Evening star., 1941-04-06
Hebrew Home
Ordered Placed
On DC. TaxList
Assessed Value Of
Property Is Put
At S192,240

Property OF LIle 7eDTeW f1OIIlc
for the Aged, Inc, on Spring road
NV between Tenth and Thir-
teenth street, was ordered back on
the tax rolls of the District yester-
day by the Commissioners, in ap-
proving one of another series Of
recommendations from its special
Real Estate Tax Emption Board
headed by Assistant Corporation
Counsel Walter L. Fowler.
While accepting the Fowler re-
port at its face value, Engineer
Commissioner David McCoach, jr.,
suggested the advisability of re-
view or revision of the law as to
exemption of institutions of purely
public charity" in recognizing that
the Hebrew Home for the Aged
might be a border line case"
1t was recalled in this connection
that the Fowler board previously
mad rejected, and the Commission
ers had approved the rejection. of
the Lenthall Home for Widows fcl
tax exemption since persons ad-
mitted TO this home are required TO
be Episcopalians.
BenefactiOns Limited.
In its decision on the Hebrew
Home for the Aged the Fowler
board said: The act of March 3,
1877, eXempts buildings belonging
to institutions of purely public char
lty. conducted without charge TO
inmates. profit or income. and al
though we have concluded that at
least a portion of this property is
being used solely for charitable
purposes. we could not say that it
is an institution of purely public
charity because its benefactions are
limited to adult men and women
of the Jewish faith
"A charity may restrict its admis-
sions to a class of humanity and
still De purely public charity
1t may be for the blind. the mute,
the aged; or for infants. women,
men, or even (personsl of different
callings. as long as the classical
ton is determined by some distinc-
ton which affects. or may affect,
any OF the whole people: but when
the right of admission depends on
the fact of voluntary association
With some particular society. then
a distinction is made which con-
Gems the public at large The pub
lie is interested in the relief Of
individuals, because they are men,
women and children. not because
they are of the Jewish faith. Epis-
copalians, Catholics. Methodists.
Masons, Knights of Columbus, Odd
Fellows. etc"
Based on Language of Statute.
The Fowler board added: In this
case our decision is based upon the
language of the statute. which re-
qulres as a prerequisite to exemp.
ton that the property shall be
purely public charity The board
is of the opinion that the rules linn
iting the home to adult men and
women of adult Jewish faith takes
1t out of this category, and it is
therefore not properly exempt from
real estate taxes under the existing
law. For the same reason the board
ruled as not tax exempt the property
improved for the Jewish Social
Agency at the same general address" g"
The total assessed value of the
property of the Hebrew Home for
the Aged was placed at SI92.24O.
The Commissioners yesterday also
ruled that portion of the property
of 'the Abraham and Laura Lisner
Home for Aged Women, on Western
avenue east of Wisconsin avenue
NV, should be taxed In this case
the investigation board declared.
and the city heads approved, a posi-
ton that the buildings and grounds
Of the institution were larger than
was required and actually used for
/ its legitimate purposes. The board
recommended, and the Commission
ers approved, that 81 acres of the
| property should be tax exempt and
| that 4O3 acres were not properl--
tax exempt,
Vestry Ordered On List.
The vestry of the parish OF the
! Ascension of the Protestant Epis-
copal Church of the diocese Of
Washington, 1903 Massachusetts,
avenue NV, was ordered onto the
tax list. 1t was found this property
was vacant and has been for a long
time. 1t is improved by p three
story. attic and basement building.
Frederick S. Tyler, senior warden
of the church, informed the District
that some one" had been using the
property for parking purposes that
the church had been collecting no
rental for this usage; but the
Fowler board ruled the property
| nevertheless was not used for
church purposes and was not
properly tax exempt. The property
has has an assessed value Of s24.26O.
The Commissioners also ruled
that a portion of the property of
the Memorial Evangelical Lutheran
Church. at Vermont avenue and
Fourteenth and N streets NV, was
not properly tax exempt. It was
held that rooms occupied by a
janitOr were not used for church
purposes" and should be taxed.
The following eight properties
were found to be properly tax
exempted:
Walker Memorial Baptist Church.
2022 Thirteenth street NV: Ma
tional Society of the United States
Daughters of 1912, 1861 Rhode Is
land avenue NV: Memorial Evan
gelical Lutheran Church, for prop
erty at 1441 Kennedy street NV:
the vestry of the Epiphany parish
of the Protestant Episcopal Church,
2224 r street NV: the Epiphany
Church, 1919 G IL. street NV; st.
Adams Parish of Protestant Epis-
copal Church, corner of Klingle
road and Macomb street NV: St.
David's Chapel, Church and vicar
AGE. New York Avenne Preshute-