Evening star. [volume] (Washington, D.C.) 1854-1972, 1904-05-21
THE PETITION DENIED
Van Ness Park Not Exempt
From Taxation.
DECISION ANNOUNCED
MAJORITY OF COMMISSIONERS
APPROVE RECOMMENDATION.
Col. Biddle Says Property Not Used for
Educational Purposes Within
Meaning Of Law.
DECISION ANNOUNCED

Commissioners West and Biddle have APP
proved the recommendation Of District AS
SCISSOR Hopewell H. Darneille that the ap-
plication of the Columbian University for
the exemption from taxation OF Van Ness
Park be denied. Commissioner Macfariand,
who is a trustee of the university. In an In
dorsemsnt on the papers, states that he 10
of the opinion that the property should be
exempt under the law, but because he Is
member of the board of trustees OF the In
stitution he declines to vote on this case
Van Ness Park is used by the university
as an athletic field, and the question of ex-
empting it from taxation has been before
the Commissioners, the District assessor
and the corporation counsel for several
months. The question seemed to hinge on
whether or not base ball. foot ball ana
other athletic sports are educational within
the meaning of the law. The District asses
sor and Commissioners West and Biddle
seem to be of the opinion that base ball Is
not strictly educational. Commissioner
Macfarland and Corporation Counsel Du-
vail seem to take an opposite view of the
matter.
Col. Biddle's View.
In approving the adverse recommended
ton of the assessor. Colonel Biddle makes
the following note:
IT am not convinced that the property In
question Is uSeQ IOF eQuCalloildi PURPOSES
within the letter and spirit of the law I
therefore concur in approving the report OF
the assessor. II the decision Of the Com
missioners as to the Interpretation of the
law is incorrect, the matter can be deter
mined by the courts"
While Commissioner West made no for
NAL statement on the papers in approving
the assessors report. he stated today that
he approved the recommendation OF Mr..
Darneille because he does not believe that
the property is now used for educational
purposes within the intent and purport of
the law.
In, the event the authorities of the uni
versity are not satisfied with the action
of the Commissioners. they will have re-
course to the courts to secure reversal
of the decision of the District authorities.
Assessor Darneille Opposes.
The application for the exemption of
Van Ness Park was made by the univer-
sity authorities several months ago. AS
SCISSOR Darneille in a first report on the
application was opposed to granting the
exen ption. The matter was referred to the
corpors ton counsel. who expressed the
opinion that SO much of the property as is
used for a campus or playground may be
exempted from taxation.
The question was again referred to the
District assessor. In his last report ON
the case he adheres to his former opinion.
Mr.. Darneille quotes the law relating TO
exemptions of property, and says:
1.-THE corporation counsel, in forming his
opinion of this matter, seems to have had
i'll mind only the act OF July L, 1902 The
provision in this act was, as l am person
ally aware. inserted for the purpose OF re
stricting' and not 'enlarging the scope OF
the act of 1870 as amended by the act OF
| 1873.
1.-THE laws with respect to the exemption
| of property from taxation, whether the
property be used for religious, educational
| or charitable purposes have always been
| construed to mean that exemption shall
not be granted until the property is built
| upon and the building occupied, a reason
able amount of land contiguous to, owned
| by and connected with the institution be-
| ing allowed for light, air or other neces-
| sary and legitimate purposes.
In this case the property for which ex-
| emption is asked is not contiguous to any
| other property owned by the Columbian
University, the old building the ground
is not occupied and is practically unin-
habitable, the purpose for which the insn'
| tuition uses the ground Is not. in my opin
| ion, educational, and the granting of this
| this request will not only be deviation
! from the precedent established and main
tanned for years. but will add to the al
ready too large list of exempt property
| hundreds of thousands of dollars worth
/ of land owned by educational organizations
not occupied or used for such purposes.
"Since my incumbency in this Office con.
| tinues Mr.. Darneille, there have been re-
| fused numerous requests for exemption
| from taxation of land owned by such insti
| tutions, and not occupied. If the principle
is set UP that such property may be exempt
| from taxation IL used for any purpose, al
| vacant ground owned by such Institutions
| whether contiguous to the same or not
| may be exempt under such precedent, IL q
| base ball diamond or anything else per-
| tanning to athletic sports is established
| thereon.
| "In my opinion, the granting of this re-
quest would establish exceedingly dan
4 A1N-
1 terests of those citizens of the District OF
| Columbia who are obliged to pay taxes, and
| 1 urgently recommend and pray that this
/ request be refused
MIR. Macfarland's Endorsement.
In his Endorsement on the papers in the
| Columbian University exemption case, Com
| missioner Macfarland says:
THE question involved in this case seems
| to me to be one Of law TO be decided with
| out regard to anything else than proper
construction of the law
The practice of the assessor or the Com
| missoners prior to the LIST Of July 1902.
when the law on this subject was changed
| Is not to be decisive. nor should the deei-
sion be affected by any private interpreta-
| ton of the law, but only by its plain mean
| ing on its face. Moreover. the exemption
ought not to be withheld If the law au-
thorizes 1t, simply because other exemp-
hons would have to be granted under the
| law In similar cases. Every case should be
decided on its own merits, and If Il liz
shown that the property in question is
| used for educational purposes and not for
private gain. 1t should be exempted from
taxation until the law is repealed.
The corporation counsel states: The
courts generally are inclined to hold that
recreation or Fairgrounds connected with
institutions of learning are exempt from
taxation under laws exempting from tax
alton the property of educa tionai institu-
tiens.' President Eeedham stated at the
hearing before the Commissioners that the
property In question is under the control of
the athletic board of the university in
GLIDING three of the faculty under an ordi-
nance passed by the board OF trustees and
Immediately under the direction of a d.
rector appointed by the university, and that
1t is part of the activities of the university.
at would approve the opinion of the cor
poration counsel in favor Of the exemption
of the property, except any part from
which the university derives revenue but
for the fact that am member of the
board of trustees of Columbian University
and therefore feel that ought not to vote
In this case
Provisions of Law.
The provision referred to by the assessor
in the act of July 1, 1902, provides that
hereafter property used for educational
purposes, that is not used for ur0fit mr.