Evening star. [volume] (Washington, D.C.) 1854-1972, 1903-08-05
OPINION OF COUNSEL
COLLECTION HAS HUNG IN MA
TIONAL MUSEUM TWENTY YEARS
Presented to Late General Of the Civil
War in Recognition of Services
to His Country.

that government storehouse of curios and
valuables have been assessed by the District
board of personal tax appraisers at val
uation of $4,000 and Mrs. Irene Rucker
Sheridan widow of the officer. will be re-
quired to pay a yearly tax Of $225 on the
same.
The matter was recently referred to the
corporation counsel for an opinion in the
premises. and Mr.. A. Leftwich Sinclair as
sistant counsel. today rendered the opinion
which holds that the tapestries are personal
property within the meaning Of the law,
and must be assessed accordingly.
Commissioner Henry l.. West. who has
supervision of the entire tax department.
forwarded to the corporation counsel a let
ter from Mrs. Sheridan enclosing the tax
bill rendered to her for $225 on a $15,OOO as
sessment for personal property.
THE estate of the late General Sheridan,
said Mr.. West, possesses certain tapestries
which were presented to that officer many
years ago. in recognition OF his services TO
his country. and which. for twenty years,
have been hanging in the National Museum
and are still deposited there. although 1t Is
true that an unsuccessful effort was made
to sell them for the benefit OF his children
The question arises whether these tapes
tries. having been for twenty years on e1-
hibition in a public institution. and not be-
ing in any way used in the private residence
of Mrs. Sheridan. are liable to assessment.
Mr.. Sinclair's Opinion.
In his opinion Mr.. Sinclair says:
Mrs Sheridan claims that this property
is exempt from taxation as heirlooms, and
the question is also raised as to whether
these tapestries. having been for twenty
years on exhibition in public institution.
and not being in any way used In the prf-
vate residence of Mrs. Sheridan, are liable
to assessment.
while .heirlooms' are in terms exempted
from taxation by the act of Congress ap-
proved July 1. 1902. am OF the opinion
that the property in question does not fau
within any recognized definition Of heir
looms .Heirlooms' are such goods and
chattels as, contrary to the nature OF chat
tells go by special custom to the heir, along
with the Inheritance, and not to the exeeu-
tor In defining 'heirlooms' Sir William
Blackstone says:
'Heiriooms are such goods and personal
chattels as, contrary to the nature OF chat
tells. shall go by special custom to the heir
along with the inheritance. and not to the
executor Of the last proprietor. The ter
mination loom Is of Saxon origin, in
which language it signifies limb or men,
Der; so that an heirloom is nothing else but
limb or member of the Inheritance. They
are generally such things as cannot be
taken away without damaging or dismen-
berng the freehold; otherwise the general
rule Is that no chattei interest whatsoever
expressly limited to a man and his heirs,
but shall vest in the executor. But deer in
a real authorized park. fishes in a pond,
doves in a dovehouse, etc, though in them
selves personal chattels, yet they are so an
nexed to and so necessary to the well being
Of the Inheritance that they shall accom-
pany the land wherever 1t vests. by either
descent or purchase. For this reason also
1 apprehend it is that the ancient Jewels of
the crown are held to be heirlooms: for
they are necessary to maintain the state
and support the dignity of the sovereign
for the time being.
Distinctions Drawn.
Charters likewise and deeds, court rolls
and other evidences Of the land, together
with the chests in which they are con-
tanned, shall pass together with the land
to the heir. in the nature of heirlooms, and
shall not go to the executor. By special
custom. also. In some places, carriages,
utensils and other household implements
may be heirlooms: but such custom must
be strictly proved. On the other hand by
almost general custom. whatever is strong
ly fixed to the freehold or inheritance. and
cannot be severed from thence without
violence or damage. Is become member OF
the inheritance. and shall thereupon pass
to the heir; as chimney pieces, pumps, old
fixed or dormant tables benches. and the
like
.While 1t may be true" continues Mr..
private residence of Mrs. Sheridan. but in
the National Museum. on exhibition, yet
the fact remains that 1t is private property
and may at any time be taken therefrom
and disposed Of by the owner or owners.
Commissioner West states in his communi-
cation that an unsuccessful effort has been
made to sell the tapestries for the benefit
of Gen. Sheridan's children.
THE facts of the case may be such as
would induce Congress to pass an act ex-
empting this property from taxation. but
in the present state of the law l am con-
strained to hold that there Is nothing in
the case which would warrant the personal
tax appraisers in exempting 1t from taxa
ton"
The opinion is approved by Mr.. E. H.
Thomas acting corporation counsel.
May Present Matter to Congress-.
There are a large number of private col
lections on exhibit in the National Museum
and it is probable some action may be
taken to present the matter to Congress as
to the exemption OF such property so long
as it remains on public exhibition.
Mr.. Sinclair has also submitted to the
Commissioners an opinion on the applica-
ton Of E. B. Calvert. secretary Of the
Landmore Apartment House Company, for
the cancellation of a personal tax Of SIS as
sessed on certain stock issued by the COM
pany. 1t appears that the LandmOre Apart
ment House Company Is a corporation
duly organized. transacting business in the
District of Columbia: that at the time of
the making of the assessment complained
of by the secretary 1t had issued certain
shares Of stock of the assessed valuation of
$50. 200; that the company was at that time
also the owner of real estate in the District
of the assessed valuation Of $2s.JO6.
From the assessed valuation OF the
stock the personal tax appraisers deducted
the assessed value of the real estate owned
by the company. which left balance of
81 ,694. and assessed thereon the tax of sos
THE contention of the writer is" says
Mr.. Sinclair. that the personal tax APP
praisers erred In deducting from the as
seSsed valuation of the stock the assessed
value of the real estate owned by the
company: that the law means that the
actual value of the real estate owned by
corporations shall be deducted from the
assessed valuation of the stock issued by
them: that the assessed value of real estate
owned by said company was not it's actual
value: that it's actual value. based upon the
cost of the buildings and grounds, was
$i2. 1883
Does Not Assent to Contention.
Il cannot assent to this contention With
out celebrating the question. 1 have the
honor to state that after very CAREFUL
consideration of the matter. 1 am of the
opinion that the word svalue' occ,rio0 II,