Evening star., 1941-04-20
5Appea|s Filed
In Removal Of
Tax Exemption
Properties Valued
At $1,000, 900 Are
Involved in Cases

Involved IN Cases
First positive evidence that the
Commissioners are facing a deter
mined fight over their efforts to re-
turn large amount of tax-exempt
properties to the District tax rolls
came yesterday when they referred
to Corporation Counsel Richmond
B. Keech appeals for reconsidera-
ton in five cases.
Attacks on some of their deci-
sions had been anticipated. In the
five appeals for reconsideration,
properties valued at more than 81
100000, with annual realty tax bills
amounting to more than $4,000,
In some of the cases legal briefs
were filed by attorneys for the peti-
TONERS.
The appeals were made for the
National Geographic Society, the
Brookings Institution. the Phillips
Memorial Art Gallery, the American
Pharmaceutical Association and the
st. AIMS Home.
Recourse to Courts.
In these and other tax exemption
cases, the Commissioners had adopt
ed recommendation presented by
their Real Estate Tax Exemption
Board, headed by Assistant Corpo-
ration Counsel Walter L. Fowler, and
including Assistant Tax Assessor
Benjamin F. Adams and District
Surveyor F. r. Healy. Since Mr..
Fowler is on this board. it has been
decided a review of the legality Of
the Commissioners rulings will be
made by Corporation Counsel Keech
in collaboration with some assistant
other than Mr.. Fowler.
Should the Commissioners resf-
firm their judgment, the petitioners,
it was explained, would have re-
course to the District courts or could
make an appeal to Congress for ex-
emption under special actions by
| Congress.
Properties of the National Geo.
graphic Society, in the HOO block
of Sixteenth street NV. were valued
for tax purposes at s717.864, and
the plant at Third and r streets
N. E. at s559,874. The Tax Exemp-
ton Board had ruled that the in.
stitution was not an educational in
stitution within the meaning OF the
tax exemption statute, although
granting that it performed a valu-
able public service. 1t noted that
the society had membership Of
more than 100000 and estimated
that less than per cent Of this
total resided in the District. The
board granted tax exemption for
the Library Building on Sixteenth
street since it was open to the
public.
Challenges Authority.
George w. Hutchinson, secretary
of the society, in its appeal, argued
that the society was non-prodt,
educational organization and in
sisted that the city heads were with
out authority, in the absence Of an
evidence as to change in its form
or methods of opera ton, to rescind
an order of former board of COM
misSioners of 1888 which granted
the organization tax exemption. 1t
cited a ruling by the United States
Court of Appeals for the District in
the case of D. c. VS.. Mount Ver-
non Seminary and a ruling by the
United States District Court for
Massachusetts, in a copyright case
in support of its arguments that
the society was profit, edu-
cational institution.
Properties of the Brookings In
stitution, 722 Jackson place NV,
were valued at 1891. SIS. In hold
ing this institution was not an ed
ucational institution under the Dis
trict statutes. the Fowler board
had argued that although 1t diff
fuses knowledge among its mem
bers, 'it would be difficult to con-
ceiye that property assessed at
s39l.575 should be exempt from
realty taxes for student body of
18 persons"
The protest of the institution was
filed by Harold G. Moulton, presi-
dent of the organiza ton. He argued
that the property was used for ed
ucational purposes and was not used
for private gain and therefore was
properly tax-exempt.
Art Gallery's Appeal
An appeal in the case of the Phil
lips Memorial Art Gallery, for The
property at Twenty-first and @
streets NV, was filed by Daniel
Partridge, Sd, who said the organi-
Zation feels strongly" that the
property was legally exempted from
taxation. The Fowler board had
held the teaching of general educa-
tional subjects may relieve to some
extent the burden on the State,
but that we do not believe that the
maintenance of a gallery of art in
the District to any extent WOULD
tend toward the relieving of such
burden"
Mr.. Partridge, in his brief, argued
that the institution was benevolent,
charitable and educational in char
acter, and said the gallery offered
regular, full-time curriculum and
likewise arranged for lectures and
exhibits, with no charge for admis-
sion to the gallery, and with but
nominal charges for its students.
for those not receiving scholarships
from the gallery and for occasional
art publications. He also argued
the institution makes no profits.
Assails Ruling.
The American Pharmaceutical As
sociation property, on Constitution
avenue NV. between Twenty-Sec-
ond and Twenty-third streets. il
valued at s448 800, on which the an
nual tax bill would be s7,S54 A pro-
test filed by Clephsne, Latimer A.
Hall. attorneys, argued that the
Commissioners we're In error In rul-
ing that the agency was not an edu-