Evening star., 1941-03-28
New TaxCases
Will NetCity
Over S19,152
Carnegie Institution
Held Not Entitled
To Exemption

Assessment of District realty taxes
against the Carnegie Institution of
Washington. the American Tree
Association, Inc, and against por-
ton of the property of the National
City Christian Church, ordered yes
terday by the Commissioners, will
involve holdings valued at more
than 81 10000 and annual tax bills
totaling more than $19,152.
Passing on another batch of cases
coming from their special Real
Estate Tax Exemption Board, head
ed by Assistant Corporation Counsel
Walter L. Fowler, the city heads
held that the Carnegie Institution
was not an "educational institution"
within the meaning of the District
statutes, although agreeing that it
performed great educational services.
The Commissioners ruled that
taxes should be levied not only for
the monumental headquarters build
ing, at the southeast corner of Six
teenth and P streets NV, but also
against five other groups of its
holdings in the District The head
quarters property is valued at $623,-
752, and with the assessments on
the other properties the total would
be Sl,02603l. The annual tax bill
on the whole would be sl7,95556.
No Implied Exemptions.
The property at Thirty-second and
Jocelyn streets NV, being vacant
land, amounting to 1882 square
feet, was valued at $l0121: prop
erty at the northeast corner of
Thirty-second street and Broad
Branch road NV. a tract of six
and one-third acres, having 10
buildings, one or two stories, was
valued at $l60,476; property near
Connecticut avenue and Upton
street NV, embracing "A acres, on
which stand the gyrophysical lab
oratory and an X-ray building. was
valued at 1921 900; property on the
north side of Broad Branch road
between Thirtieth and Thirty first
streets NV. improved by a new
two-story building, was valued at
s9.264; and vacant land consisting
of 6,753 square feet at Thirty-sec-
ond street and Broad Branch road,
was valued at 81 Alb.
In its decision, approved by the
city heads, the special board said:
Exemptions must be by express and
positive enactment and are not al
lowed by implication. Had Congress
intended to exempt real property of
scientific institutions such as this it
would have done so in expressed
terms.
1T is not difficult to determine
that this institution is not primarily
for the municipality, but is for the
general welfare of the Government
itself, and for science throughout
the United States. and perhaps
throughout the world. The munich
pality deals with property. not from
national viewpoint. but from a
local viewpoint, under the act of
July /, 1902 which provides that
property used for educational pur-
poses, that is not used for private
gain, shall be exempt from taxation,
and all property not used for educa-
tional purposes shall be assessed and
taxed as other property is assessed
and taxed"
Five Exemptions Allowed.
Property of the American Tree
Association, at 1212-12l4 Sixteenth
street NV, including two 3-story
buildings, was assessed at total of
$68 ,405, upon which there would
be an annual tax bill of S1,19707
The Commissioners action in this
case was based on similar reasoning
to that in the Carnegie Institution,
the American Forestry Association
and National Geographic Society
cases.
The city heads found that the
National City Christian Church it
self, situated on Thomas Circle, and
properties at 1306-1310 Vermont
avenue NV. used for church and
other religious purposes were prop
erly exempted. but held that taxes
should be levied against a portion
of the old building at Fourteenth
street and Massachusetts, avenue.
The Commissioners held the jani-
tors quarters there should be taxed
and agreed with the board that the
church had ample room for religious
activities in its other buildings.
The following five properties were
found upon examination to have
been properly exempted from the
realty tax:
The Convent of the Religious of
the Sacred Heart of the District of
Columbia, Inc, for the school and
convent, 1717-1719 Massachusetts
avenue NV;
The American Legion, Inc, John
Lewis Smith, local trustee, for the
Legion headquarters building at 1908
K street NV, which was exempted
by an act of Congress.
The Bethel Church, 1920 M street
NV:
The Metropolitan A. NJ E. Church
of Washington, Bethel Church, 1444
@ street NV; and
John Wesley A. M E. Zion Church,
corner of Fourteenth and Corcoran
streets NV.