg:
amount of water, shall be determined by
meter, and the proper authorities shall
charge and collect for the quantity SO de-
termined at a price not to exceed 3 cents
for 100 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 Columbia
for the fiscal year ended June 30, 1899, tne
Institutions were exempted from
the requirement to pay water taxes:
The Commissioners of the District of
Columbia are hereby authorized to furnish
Potomac water without charge to tas or
phan asylums and charity schools and such
institutions as receive annual appropria-
lions from Congress, to an amoant TO be
fxed in each case by said Commissioners,
not TO exceed the rate of 100 gallons per
average capita of inmates per diem; and
for all water used beyond such an amount
the institution shall be charged at the
prevailing rate for the use of water in tne
District They are further authorized to
furnish Potomac water without charge TO
churches TO an amount to be fixed in each
case by said Commissioners, any amount
used in excess to be charged as hereinbe-
fore provided
THE Central Union Mission" continues
the Attorney, being a place requiring
large quantities of water was required by
the provisions of the act above quoted, I'M
der the direction of the Commissioners. 10
install a water meter. Even if within the
provision for exemption above recited, the I
exemption is not, as will be observed, to-
tai one: the instalIment of the meter was
necessary in order to determine the amount /
Of water used in excess OF any amount fix |
ed by the Commissioners for free consump- /
lion 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.
LAS appears from the papers submitted. /
the Central Union Mission is engaged in /
preaching the Gospel, intoxicating he !
teachings of Christianity and urging their !
practice through the instrumentalit., of {
meetings. prayer, sacred /
music celebrations. and practical obsei- 4
walton of Scriptural commands 10 feed tie
hungry. clothe the naked care for The
stranger. and minister to the sick and i'm ,
prisoned. No element OF church character 1
seems to be lacking. accoId ding 10 the or ]
binary acceptation of the term. unless 1t I
be the absence Of sectarian or denomina-
.ional connection. Fundamentally. the /
members are of the same faith. having a /
liked place of worship holding services at
stated times, conducted in the same man.
her essentially as other churches. except I
they are not presided over regularly by
duly ordained minister of the Gospel of
particular faith.
The fundamental question is. therefore.
Is 1t essential to a church. in the sense
which that word is used in the act OF 1
Congress in question, that its members
should be of some particular faith, sect, or
One Of the definitions Of
the word church. as given by Webster 10
"a formally organized body of Christian /
believers worshiping together The Cen
fury dictionary gives the same definition !
In substantially the same terms.
las stated in The Baptist Society VS.. /
Fisher us n. j., Law 257), the term
church aEciently signifyiHg any public
Meeting convened 10 consult upon the
COMMON welfare Of the state, was
.fterward used to designate the
lace of sacred or religious meet
ng. and again it was applied to reli-
yious congregations. assemblies, or ASSOC
,iations Many authorities in defining the
gord church limit it to formally organ
zed body of Christians observing the same
ties and acknowledging the same eccle-
iastical authority.
''Of course in determining the nature OF
he institution. its primary object is to be
considered as controlling and not its sec
,ndary or subordinate object. The pri-
nary object of the Central Union Mission
s that of spreading the gospel by resort to
means regarded by its members as best
ldapted to that end and is the same as
hat OF all other Christian churches. II
will be noted that the provision relating
o churches seems to have been interpo-
ated. Congress first relieves orphan asy-
ums and charity schools and then such in
titutions as receive annual appropriations
rom Congress. 1t then makes provision
xempting churches. and taken together
eems to evince a purpose on the part of
congress to relieve practically all educa-
ionai, charitable. and religious institu-
he. fatI oh |