Evening star., 1941-06-12
Ruling Orders
Dumbarton0aks
On Tax Rolls
D. C.sCommissioners
Also Hold Episcopal
Hospital Is TuxubIe


been denied by the District govern
ment to the famous Dumbarton
Oaks Research Library and Collec-
ton, donated by Mr.. and Mrs.
Robert Woods Bliss and operated
as an adjunct of Harvard Uni
versity, with the exception of that
portion found to be open to the
general public as a library.
The property involved has been
given an assessed value of 1854, ,486,
considering land and buildings at
3101 R street and 1903 Thirty
second street NV. all connected
and containing about Al rooms and
used as library, museum, reading
rooms, offices, reception rooms,
sleeping rooms for teachers and
students, recording, cataloging and
library staff rooms.
If the entire holdings were SUBJ
ject to the District realty tax. the
annual bill would be S16,703. How
much the bill will be reduced by
exemption of the library usage will
be subject to determination by Dis
trict Assessor Edward A. Dent.
One of Nine Actions.
This was one of nine properties In
private ownership which the Conn
missioners ruled yesterday, in ac-
tlons on recommendations by the
Real Estate Tax Exemption Board,
to be subject, in whole or in part,
to District realty taxes. Twelve
other properties were found to be
properly subject to tax exemption.
In keeping with earlier rulings on
privately-owned hospitals, the Com
mlssioners upheld a recommends
ton calling for restora ton to the
District tax rolls of properties Of
the Episcopal Eye, Ear e. Throat
Hospital, valued at S5O5O97. on
which there would be an annual tax
bill of S8.839.
Mr.. and Mrs. Bliss assembled and
| conveyed to Harvard University the
collection of 10000 to 5000 books
dealing with art, history and litera-
| ture of the Byzantine period that
the continuity of scholarship in the
Byzantine and Medieval humanities
may remain unbroken to clarity an
| everchanging present and to inform
| the future with wisdom"
Harvard Authority Doubted.
In Its findings, the Exemption
Board, which consists of Budget
Director Walter L. Fowler, Assistant
Assessor Benjamin F. Adams and
Surveyor F. F. Healy, declared:
There is no doubt about Harvard
University being an educational in
stltutlon, but there is grave doubt
about its authority to take over real
estate IN far distant places and then
have that real estate relieved of
taxation because it is a part of the
corporations holdings. *"' We are
compelled to find that this property
is not being used for educational
purposes within the meaning of our
statute. 1t would certainly be
difficult to conceive that a State or
municipality would be interested or
| justified in eXempting 1854, ,486 worth
OF real estate from taxation because
| some fve or six students were en-
gagged in post graduate or research
work in library. We do not be-
lieve that the lectures, horticultural
display, or access to the Catalog
House by outside students are items
sufficient to bring this property
within the exemption provision
! However, the board ruled that
since public use was permitted of
the library, without charge, that
portion of the issue was another
| matter.
Properties of Episcopal Eye, Ear
and Throat Hospital are located at
the southeast corner of Fifteenth
and M streets NV. and at 1882
and l440 M street NV, the latter
being the nurses homes. The hos
| pital is maintained through contri-
buttons from the Community Chest.
based on the number of charity and
part-pay patients, these contribu-
tions amounting to about so per
cent of actual cost to the hospital.
| The agency also is maintained
through pay patients. endowment
funds, bequests and through activi-
| ties of the Board of Lady Managers.
! That portion of the annex of the
Young Women's Christian Associa-
! ton at GA E street NV. which is
rented. at 500 a month. to the
Travellers Aid Society, a Commu-
nifty Chest agency, should be as
sesSed and taxed. the Commission
ers ruled in another case.
In other actions the board and
the Commissioners ruled as follows:
That the property of the Tuesday
Evening Club of Social Workers.
Inc, northeast corner of Sixth and
M streets NV, valued at s5652.
should be subject to real estate
taxes. 1t was noted the property
is rented to the Northwest Settle
ment House, which had been paying
a monthly rental of $40. said to
equal exactly the amount the owner
! paid to the holder of first trust.
Rules on Carnegie Institute.
That a request for tax exemption
for property of the Carnegie In
stitute of Washington, recently ac-
! quired, near Thirty street
and Broad Branch road NV.
should be denied.
That the church building owned
by the Peoples Seventh Day Baptist
Church, at the northeast corner Of
Tenth and V streets NV, should be
taxed. The record indicated that
the church received $35 a month
from the Northeast Holy Trinity
Church; $40 a month from the
Temple Baptist Church, and $50 a
month from the New Hope Free Will
Baptist Church, for the use of its
facilities for their religious services.
That the Third Baptist Church of
the District of Columbia, Inc, be
taxed for the three-story brick
building at 1912 Fifth street NV
which was found to be rented out as
flats" 1t is next to the church.
1t also was ruled that vacant lot,
also owned by the church, at 1540
Fifth street NV, was not being
used for church purposes, and should
be taxed
That property of the Saint Con-
stantine and Helen Greek Com
| Q