The Washington times. (Washington [D.C.]) 1901-1902, 1902-03-01
House District Committee
Approves Measure.
TO PAY SPECIAL ASSESSMENT
Proposed Legislation Restricts Exemp
ton of Church, Charitable, and Educa-
tional Property, So That Such Will
Pay for Sidewalks and Other Improve
merits. 30

Representative Pearre of Maryland
from the District Committe House bill
1854. entitled.-fA bill to tax certain in
stitutions for water mains and special
improvements in the District of Column
ba, and for other purposes"
The report is of live local interest and
will be read with much satisfaction by a
large number of taxpayers. The report is
as follows:
There are made, in this bill. three dis
tinct provisions. contained in sections
one. two. and three, respectively. which
will be separately considered in this re-
port, as follows:
As Public Interests Permit.
"By section 1t is provided that the
| records of the Assessors office shall be
! open to public inspection only at such
| times as the public interest will permit.
| The purpose of this section is to circum-
scribe the broad provision, in this respect
made in the act of Congress approved
May Is. 1892: namely:
And it is hereby declared that all
| records which have any reference to. or
in any way relate to. real estate or per-
| sonal property in said District shall be
| open to the public. for inspection, free OF
| charge
Under this legislation the public may
have access to the records of the Asses
/ sor's and other tax offices at all times.
day or night, on working days. holidays,
! and Sundays. and whether there are or
are not present persons authorized to pro-
tect such records from mutilation or
Justification. This is manifesIiy detri-
| mental to the proper preservation of the
| records in question, and it is thought that
the remedy lies in providing, as is done in
the proposed bill. that such records shall
be open to the public. free of charge, at
such time or times as the public inter-
ests will permit.
To Restrict Existing Law.
Sections l and have been drafted with
| the purpose of restricting the provisions
of existing law concerning the exemption
from taxation of property used for religi-
Gus. charitable, and educational purposes.
| The laws now in force in this respect
are as follows:
Act OF Congress, approved June II,
1870:
That fro-- and after the pas
churches and school
illdlngs, grounds. and
81 thereto and used in
III, in the District of
exempt from any and
ments, national mu-
-as, approved June II.
at The term -tschoolhouses. in
the az. :: June II. 1879. chapter 30. was
intended - embrace all COLLEGIATE estah-
lishments actually used for educational
purposes, and not for private gain.
- .. tud that all taxes heretofore i'm
posed uQon Epch establishments in the
District of Columbia since the date Of
said act are hereby. RENTED. and where
the same or any part thereof has been
paid. the sum so paid shall be refunded
3 But il any portion of any said
building, house, or grounds in terms ex-
cepted is used to secure ...
or for any business purT ION
of the same. or a sum 20
such portion. shall be ...
Exemption of CT
Section / of the ... .. 4s
that property owned I ..r ..a
tonal. religious or charitable purposes
which is exempt from general taxes shall
not be exempt from assessment for water
mains, curbs sidewalks, and other local
improvements.
"In the construction OF water mains,
sidewalks. curbs. etc. the District gov
eminent is put to great expense. All
property abuttng such improvements. ex-
cept that exempted, is assessed for its
proportion OF such expense (Sl.25 per
linear front foot in the case of water
mains, and one-half the cost in the case
of all other improvements).
THE exemption of institutions of This
character from general tax results simply
in the failure OF the Government TO re-
ceive a possible revenue. while the OK
emptiOn from assessments for local i'm
proVements results in the failure of such
institutions to reimburse the Government
for expenditures made for their benefit
1t is thought that the Government has
done enough for the owners of property
used for the purposes mentioned in grant
ing them the privilege of exemption from
general taxes. and that such owners
should be required to reimburse the Dis,
trict for their proportion of the cost of
such local improvements. and should he
assessed therefor as are the owners of
other property.
Section provides that the EXEMPTION