Evening star. [volume] (Washington, D.C.) 1854-1972, 1904-03-04
POLICY OF EXEMPTION
VIEWS OF CORPORATION COUNSEL
IN OPINION RENDERED.
Discussion of Act of Congress Which
Relates to Non-Assessable
Property.

In his opinion submitted to the Commits
sioners yesterday by Corporation Counsel
A. B. Duvall, relative to the applications
for exemption of property belonging to the
National Homeopathic Hospital and the
| Georgetown University Hospital, Mr.. Du-
vail makes some interesting comments rela-
tive to the general subject of exemption of
property from taxation. Mr.. Duvall, in his
opinion, which was reported in yesterdays
Star, held that the property of the National
Homeopathic Hospital in question was not
entitled to exemption, because of the fact
that it Is unimproved ground. The property
of the Georgetown Hospital, which includes
an addition to the former building and sur
rounding ground, the corporation counsel
held, is entitled to exemption.
Among other things, Mr.. Duvall, in COM
menting on the matter, said:
LAS matter of political policy, the ex-
emption from taxation of property devoted
to public or quasi-public purposes has been
the subject Of bitter controversy and the
occasion of great difficulty in administra-
tion when the terms of the exemption have
been fairly well defined.
1.-The rule Of law respecting taxation is
equality of burden, and the Supreme Court
of the United States has repeatedly declar-
ed that exemptions from taxation are to be
strictly construed, and that no claims or
exemption can be sustained unless within
the EXPRESS letter OI necessary scope VI tAO
exempting clause; the rule of interpreta-
ton being founded upon an obvious public
policy which regards such exemptions as
in derogation of the sovereign authority
and Of common right, and therefore not to
be extended beyond the exact and express
requirements of the grants, construed
strictissimi juris.'
The Act of Congress.
Mr.. Duvall then discusses the act of Con-
gress, approved March 3. 1877, which makes
provision for the exemption of certain
classes of property, and refers to several
judicial opinions relative to questions decid-
ed by the courts under the law. Continu-
ing, Mr.. Duvall says:
1.-THE act has been construed, and I think
properly. to deny exemption until the build
Ing has been actually erected and occupied
for the purposes within the terms of the
exemption and in connection with the
building exempted, land appertaining there
to reasonably needed and actually used for
the convenience and enjoyment of such
house or building for it's legitimate pur-
poses has likewise been exempted
1T may be that upon a review of the
, numerous exemptions, which from time to
time have been made. the Commissioners
would find that there Is a lack of uniform
ity and that the area of appurtenant land is
unjustifiably large. 1t is of course, with
in the authority of the Commissioners to
cause such INEQUALITIES. so far as pract;ca-
The corporation counsel then refers to the
claim of the National Homeopathic Hospi-
tai Association and says that it appears
the land which it desires exempted. is not
improved by any building, and the uniform
construction of the statute has been that
the exemption is to be granted only from
the date of the actual occupation of the
building.
District Assessors Opinion.
With regard to the opinion of the Dis
trict assessor to the effect that If the law
relating to exemptions is strictly construed
none of the hospitals in the District would
be entitled to exemption as institutions of
purely public charity" Mr.. Duvall says:
1.-THE determination of the question
whether an institution is a purely public
charity, and as such, exempt from taxa
ton, is not dependent upon its administra-
ton as a private or public organization, but
upon the nature of the charity. In Epis-
copal Academy against Philadelphia, MI
Justice Williams, delivering the opinion of
the court. said: 1t may be safely said that
whatever Is gratuitously done or given in
relief of the public burdens, or for the adj
vancement of the public good. is public
charity. AS no private or pecuniary return
| is reserved to the giver any particular
person. but all the benefit resulting from
the gift or act goes to the public it is
purely public charity the word purely
being equivalent to the word wholly
Authorities Are Uniform.
Mr.. Duvall states that the authorities are
quite uniform to the effect that an institu-
ton does not lose it's charitable character
any consequent exemption from taxation
by reason of the fact that certain recipients
of its benefits pay the same in cases where
no profit Is made by tkG institution, but the
amounts received are applied in furthering
Its charitable purposes. 1t is manifest, he
says. that Congress intended to exempt
from taxation the buildings of hospitals az