The Washington times., 1923-05-09
ARMY AND NAVY.
MENMUST
/! RAXIAX
Montgomery Attorney Rules
Military Officers Are Not
Exempt by Law.

= ROCKVILLE. Md. May SAC
-cording ia an opinion rendered by
John Al. Garrett, attorney for the
=board of county commissioners OF
ulcers iIttthe United States army or
navy actually domiciled in this
county, even though such residence
is only temporary, are under the
same legal obligation to pay state
and county taxes on personal
Sproperty. as are any other residents
~ Quite q number OF army ana
navy officers, living in the COUNTY
) shave neglected to make returns, 1t
10 alleged.
Major A. r.. Clark, of the Army
WAR College, who lives at CHEVY
Chase, recently wrote to DR.. Ben
esjamin c.. Perry, president of the
board of commissioners, stating
that his failure to make a return
IVES dne TO an understanding on
his part that all army and navy Of
Ulcers were exempt. The letter was
referred to Garrett for an opinion.
Garrett holds that after dill
@xent search of the statutes relating
TO revenue and taxes, ! am unable
1to find any provision OF law which
.sexernpts an army or navy officer
whether he be a temporary or
@permanent resident of the county.
The fact that such an officer re-
~tains voting residence in some
mother state or territory does not
relieve him from paying taxes on
shis personal property IL he Is
actually domiciled here"
In so far as Major Clark is con-
S.cerned, Garrett holds that If he:
claims residence elsewhere and is
tpaying taxes there upon his per-
waonal property held and owned by
him in this county, he should sub
unit to the commissioners here q
certified copy of his assessment
and tax receipts from the, city,
sscounty. or State in which he pays
such taxes, and in that way he
could be relieved from paying the
tax here.
"The question. of actual, residence
Mcontrois in the matter OF taxation'
saws the orinion. IF an army Of
Nficer or other Government employe
=domiciled here should be ordered
away. an adjustment of his taxes
SFfor that year should be allowed,
but while such persons are actually
residing here and share the bene-
fits, protection and other pubic
advantages they should bear their
proportional cost of expense.
At the annual election of officers
aof the volunteer fire department OF
Silver Spring, these were chosen:
President; JohnS j. Dolan; vice
president, John Feast; secretary,
Fred L. Lutes; treasurer, Walter
1B. Davis; sergeant-atarms. Ernest
.eayre.
plans for the annual carnival
were discussed. and the week OF
9uly 4 was tentatively decided upon
ras the time. 3c -
At the suggestion OF the visiting
committee to the county almshouse,
composed of a representative each
Aof the Social Service League, the
County Federation of Women's
Clubs, the County w. G.. I. u,
Esthe Rockville Union Bible Class
and the county commissioners will,
it is understood, have extensive i'm
ssprovements made in the near
future to the almshouse building.
REPRESENTATIVES of the visiting COM
:. mittee appeared before the COM
missioners and urged that much
zneeded repairs be made at once
and pointed out what is most de-
aseired in the way of improvements.
is understood that the building
will be made as sanitary and
aamodern as available funds will per-
init and that about $4,000 will be
expended at this time.