Evening star., 1941-02-21
Five Properties
To Bring $1,000
More TO District
Commissioners
Order Them Back
On Tux Lists

five more properties having an
assessed value of more than s180o0o
and on which the annual realty tax
bills would total in excess of $4,000
were ordered restored to the tax
lists today by the Commissioners as
they approved actions by a special
tax committee.
Previously the Commissioners had
ordered more than S2,000,000 of
property taken off the tax-exempt
list on which annual tax bills would
total more than $35,000 Members
Of the Exemption Investigating
Committee are Assistant Corpora
ton Counsel Walter L. Fowler,
Deputy Assessor Benjamin Adams
and Surveyor F. F Healy.
The five cases ordered restored to
the tax lists were:
l. George Washington University,
for unimproved land and two ga,
RACES at the university holdings be-
tween Twentieth and Twenty first i
F and G streets NV. which the
committee and the Commissioners
decided were not being used for edu-
catlonal purposes. In the case Of
the unimproved land, the committee
said that if and when this property
is actually used for educational pur-
poses an application for exemption
might then be made. The univers-
ity property concerned in the case
today was said to be assessed at a
total of $99.47l. on which there
would be an annual tax bill Of
s1.741.
Federation of Churches Hit.
3 The Washington Federation OF
Churches, for property at 1749-1751
N street NV, valued at S45 5,542.
which would have an annual tax bill
Of $797 The property includes r.
buildings in which 10 rooms are
rented the rental amounting TO
s2929 for the year ended March 81.
1910.
In this case the committee said
that the federation plays an i'm
portant part in the social and
moral welfare work, conducting a
wide program in almost every field
of Christian endeavor," but added
that the District must look to the
use of the property to determine tax
exemption, that the mere fact it was
a non-profit organization was not
a sufficient reason of itself. II held
the property had not been properly
exempted
g. The Lenthall Home for Widows,
1900 G street NV, for property
valued at S35,120 on which the an
nual tax bill would be S6O5.
The committee found that rules
of the home required that a tenant
must be an EpiScopalian, widow
under IS years Of age, a resident Of
the District, and that she must give
a written guarantee from reSpon-
sible resident of the District that
rent will be paid and the tenant
never become a charge on the home.
Not Purely Public Charity.
The committee found the home
was not a building belonging to an
institution of purely public charity
conducted without charge to in
mates" 1t added that a charity
may restrict its admissions to a
class of humanity and still be in
the exempt category but added that
when the right of admission de-
pends on the fact of voluntary as
sociation with some particular So
ciety, then a distinction is made
which concerns not the public at
large. The public is interested in
the relief of individuals because
they are men. women and children,
not because they are Episcopalians,
Catholics, Methodists, Masons,
knights of Columbus, Odd Fellows,
etc"
f. Columbia Polytechnic Institute
for the Blind. for property at 1903
H street NV. This institution was
considered purely public charity
except as to the renting of two bed
rooms, and the Commissioners di-
rected that an appraisal be made
to determine what assessment Of
tax should be charged for this por-
ton only.
5. German Evangelical Concordia
Church, for property at the south
east corner of Twentieth and G
streets NV. The Commissioners
decided that the church property
used for religious purposes was
properly exempted, except for that
portion rented part of the time by
the Washington Law School. for
which the school pays the church at
the rate of $50 month. The asses
Sor was directed to determine how
much tax should be charged on this
account.