Evening star., 1941-04-13
CommissionersPut
a Church Properties
:0n taxable List
. Value Placed in Excess
OF $152, 500, With Yield
Of More Than $500

vi NiVfC Huif @zyOVV
: Directions for the levying of Dis
trist real estate taxes against four
properties owned and operated by
church organizations as church
home. house of studies and Sunday
school purposes were issued yester-
day by the Commissioners as they
acted on another set of tax exemp-
ton cases.
In nine other cases on which
recommendation were made by the
d, Commissioners Real Estate Tax Ex-
lemption Board, church and other
properties were found to be prop
.erly exempted from taxes.
The total value of the properties
held taxable, involving holdings OF
Catholic, Lutheran, Episcopal and
Presbyterian church groups, was
placed at more than $l52,500. The
annual tax bills would total more
than S2.600.
Applying principles adopted ear
lier in its work, the board ruled that
the properties were not operated as
purely public charities" or that
the buildings did not constitute
churches" or were not used for
educational" purposes within the
meanings of the law.
Properties Involved.
! The properties involved were the
house of studies for the Vincentian
Fathers, held by st. Mary's Semi
nary, Inc, at 1901 Hardwood road
NE: the hospice for men and wom-
en- of Lutheran faith, held by the
Hospice Association of the Eastern
District of the Walther League, 1920
M street NV: the Epiphany Church
Home, 1921 Massachusetts, avenue
INV, a home for aged women which
: is limited to women over IS years
IF age who are members of Epiphany
Church, and the Sunday school
building of the Northminster Pres
'byterian Church at 1110 Rhode
Island avenue NV.
Tax exemption was sought for
the Vincentian Fathers House OF
Studies in an application filed in
January by the firm of Hogan
& Harrison. In denying this petit
ton, the board said realty taxes on
one parcel were due for 1888
through 1888 and for 1941 and on a
second parcel for 1884 through 1888
and for 1941. The land was valued
at s4,8l8. The three-story building
Is new and has not yet been ap-
praised for taxation. The land and
building were donated to tile Congre-
CATION of the Mission by Mrs. Ed
ward L. Doheny. The donation was
recognized by the United States In
ternal Revenue Bureau as a de
ductible charitable contribution" !"
Attorney Frank J. Hogan told the
board.
However, the board found, and
the Commissioners agreed, that the
House of Studies could not be con-
sidered as church" under the
meaning Of the District statutes.
They ruled also that it could not
be exempted as an educational in
stitution. On the latter point, while
told by the Very Rev. Marshall F.
Winnie that the institution was
residence house for priests OF the
CONGREGATION of the Mission who
are pursuing graduate studies at
Catholic University, the District
board said property is properly tax
exempt on the educational ground
onlv when it is used for a function
which otherwise might have to be
performed by the Government.
Members Of Board.
The board, which consists of AS
sistant Corporation Counsel Wal
ter L. Fowler, Assistant Assessor
BENJAMIN r. Adams and Surveyor
F.F. Healy, held the property to be
a home" rather than an "eouca-
tional institution"
ITO hold otherwise would be TO
permit a few individuals who be-
iieve in a particular faith to live
free from taxation by buying
house and studying a book, tne
board added.
THE fact that these student
priests are connected with the order
known as the Congregation of Mis-
sions and are engaged in religious
and charitable work while taxing
post graduate work at the Cathonc
University of America would not
alter the fact that the House OF
Studies is a home and not an educa-
fiora1 institution"
The HoSpice of the Walther
League is a three-story building
which has been exempted from taxa
ton since 1881. The total property
is valued at $33, 3,63l, on which the
annual tax bill would be S568. The
hospice is a memorial to young Lu-
therans who lost their lives in the
World War. 1t is maintained
through board and room charges
against regular residents, lodging OF
transient guests and donations. No
part of the income inures to the
profit of any individual or organiza-
ton. Use of the home is limited to
adult men and women of the Lu-
theran faith.
The board reported that a large
number of cities have exempted the
hospices of the Lutheran Church,
some on the ground the Walther
League was a religious and charita-
BILE institution; others that the
league is a welfare work institution,
and still others that it is similar to
the Y. w. C. A. and the Y. M. C. A.
The board said the Y. M. C. A. and
the Y. w. C. A. here were exempted
by special acts of Congress and not
under the general statutes.
Not purely Public Charity"
Stating that the benefits given by
the hospice are limited to Lutherans,
the board held that it was not prop
erly tax exempt since it could not
properly be called a purely public
charity"
The Epiphany Church Home
which has been exempt since 1908
has an assessed value of $105,319.
1t is maintained through endow-
ments and donations. Guests who
own property turn it over to the
home and receive interest, and
guests who receive pensions turn
portions of the pension over to the