Evening star., 1902-01-22
QUESTION OF EXEMPTION
APPLICATION FOR RELEASE FROM
TAXATION UNDER OLD LAW.
A Question Upon Which the COmmfs-
sfoners Are Unable to Agree
The Points Raised.

Mr.. Henry E. Davis, as attorney for the
heirs Of the late Samuel Kirby, recently ap-
piled to the District Commissioners for a
reopening of the case of the application
of the heirs in question for a refund of
taxes paid by Samuel Kirby upon property
used for manufacturing purposes for the
year ending June 80. 1874. The case has
been before the Commissioners for some
time, and In it is involved the act Of the
legislative assembly of June %, 1878, ex-
empting from taxation certain properties
that were used for manufacturing purposes.
The case has now reached very inter-
esting stage, and 1t Is difficult to see just
what disposition will finally be made of it.
For personal reasons Commissioner Ross
has declined to participate in the adjudi-
cation. Commissioner Mcfarland has vot-
ed in favor of allowing the claim for a re-
fund, basing his action upon favorable
report submitted by the assistant assessor,
Mr.. Griffin. Engineer Commissioner Biddle
has followed the lead Of Captain Beach, his
predecessor in the office, and has voted
adversely to the claim. This leaves the
matter deadlocked, one Commissioner be-
ing in favor of the claim, one against and
the third not participating. In reporting
upon the claim Col. John Bddle, the En-
gineer Commissioner, says:
Il have carefully examined this matter
and am Of the same opinion as that ex-
pressed by Captain Beach In his indorse
ment Of February 2, 1901, that is, that the
claim should not be granted"
Col. Biddle Indorses This View.
The statement of Captain Beach, which
represents Col Biddle's position, is as fol-
lows:
1.-The attorney for the District, in his
first opinion rendered in this case stated
that the exemption granted by the act of
the legislative assembly of June g. 1878,
was in the nature of personal bounty, and
quotes a decision Of the United States Su-
preme Court, in which it Is stated that i'm
nlunity from taxation must be considered
as a personal privilege not extending be-
yond the immediate grantee unless other
wise so declared in express terms, and it IS
not so declared In the legislative assembly
act.
THE person who would have been enti-
titled to make such claim Samuel Kirby
did not do so up to the time Of his death.
and the claim became barred by the statute
of limitations in his lifetime.
TT Is true that the inclosed papers state
that such exemptions have been made by
the Commissioners, but no refund such as
is asked for here has been made since 1895
In his second opinion the attorney holds to
the construction Of the law made in his
first opinion. but suggests that If this is
the last of the claims remaining unpaid he
would think this fact would appeal to the
Commissioners.
Il am not satisfied that this would he
the last claim to be made for such ex-
emption; in fact, l know personally of one
other which might be made; but even if this
were the fact. l am of the opinion that
estate of Samuel Kirby, have no legal or
equitable claim to such exemption, and I
therefore am unwilling to concur in the
recommendation that the refund be made