Evening star., 1901-07-03
ATTORNEY OUVALL'S VIEWS
OFFICIAL OPINIONS RENDERED TO
DISTRICT COMMISSIONERS.
Request for Exemption From
Taxes-H0ldings of Insane People
An Alley Fence.

Mr. A. B. Duvall, the attorney for the
District, has rendered a number Of opin-
ions to the District Commissioners on mat
ters involving points of law which were
forwarded to him for consideration. Mr..
DuvaH reports first upon the communica-
ton of A. l.. Sturtevant, secretary OF the
board of trustees Of the Mount Pleasant
Congregational Church, requesting the ex-
emption from taxation Of lots 20 and 81,
block 80, North College subdivision, now
occupied by the church The matter was
referred to the attorney for opinion as to
whether the property may lawfully be ex-
empted from taxation prior to the time
when it was used for church purposes. Mr..
Duvall says:
1T appears that this property was ac-
quired by the Congregational Church May
81, 1895, for the purpose of erecting a
church edifice thereon; that excavation for
the building was commenced in July, 1896,
70, 1898. since which time it has been
actually used for church purposes.
. Congress has seen fit to exempt from
taxation property used for educational,
exemptions have been provided at differ
ent times and upon different terms; as a
consequence they unfortunately lack any
general system Of uniformity. The pro-
vision In reference to churches Is con-
tanned In section 8 Of the act Of Con-
gress approved March 3, 1877, and is as
follows:
Section g. That the property exempt
from taxation under this act shall be the
following and no other, namely: --
churches and grounds actually occupied by
such buildings-but if any portion Of any
such building, house, grounds or cemetery,
so, in terms, excepted, is larger than Is
absolutely required and actually used for
Its legitimate purpose and none other, or
Is used to secure rent or income, or for
any business purpose. such portion Of the
eOna1 in vaua n
tion, shall be taxed against the owner of
said buildings or grounds
ut will be Observed continues the at
torney that the exemption is of churches
and grounds actually occupied by such
buildings and seems to contemplate that
the building and ground shall be actually
used. For more than quarter Of a GEN.
tury the assessment department has con-
sidered and construed this provision of ex-
emption of taxation to operate only from
the date on which church property is ready
for occupancy for church uses. This, 1t
seems to me, is reasonable rule of con-
struction.
IF the exemption was allowed from the
date of the purchase of the property upon
which the church is proposed to be erected,
violence would apparently be done to the
statutory provision in reference to actual
use. In the case under consideration almost
three years elapsed between the purchase
of the property and the dedication of the
building for church purposes. l am Of the
opinion that the property should be listed
for taxation until it is actually used for
church purposes.
Property of Insane Person.
Mr. Duvall has rendered an opinion to
the Commissioners in which he holds that
they are without authority to grant the
remission of interest and penalties accru-
ing at the tax sale of property belonging
to an insane person. The question came uo
upon the application of Edward Scanlon,
requesting the remission Of interest for
1856 on sublot 81, square 6T7, between
North Capitol and 1st and G and H streets
northeast.
TT appears" says Mr.. Duvall, that this
lot is owned by John Flavehand, who has
been inmate Of an insane asylum for
the past twenty years, AT the sale for de-
linquent taxes in 1885, said lot was duly
advertised and sold to the District, for an
unpaid assessment of general taxes. AS
respects taxation the law subjects the real
estate of all persons dncluding persons
under legal disability, such as minors. in
sane persons, etc), to the same uniform
burden; in other words, the law deals with
the property itself.
Nevertheless, in consideration OF the
fact of such legal disability, usually special
provision is made for the redemption of the
property of such owners from tax sales.
Such a statutory provision was in force in
1855, when this lot was sold for taxes and
bid Off to the District, for the 9th section
of the act of Congress approved March 3,
1877, which is declared by it's concluding
section to be the permantnt law until re-
pealed provides:
legal disability be allowed one year after
such minors coming to or being of full age,
or after the removal of such legal disaDlll-
ty, to redeem the property so sold, or Of
vested in the District of Columbia, from
the purchaser or purchasers, his, her or
their assigns, or from the District Of Co.
lumbia, on payment of the amount of pur-
q chaC Sn nal yxyffh
centum per annum interest thereon, as
aforesaid, and all taxes and assessments
that have been paid thereon by the pur-
chaser or his assigns, between the day of
sale and the period of such redemption, 10
per centum per annum interest on the
amount of such taxes and assessments
There is no provision of law, however"
continues the attorney, (which authorizes
the Commissioners to remit the penalties
or interest on the unpaid tax, although the
property may be owned by person under
disability; in such cases the penalty, etc.
is in the same category in the case Of
real estate owned by other persons: 1t Is
a part and parcel of the delinquent tax
according to the decision of the Court of
Appeals in Burgdorf against the District
of Columbia g Appeals D. c., 1860, and it
consequently follows that the Commission
ers without authority to comply with
the request of the applicant and remit the
penalties and interest accruing upon the
sale Of said lot for delinquent taxes"
renee Across an Alley.
Mr.. Duvall has also rendered an opinion
to the Commissioners upon the communi-
cation Of John B. Larner, attorney for
Mrs. Heap, requesting the removal Of the
fence erected across the alley In the rear
of lot % and part of lot "a, in square 1856,
between 10th street and Connecticut ave-
nue. and H and l streets northwest. With
a report by the District surveyor, the mat
ter was referred to the attorney for an
opinion as to whether the alley is private
or public one. Mr.. Duvall says:
"On March 8, 1890, w. w. Corcoran, the
owner of said square. subdivided the same
into lots 10 to 35, inclusive and alleys for
the sole use and benefit Of this subdivision,
provided that any excess or deficiency here
after found in this square shall affect the al
leys only this subdivision was duly record
ed In the Office Of the surveyor in the city Of
Washington. Section 40, Revised Statutes,
District Of Columbia provides:
The ways, alleys or passages laid out
or expressed on any plat or subdivision
shall be and remain to the public, or sub
ject to the uses declared by the person in
making such subdivision
1T appears that the entrances to this
alley on I street and on 10th street have
been paved by the public; the intervening
cart Of the alley, however, does not seem to