Evening star., 1941-11-02
Georgetown Hospital
Ordered Removed
From Exempt List

mlSSlOneES approved ItpOllS HUN
their Real Estate Tax Exemption
Board. headed by Walter L. Fowler.
District budget director and former
assistant corporation counsel, call
ing for assessments against % prop
critics and approving exemption for
% others.
Excess Holdings Alleged.
Fifteen of the % properties or
dered taxed were church holdings
and in about half of these cases
the reason was that the church Or
ganizations were holding excess
land beyond requirements of their
institutions.
In addition to the Georgetown
Hospital case, the city heads ordered
whole or part levies against others,
including the District tuberculosis
Association, the Walsh mansion used
by the Red Cross and the Civic The
ater, Friendship House and one
piece of property held by the Sal
Vation Army.
In the Georgetown Hospital case,
the board and the Commissioners
agreed
1T is apparent that a great deal
of charitable work is being done by
this very splendid organiza ton, but
We cannot conclude that this is a
purely public charity within the
meaning of the existing statute
The distinction is made in some
States between the units which are
used for charitable purposes and
those which are used for income
producing purposes The courts
hold. however, that the proportion
OF the profit which is used toward
the support of the charity in this
case is not sufficient to serve as the
distinction.
Legislation to clarity this situ-
alton may produce proper formula
for determining the portion to be
exempt
Pending such an ALLEGATION, how
ever, the board and the city heads
ruled the entire property must be
placed in the taxable class.
tuberculosis Association.
The District tuberculosis A<so2ia
ton; recently granted permission by
the Board of Zoning Adjustment tc
occupy buildings at 1901 New Hamp-
shire avenue NV, having ar as
sessed value of 24,432. lost an ap-
peal to have the property placed in
the tax exemption list. The city
heads decided it was not school
where general subjects were taught
and that though its work was laud-
able, the property should be taxed
The Walsh home at 1920 Massa-
chusettS avenue, having an assessed
value of nearly a quarter million
dollars, and used Jointly by the Red
Cross and the Washington Civic
Theater, will be subject to an an
nual tax bill of s3.924.
Otto S. Lund of the District Chap-
ter of the Red Cross advised the
exemption board there was nc
agreement between the chapter and
Mrs. Evalyn Walsh Mclean for the
payment of taxes and that the
building was occupied free. the ex-
penses of heat. light and janitor
service being shared by the two Or
ganlzatlons using the premises.
The American Security & Trust
Co, trustee under the will of Carrie
B. Walsh, sought tax exemption on
September II, reporting it was ex-
pected the Red Cross and the Fin
nlsh Relief Society would use the
property during the emergency. The
Commissioners ruled the property
does not belong to an institution OF
purely public charity.
Friendship House.
Friendship House. 6l8-632 South
Carolina avenue Sc. and 619-633 [
street Sc, having a total assessed
value OF S92,7l0, will be given a par
tlal tax assessment, in recognition
OF its charitable work. under a ruling
by the city heads that it was not ir
all respects a purely public charity
The case was referred to the Dis
trict assessor for an ALLEGATION rec
ommendation. Some staff workers
live on the premises and in some
cases fees are charged for its serv-
ices. the Commissioners found.
One of two buildings operated by
the Catholic Home for Aged Ladies
Inc, at 1898 and 3O43 P street NV.
was ordered taxed This is the St
Margaret Mary House. at 1898 P
street. having an assessed value OF
S20,3l2, which is occupied by paying
guests. The other house receives nc
income from its guests and is prop
erly exempted, the board ruled.
Following precedents set in earlier
cases, the Commissioners ordered
back onto the tax rolls the realty
holdings of another national organ
ization. the American Association tt
Promote the Teaching of Speech tt
the Deaf, with property at l53'
Thirty-fifth street NV. which va!
granted exemption more than 81
years ago. One of the rooms o.
the building is rented to the Ameri
can Society for the Hard of Hear.
ing.
Fowler Boards Ruling.
Referring to the ownership cor
poration, the Fowler Board held
This is national organization ant
as we have stated in similar cases
although there is a benefit to th'
municipality, there is no justifica
ton for the granting of exemption
to a branch of a national organ
ization merely because its purpose
are laudable and beneficial W.
are, therefore, unable to find tina
this is an educational institution
within the meaning of the existing
law, and believe it is improperly ex
empt from real estate taxes"
The Salvation Army was ordered
assessed for a dwelling at 1909 Mill
tary road NV. occupied by Adjt
and Mrs. William Devote, officer
of the organization, on the grount
that it was not a parsonage" within
the meaning of the law. The prop
erty has an assessed value of S792s
Among other cases ordered bac
(6ee TAX ROLLS, Page Aid