Evening star. [volume] (Washington, D.C.) 1854-1972, 1904-02-03
HELD TO BE EXEMPT
OPINION REGARDING THE PROP
ERTY OF THE d. A. R.
Corporation Counsel,s View Of Tax
Question Differs From That Of
Assessor Darneille.

The CORPORATION counsel in an opinion sub
| mitted to the District Commissioners today
holds that the property of the Daughters OF
| the American Revolution. designated as
square 113, bounded by c and D and 18th
] and 18th streets. is exempt from taxation.
| This opinion is adverse to that of Hopeweii
] H. Darneille the District assessor, who
| previously held that under the law on the
subject the Daughters of the American Rev
olution should be required to pay taxes on
| the property.
| Several weeks ago Mrs Charles W. Fair
| banks president general Of the society,
called the attention of the District authori-
ties to the act of Congress approved in Feb
ruary. 1903. providing Cor the exemption OF
the property of the d. A. r.
Assessor DarneliIe, leport1ng on the
: matter quoted the provisions OF the act OF
| Congress referred to, which is as follows:
That the property situated in square
j 1i3 in the city of Washington. occupied by
the Daughters of the American Revolution.
i be. and the same is hereby, exempt from all
| taxation, SO long the same is so occu-
! pied and used subject to the provisions of
: section s of the act approved March 3. 1877.
providing for exemptions of church and
school property.
| Mr. Darneilie called attention. to the fact
| that section of the act mentioned. pro-
| yides that ''if any portion of any such
/ building. house, grounds or cemetery. so
| IN terms exempted, is larger THAN Is dDSO'
lutely required and actually used for it's
| legitimate purpose and none other, or is
| used to secure rent or income or for any
business purpose, such portion of the same.
| or sum equal in value to such portion.
shall be taxed against the owners of the
| building or grounds"
| Report of Assistant Assessors.
| The report of the board of assistant
| assessors showed that the property in ques-
| 10 vrifb he
of a small dilapidated brick shanty, for
which no rent is received. The assessor
mentions in his report on the matter that
] the act of February 1903. restricts the eX-
empton of the real estate belonging to the
| d. A. r. to 80 long as the same is so oc-
cupied and used This exemption, he
| states. is also subject to the provisions of
| section of the act of March g. 1877. which
| in part provides that the exemption shall
| not extend to property not actually used
| for its legitimate purpose and none other"
! This act of March 3, 1871" says the
| assessor. has always been construed to
! mean that exemption from taxation cannot
! begin until the land is built upon and the
F., building actually occupied and used for re-
| ligiouS, charitable or educational purposes.
! In my opinion, the act of February ~ 1903,
/ does not operate to exempt the property of
| the D. A. r. until they have built upon the
same and occupied the building"
Mr.. Duvall's View
Mr.. DuvaII, in his opinion on the question,
| takes IA view different from that of the as
| sesscr.
While the intention of Congress is not as
| clearly expressed as it might be-, says Mr..
/ Duvan. Il consider that the provisions of
| the act of March 3, 1877. were not intended
| to be applicable to the present but to the
future condition of the property; that is to
| say if the society should build upon the
property and rent the buildings the eXemp-
| ton from taxation would cease wholly or
| pro tanto.
| LAS / read the act of February p, 1903,
| Congress exempted from taxation the prop
| erty in square 1I3 as it was then occupied
| and used by the society. The assessor re-
| ports that the property in question and
now is vacant ground with the exception of
a small dlapidatcd brick shanty for which
no rent is received. 1t was property thus
situated and thus occupied that was ex-
| empted from taxation.
II am therefore of the opinion that the
| general taxes for the years 1903 and 1904
| should be Cancelled and the property placed
| upon the list of exempt property.
Approved by Mr.. West.
| Commissioner West has approved the
opinion of the corporation counsel.
By reference to the tax books it is found
/ that the property in square 113 is assessed
| in the name of the National Society. Daugh-
| ters of the American Revolution, at S13, 231
! The society proposes to erect on this ground
| an immense structure TO be known as the
| Continental Hall, to cost several hundred