Evening star. [volume] (Washington, D.C.) 1854-1972, 1903-06-23
AGAINST UNCLE NICK
COMMISSIONERS DECLINE TO CAM
GEL AN ASSESSMENT.
Mr.. N. E. Young, as Trustee, Protested
Against pay1hs I hx for
Water Main.

Mr. N f. Young the widely known
"ITncIe Nick" Young, t6for years president
of tho National LeaguS Of Base Ball Clubs.
recentlv protested to the Commissioners, as
trustee for certain property on Howard
avenue. against the assessment for water
main recently laid in Sheridan avenue.
The nronerty in question was subject to
O. water main tax some years ago as a
whole tract. the main being laid in Howard
avenue. Subsequent to this the tract was
subdivided and the lots facing on Sheridan
avenue have been assessed for the i'm
provement.
"When the water main was laid in How
ard avenue in 1892 said Mr.. Young, this
nronerty was owned and occupied by the
Mount Pleasant Congregational Church,
running from Howard avenue to Sheridan
avenue. fronting sixty-six feet on each ave-
nue.. Under the law then in force assess
ment for water mains was levied on the
total area of the land AUDITING the main,
and as the lots were at that time one I'M
divided property for its full depth from
Howard avenue to Sheridan avenue the
entire piece would have been taxed had 1t
been owned by a private individual. Lots
of similar size and location were assessed
in this way The law at that time exempt
ed church property from taxation, and
presume no tax was paid by the Mount
Pleasant Congregational Church, but all
liability for such tax on that property was
liQuidated and discharged under the law
"Such private properties were not SUBJ
divided between Howard avenue and Sheri-
dan avenue and on which the tax for the
full depth was paid on account of the
Howard avenue main have been held to
be non-taxable for the Sheridan avenue
Of the entire property had once been paid
and discharged"
Assessors Report.
The matter was referred to the assessor
by the Commissioners, and that official,
Mr.. H. H. Darneille. has submitted a re-
port in which he deals with the matter
adversely to the request for cancellation
His report has been approved by the Com
missioners and will be forwarded to Mr.
Young. Mr.. Darneille recounts the fact
Of the laying of a water main in Howard
avenue in 1892, and says the property in
question was not assessed being exempt
from taxation because of it's use for church
purposes.
by deed dated April B. recorded June %
1885, continues the assessor, 1.-The Mount
Pleasant Congregational Society transferred
this property for $11 900 to N E. Young and
Joseph H. Crawford, who, December 3, 1902,
subdivided into sublots 4S1 to 1886 inclu-
sive. Sublots 4S5 and 1856 abutted on How
ard avenue, and sublots 4S1 to 4S4, inclu-
Sive, on Sheridan avenue. This property
was taken from the exempt list in 1899,
and taxes have been paid thereon regularly
since that time, both general and special
June 1. 1903. assessments were levied for
water main laid in Sheridan avenue, be-
tween 14th and 10Th street, and lots 4S1 to
4S4, inclusive, were included in this assess
ment, each of them abutting the main IL 80
feet. 70
No Assessment Then Levied.
1T is true as hereinbefore stated that in
1892 a main was laid in Howard avenue,
but the property was exempt from taxa
ton, and consequently no assessment was
levied against the same. This however,
does not affect the present status of the
case, and did not discharge the liability of
the property to subsequent taxation. The
act of Congress approved July /, 1902, in
part, provides: And hereafter no property,
except that of the United States or the Dis
trict of Columbia, shall be exempt from as
sessments for Improvements This provis-
ion is very explicit, and 1t of course results
that church property even though it be ex-
empt from general taxation, must be as
sessed for water mains and other special
improvements. The assessments complained
of are levied against property which is not
exempt from taxation, and If the act of
1902 had not been passed. the assessments
would have been levied. l recommend that
Mr.. Young be informed that the assess
ments in question were regularly and legal
ly levied, and that they cannot be can
celed."