Evening star., 1941-03-16

fishers to exemption from real es-
tate taxes, even though they were
conducting their business without
private profit.
Every inhabitant and every par
eel of property receives govern
mental protection. Such protection
costs money, and when any one in
habitant fails to contribute his
share, some other inhabitant must
contribute more than his share. An
institution which relieves the Gov
ernment of part of its burden is con-
ferring pecuniary benefit upon all,
and receives exemption for its serv-
ices in providing something which
the Government would otherwise
have to provide, but the local gov
ernment is not interested in pro-
viding education for people of the
other States, and for the world, and
cannot be expected to exempt prop
erty from taxation, when the prop
erty is used primarily for the dissem-
ination of knowledge throughout the
States of the Union, and through
out the world"
The board also discussed the Ques-
ton as to whether the society was
not operated for private gain," but
did not give a final ruling on this
point, except to remark that in its
opinion a corporation could show
a deficit in its operations, pay no
stock dividends, and at the same
time may operate for the private
gain of individuals connected with
the corporation" In this connec-
ton the board noted that in 1905,
when exemption first was granted
the society, the only officers drawing
salaries were the secretary and his
assistant. At that time the society
had limited staff. At the present
time, however, the board continued,
there are some 300 employees which,
it said, receive salaries ranging be-
low standard Government salaries
for like work" and it noted that the
four principal officers received in
come in the way of salaries in ex-
cess Of approximately sl35,000" a
year.
Not Purely Public Charity
In the case of the Jewish Com
munity Center, the Fowler board
held, and the city heads agreed,
that this institution was not a
purely public charity" within the
meaning of District laws and that
while the agency performed much
good work it still was not properly
tax exempt.
The board said:
THE activities of the center con-
tribute to the community life Of the
District. Through its varied activi-
ties, it undoubtedly influences bene-
ficially thousands of District resi-
dents. 1t is said over 100000 persons
visited this building during 1910.
It's facilities, in some instances. are
constantly used by children from
Community Chest agencies, and in
this and other respects it is per-
forming a very splendid and COM
mendable public service. However,
when we come to consider the ap-
plicability of existing exemption
statutes to this property, we are
unable to find that it is properly
exempt. Whether or not profit is
made is wholly immaterial, and
whether or not it receives contribu-
tions from the Community Chest, is
likewise wholly inmaterial, if the
institution itself is not a purely
public charity"
1000 Members Paid Dues.
The board then recited that 1t
had held that the Y. w. C. A. Is
not purely public charity and that
it and the Y. M. c. A. and other
such organizations had sought and
obtained special acts of Congress
exempting them from taxation. The
board concluded:
THE fact that the community
life is benefited; that the environ
ment may be religious and mentally
and morally uplifting, does not alter
the fact that 1000 members have
paid dues; that rooms are rented;
that other activities are carried on
which produce income, and that it
is not purely public charity within
the well-defined characteristics of
organized charities"
The Porter home, at 1900 Sixteenth