Evening star., 1941-11-13
Commissioners Order
Properties Of Six
Institutions Taxed
Decisions on Appeals
Affect Federation Of
Churches and Seminary

Orders for taxation of the prop
critics of six institutions. previously
ruled subject to District real tax
levies, were issued yesterday by the
Commissioners when they upheld
their Real Estate Exemption Board
in acting on appeals.
Properties involved were the mon
umental national headquarters of
the American Pharmaceutical AsSo-
citation, nea" Constitution avenue and
TWenty-S second street NV: the Of
fees of the Washington Federation
of Churches, at l749-l75l N street
NV. ST. Mary's Seminary. 1901
Harewood road NE; ST. Angus
tines Parish, l7l7-17l9 Fifteenth
street NV; the Lenthall Home for
Widows, 1900 G street NV. and the
Second Church of Christ Scientist.
southeast corner of First and c
streets NE.
When the formal appeals were re-
ceived by the Commissioners from
their earlier rulings. made on re-
ports from the exemption board
headed by Walter L. Fowler Dis
trict budget director, they were for
warded to the office of Corporation
Counsel Richmond B. Keech for re-
view. In all of these six cases, MI
Keech held the special board had
acted correctly.
Rejects 'EducatiOnal" Plea.
The American Pharmaceutical As
SociatiOn had argued it was nom
profit corporation and its property
used for educational purposes.
Quoting from the constitution and
stated objectives of the association.
Mr.. Keech said it was difficult to
see educational purpose" in the OBJ
Jects: To Improve and regulate the
drug market to encourage proper
relations" among the profession and
the people at large. to regulate the
system of apprenticeship and en-
ployment to restrict the dispensing
and sale of medicines. or to create
and maintain standard of pro-
feSsional honesty.
Mr.. Keech recalled that the Of
flce OF corporation counsel in 1885
had ruled that the first objective
stated in the associations certifi-
cate of incorporation and consti-
tuition clearly indicated an intent
to police the drug business for pur-
poses of protecting dealers in medi-
cineS, by sitting competition Of
fered by impure and adulterated
drugs.
While Mr.. Keech reported the
Federation of Churches had agreed
the rented portions of its premises
were subject to taxation, but not
the remainder. he and the city
heads held the entire property
should be taxed on the ground the
purpose was religious and that it's
charitable work was merely Incl
dental. The building, they said
was not church.
st. Mary's Seminary was claSsed
as home for ecclesiaStics rather
than an "educational institution"
under meaning of District stat
utes. IF this residence may be
exempted because its occupants at
tend an institution of learning.
then, under the same reasoning any
fraternity house or boarding house
whose occupants attend some in
stitution of learning likewise would
be exempt the corporation coun-
sci said.
Parish's Lots Held Taxable.
The St. Augustine's parish case
concerned two lots which. it was
agreed, had remained idle for some
years. District officials held that
the code does not exempt prop
erty not absolutely required and
actually used for church purposes.
In the case of the Lenthall Home
for Widows, Mr.. Keech held that
while it was charitable in charac-
ter it was not purely public char
ity under the law, and therefore
not exempt, since charges were
made for use of its rooms.
Mr. Keech and the Commission
ers held that that portion of the
Second Church of Christ Scientist
building and land not actually used
or required for church purposes
should be assessed, a formula to
be worked out by the District as
SCISSOR. An old frame building, pur-
chased as a new building site, is
involved.