Evening star. [volume] (Washington, D.C.) 1854-1972, 1904-02-03
INCLUDES HOSPITALS
ALL SUBJECTS TO TAX UNDER
STRICT CONSTRUCTION OF Law.
Views of Assessor Darneille Expressed
in Report to Commissioners
Probable Effect.

All the hospitals in the District would be
subject to taxation and none would be ex-
empt II the provisions of the law on the
subject were strictly construed This Is
the substance of a report made by Hope
we'll H. Darneille, the District assessor, in
connection with the applications of the
Georgetown University Hospital and the
National Homeopathic Hospital for ex-
empton from taxation Of their property.
Should the views of the District Commits
sioners coincide with those of the District
assessor as set forth in his report it IL
possible that a change of policy with regard
to exemption from taxation Of hospitals
generally may be inaugurated.
With reference to the application of Rev.
Jerome Daugherty, requesting that the re-
cent addition to the hospital be exempt.
Mr.. Darneflle says:
1.-The act Of March 8, 1877, which is the
only statute in force in the District with
respect to the exemption of real property
from taxation, in part provides that the
property exempt from taxation under this
act shall be the following, and no other,
namely, buildings belonging to in
stftutions Of purely public charity, con-
Quoted without charge to inmates, profit or
income -
Not Public Charity.
sit seems to me-" says Mr.. Darneille,
that if the act of March 8, 1877, were
strictly construed the Georgetown Univer-
sity Hospital and every other hospital In
the District of Columbia would be amen
able to taxation, because they are not in
situations of purely public charity, con-
Quoted without charge to inmates, profit or
income Each and all of them, I believe,
are conducted for profit and hardly think
they come within the purview of the exemp
ton clause Of the act aforesaid.
However. as the buildings and apurte-
nant grounds of other hospitals are exempt
from taxation. do not believe 1t would be
just to make an exception in this case"
In reporting on the application Of A. A.
Birney. attorney for the National HOmeo-
pathic Hospital, asking that the property of
that institution be exempted, the assessor
says:
'It appears that the property IN question,
which has been recently acquired by the
National Homeopathic Hospital Is not i'm
proved. and is not used for hospital pur-
poses.
1.-The act of March 3, 1877, which is the
only statute with regard to the exemption
from taxation of real property In the Dis
trict of Columbia. has always bean con-
strued to mean that property is NOT to be
exempted from taxation until actually used
for religious. education or charitable pur-
poses.
Expresses Grave Doubt.
when the hospital authorities Shili have
erected building upon the property IT.
question. the matter might be taken up
with view to exemption but it appears to
me that there is grave doubt as to whether
this or any other hospital in the District of
Columbia comes within the scope of the ex-
emption from taxation provided py The i3t
of March 3. 1877. aforesaid"
The question as to whether or not the APP
plea ions of the two hospitals mentioned
shall be granted will be decided by the
Commissioners within few days.