The evening times. [volume] (Washington, D.C.) 1895-1902, 1901-01-17

the application Of the Linlhicum inSt- |
tute, by the Secretary Of its Beard OF
TrG> tees. for the cancellation OF gen
eral axes The application ASKS Tor
such cancellation OF taxes for the years
lS94 to 1890. inclusive, against its prop
erty in square 1858. An order Is also re
quested 10 place this property upon the
list Of exempt property upon the books OF
the assessors Office.
The Attorney in s wing an outline Of
the case states that the Linthicum IN
stitIte was incorporated by an act of the
late Legislative Assembly of the District,
approved January 20. 1872. with the pow
er TO hold real estate by purchase OF 9th
erwise- Calling attention to section OF
that act the Attorney quotes. That the
property of said institute shall be for
. ever exemr ced from taxation. except such
/ special assessments as may be levied by
! the proper authorities for the improve
nent oE the streets or alleys in front OF
any real estate owned by said institute
By section . Of SAID act he shows that
II was declared by said act: That the
. District of Columbia shall have the right
/ TO alter or repeal this act at any time.
The Attorney informs the Commission
eTS that the property belonging 10 the
| LinthiCum Institute, in square 1853, is Eot
/ occupied by the institute for its edUca-
! Gonal purposes but is improved b. brick
/ dwellings, the income OF which is used
! excIuSi vely for the main tenance of said
/ institute IS bearing On the case, the
Attorney then refers to section 147 Of the
! Revised Statutes. relating TO the District
/ Of Columbia. aud quotes:
'-Ail churches and schoolhouses and al
+. buildings, grounds and properly aPpuTte-
( nant thereto. and used in connection
! herewith in the District. and any Gene
! terry therein. held and owned by a re-
/ IigIoUs society having a regular and
known place of worship. or by any inccr-
! PORTED association, shall be exempt from
any and all taxes or assessments, nation
( a or municipal"
The AttOrne then states that the late
legislative Assembly did not alter or re
+ peal its act Incorporating the Linthicum
/ Institute, but that the act OF Congress,
+ approved June IL 1878, proTidl1g for
, permanent form OF government for the
District, by its section Il declared i hat
/ the term schoolhouse in the act OF June
/ Il 1870 was intended TO embrace ali col
! IeEiate establishments actually used for
educational purposes and not Tor private
gain But if any portion CT any
building, house, or grounds IN terms eX-
I cepred is used TO secure rent income, or
Tor any business purposes, sucn portion
shall be taxed"
lam of the opinion. " says the Attorney.
that the aforementioned act of Congress
operated TO repeal 50 much Of the act Of
the Legislative Assembly as exempted from
taxation such of its property as was or IS
used to secure rent or income or for any
business purpose, and as all Of the lots
IN square 1853 are in this category the
present application, in my opinion, should
be reused"
The Attorney calls the attention OF the
Commissioners to certain rulings Of the
Supreme Court of the United States which
bear out his view of the case. and says
The Linthicum Institute IS doubtless
most praiseWOrThy institution, and it is
to be very much regretted that It's work
may be abridged because Of the necessity
% pay taxes upon the property held for
investment. Il is quite as worthy Of such
exeTnDt:on as some institutions upon
( which this favor has been conferred by
I special act Of Congress The several
PROPOSITIONS Of existing law for the ez-
( emption from taxation Of property held
! for educational and charitable purposes
result in great inequalities. and the sub
ject of such exemption is one that could
be quite appropriately and proftably re-
Yised in view OF the large amount Of prop
. erty now exempted from taxation.
The Commissioners today issued orders
( that sewer be laid in the west side OF
Eleventh Street northwest. between P
Street and Vermont Avenue, at an esti-
mated cost of $3.50 chargeable 10 the
current appropriation for replacing OBJ
, strUcted sewers.
Thae sewers be constructed crossing
Rhode island Avenue en- the east side Of
! Twelfth Street al an estimated cost OF
g2GO. on the north side of Rhode Island
Avenue. between Twelfth Street and
: Vermont Avenue, estimated cost of $I12
% and or the east side Of Vermont Avenue.
I from Iowa Circle northWaTd. at an esti-
mated cost of $3.50. chargeable 10 the
T current appropriation for replacing OBJ
structed sewers
S William Peters. OF Benning. recently ap-
2 pealed to the Commissioners for 4 change
IN the assessment Of lots l 10 10 inclusive.
- block :. LincolnyIue stating that the land
] Was used for agricultural purposes and
q . that II should be assessed So
- H H. Darneille the Assessor. in re
porting upon the matter informed the Com
e missioHeTs that the land referred 10 By
! Ir. Peters Is embraced in the sub-divis-
r ion known as Lincoln made in 1910 and
4, recorded on Book OF Plats, page .. Coy
b. crnor Shepherd No. /. Mr. Darneille states
/ that said land has been continually assess
Re- ed as on-agricuIturaI land. when as a
% matter Of fact the land Of sir Peters is
70 actually used IS agricultural land
o Mr. Darneille states that the bulk OF the
e land in this subdivision is not used as
i 1 agricultural, and TO comply with his re-
n quest and go back twenty-five years and
reassess this property would be without
precedent OF authority in law He states
that the law provides that agricultural
: land shall be assessed by the acre and
- suburban lots by the square foot, and he
n informs the Commissioners that the Board
. of Assistant Assessors considered this
Q land as suburban lots and made return &c
T. cordingly-
o In view Of The Facts Z the case Mr..
Z DarneiHe recommends that the land re-
/ main as now assessed. and that Mr.. Pc
: ! tiers be advised TO file his complaint with
/ the Board Of Equalization and Review be
! TIVE Il the first Monday in January. 1902
/ and the first Monday in June Of the ame
= year. which he says. is the time provided
}, by law for hearing complaints on the tri-
g I enuiaI assessment.
a COOK ATTACKS BOARDERs.
n Excitement ia az, Aristocratic EStab-
TIsh,rien3 in Chicago.
-