Evening star. [volume] (Washington, D.C.) 1854-1972, 1904-02-04
COUNSEL TO DECIDE
QUESTION REGARDING THE TAX
ING OF HOSPITALS REFERRED.
Sent Forward to Determine if District
Assessor Has Properly Con-
strued the Law.

Commissioner West today referred to the
corpora ton counsel the papers in the case
of the Georgetown University Hospital ana
the National Homeopathic Hospital for an
opinion as to whether or not the instltu-
tons should be exempt from taxation
Hopewell H. Darneille, the District as
SCISSOR, in a report on the applications of
the two hospitals for exemption of their
property yesterday expressed the opinion
that If the law in the case is strictly con-
strued neither of the hospitals mentioned,
nor any other hospitals in the District of
Columbia, should be exempt from taxation.
The corporation counsel will be asked for
an opinion to whether or not Mr.. OAR
nellie has properly interpreted the law in
the case
day with regard to the probable action of
the Commissioners relative to exempting
the hospitals from taxation, stated that in
case the corporation counsePs opinion in
the matter comedies with that of the as
SCISSOR the Commissioners will in all prob
ability order the institutions to be placed
on the tax list
There seems to be nothing else to do
said MIR. West, "fn the event that the at
torney holds that the exemption law is not
being properly construed at present.
Commissioner mcfarland also stated that
If both the assessor and corporation coun-
sci are of the opinion that the hospitals
should not be exempt the Commissioners
VIII likely order that they be placed on the
tax books and be required to pay taxes.
Should the District officials decide that
the hospitals should not be exempt from
taxation under the present laws it is
stated, they will be required to contribute
10 the District revenues unless the institu-
lions obtain some special act from Congress
providing for their exemption
Discussion of Exemptions.
There seems to be strong probability
that the subject of exempting property In
the District from taxation will become
matter of quite general discussion through
out the city. Already the opinion has been
expressed by private citizens and by Off
Gals that the amount Of property EXEMPT
in the District is assuming almost alarm
ing proportions, and the question Is being
raised as to when and where shall the Dis
trict authorities draw the line The list of
property in the District from which the
government derives no revenue has been
increasing for several years, and one of
the officials of the District government has
stated that the law in the matter is grad
ually being construed with greater laxity.
The opposite opinions of the District as
SCISSOR and the corporation counsel relative
TO the question of eXempting the properly
of the Daughters of the American Reyolu-
ton, published in The Star yesterday has
been the subject of considerable discussion
today among citizens of the District The
assessor held that the act of Congress If
February, 1903. relating to the exemption
of the property of the D. A. r. was not m
tended to apply to the vacant ground as it
now stands, but should be construed to ap-
ply to the property of the society when oc-
cupled and used for its purposes. Mr. OAR
nellie held that the exemption was subject
to section of the act of March 3, 1877
which provides that the property shall not
be exempt unless it is used for Its legiti-
mate purpose and none other" He ex-
planned that this act of March 8, 1871 has
always been construed to mean that ex-
emption from taxation cannot begin until
the land is built upon and the building ac-
tually occupied and used for religious, char
liable or educational purposes.
Mr.. Duvall, the corporation counsel, held
that the act of February, 1903, exempted
from taxation the property in square 173,
as it was then occupied" and used by the
D. A. r. f
Regarding Vacant Ground.
So far as could be learned today, the only
case heretofore wherein Congress has ex-
empted vacant ground from taxation was
in the case of a number of lots belonging
to Howard University, which had given to
the District small plot of ground to be
used as a park. This exemption was au-
thorized by Congress, 1t is stated in the
seventies, and at a time when the list of
property not required to pay taxes was
very small.
The opinion of the corporation counsel in
the ID. A. r. matter has not been approved
by the Board of Commissioners as whole,
since they have been so busily engaged
with District matters before Congress, and
have been unable to give the question their
consideration. In case the Commissioners
approve the opinion of the corporation
counsel, which is adverse to that of the as
SCISSOR, that property will be ordered placed
on the exempt list.
The Commissioners rely to a great extent
upon the opinion of the corporation counsel
as to the construction of the law, but, 1t Is
pointed out, they may approve or disap-
prove his opinion in any case, and may act
when they see fit adverse to the counsePs
advice.
A'Case in Point.
number of years ago. 1t is stated in a
question of the exemption of Young's
school the corporation attorney decided in
favor of exempting the institution, and the
Supreme Court of the District, which was
celled upon later to decide the matter, held
that the property should be exempt on the
ground that 1t was an educational institu-
ton.
different opinion and took the matter be-
fore Congress and obtained the passage of
an act requiring the school property men,
toned to be placed back on the tax books
where it remains to this day.
The question of exemption of property,
however, 1t is stated, rests with the de-
cision of the Commissioners. notwithstand-
ing the recommends lions of the assessor,
and while the assessor may decide that
pieces of property should be taxed yet the
Commissioners have the authority to over