Evening star. [volume] (Washington, D.C.) 1854-1972, 1904-03-05
MORE TAX EXEMPTIONS
COMMISSIONER WEST RECON-
MENDs ADDITIONS TO LIST.
Expresses Opinion That Law is Toe
Liberal and Makes Recommended
tons With Reluctance.

with extreme reluctance" Commissioner
West today recommended that three more
pieces of property located in the District.
ard belonging to private institutions be
exempted from taxation. Mr.. West makes
statement In this connection that In his
opinion the exemption law in the District
is entirely too liberal, but that the fault
lies in the law itself and not In it's ad-
ministration. In view of the circumstances
he sees no reason why the District authori-
ties should discriminate against applicants
who are within the provisions of the law.
The three pieces of property exempted
are owned respectively by the Baptist Min
listers Union, the National Training School
for Missionaries and Deaconesses. and the
Society of Perpetual Alteration. After
recommending the exemption of the prop
erty mentioned Commi ssioner West makes
the following comment:
Il make the foregoing recommended lions
with extreme reluctance. In my opinion
the law granting exemptions is entirely too
liberal. At the same time, as long the
law is upon the statute books, and mas
much as under its provisions institutions
similar to those now under consideration
have been for many years past granted eN-
emption from taxation for the property oc-
cupied by them, there is no reason why dis
elimination should be made against those
now applying, which come clearly within
the provisions of the law If the opera
lions of the statute result in the exemption
OF very large amount of property the
fault is with the law itself, and not with
its administration, which must treat all in
situations entitled to exemption with equal
fairness.
The Commissioners Recommendations.
Commissioner Vests recommendations
relative to the applications of the institu-
tons are follows:
THE property of the Baptist Minister'S
Union consists of ten and one-half acres.
1t is improved by one frame dwelling, which
is now occupied by three recipients of the
charity of the union. The law regarding
the exemption from taxation of property
used for religious charitable and educa-
tional purposes is construed to include the
necessary ground around a building for
light and air. Under these circumstances,
l move that the building occupied the
home, and one acre of ground surrounding.
be exempted from taxation so long as used
for that purpose; but that taxes be assessed
against the remainder of the property.
The property of the National Training
School for Missionaries and Deaconesses
consists of a large brick building at the
corner of North Capitol and NJ streets,
known as Rust Hall. and a brick building
known No. TAG North Capitol street
Exemption from taxation is asked for these
buildings. Both properties assessed in
the name of the Womens Home Mission
airy Society of the M. E. Church, and the
request for exemption is based upon the
ground that the institution is religious,
charitable and educational its support be-
ing derived from voluntary contributions.
with no profit or gain from any other
source. The report of the assessor shows
that the especial feature of this institution
is the training of young women for mis-
slonary work, and, incidentally as nurses
who serve poor people without compensa-
ton. There are now eighty young women
In the institution, who devote their time to
home missionary work, especially in the
niG-
sioners, by order, exempted the property
formerly occupied by the nurses before the
erection of Rust Hall became necessary In
order to accommodate the enlarged scope
of the work of the institution.
therefore, in the line of precedent, and
IN compliance with the law, / move that
name of the Women's Home Missionary
Society of the NJ. E Church, be exempted
from taxation so long as used for said pur-
pose.
Perpetual Alteration Society.
''The property Of the Society of Perpet-
ual Alteration is situated on street near
14th. There is no question as to its fulfill
ment of all requirements of the law re-
garding tax exemption. It appears, how
ever, from examination of the papers,
that the title of the property was until
quite recently in the name of Ida NJ. Ryan,
and was not transferred to the Society Of
Perpetual Alteration until February g. 1904
The Commissioners are asked to exempt
this property from taxation during the time
1t was in the name of Ida M Ryan, on the
ground that even under this private own
ership it was used exclusively for religious,
charitable and educational purposes. An
examination of the records of the office
fails to show a single instance where a re-
quest of this kind was granted, and. conse-
quently, l move that this property be en-
tered on the records as exempt from tax
alton. only from the time that the title
therein was vested In the society,"
The list of property in the District from
which the District government derives no
tax revenues. continues to increase, and.
according to the opinion of the District off,
Gals, there is no way to check its growth
except by amending the laws so as to give
the Commissioners authority to legally deny
the applications.
Four pieces of property, including the
three under consideration, aggregaung sew
eral thousand dollars In value, have been
relieved of taxation within the present
week, and there are still several other APP
plications to be disposed of.
The finance minister has laid before the
chamber at Bucharest Roumania, a bill
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