Evening star., 1941-04-18
Six Additional
PropertiesP Put
On TdxList
Chemical Society
And Convent Slated
To Lose Exemptions

adoltlonal recommendation from
their Real Estate Tax Exemption
Board, headed by Assistant Corpo-
ration Counsel Walter L. Fowler.
Among those ordered taxed were:
American Chemical Society prop,
critics, at lis Sixteenth street NV.
and 1926 M street NV; the Con-.
vent of Perpetual Alteration and
the Society Of Perpetual Alteration,
l4l7-l4l9 V street NV, and the
Women's Christian Association;
17l9 Thirteenth street NV.
The value of the properties was
placed at more than $3.50 600 and
the resulting annual tax at more
than S4,500.
Valued at S142,65O.
Properties of the chemical So
clety have an assessed value of
sl42,650, on which the annual tax
bill would be s2,496.37. The prop
critics were purchased last Febru-
airy by the society and just prior to
that the Board of zoning Adjust
ment had granted it permission to
use them for educational purposes.
One floor of the five-story building
is rented to the American Potash
Association and other quarters are
to be rented out.
The board noted that the objects.
OF the society were stated in the
broadest and most liberal manner;
as the advancement of chemistry in
] hranNhne T1 20
the board said:
We do not believe that this is
an educational institution within;
the meaning of our law. 1t is a.
great national organization. with
headquarters in the District, for
the benefit of the people through
out the Union. and is in the same
category as the National Academy
of Sciences, the Carnegie Insti-
tuition, the National Geographic So
clety, the American Pharmaceu-
tical Association and similar cases.
Special Act Required.
IF this society is to be ex-
empted because of the services it
renders to the Government, it
should be exempt by special act
of Congress"
The Society of Perpetual Adora-
ton was incorporated in 1905 for
the purpose of religious worship,
the members devoting their lives to
religious worship and charitable
works. Catholic children are in
structed free of charge by the nuns.
The chapels are open to the public
during day hours, services being
conducted by priest from st. Paul's
Cathedral. The society provides
vestmentS, linens and other articles
for proper equipment of poor
churches and for other religious
purposes.
The board held that the two
chapels did not constitute
church" within the meaning of the
District law because there was no
regularly assigned priest and no
rectory, and the board held the
agency could not be called "a purely
public charity" nor an educational
institution within meanings of the
District statutes. The value of the
property was placed at $50, ,128. on
which there would be an annual
tax bill of s1,10474.
Partial Assessment Asked.
The Women's Christian Associa-
ton is home for women. The
property was valued at S52,440, on
which the annual tax bill would be
s9177O
The board was told the average
number of guests at the home was
43 and that the association admit
ted low salaried, self supporting
women, the rates being $3.50 to $40
a week for room and board.
The board was informed that the
association was formed originally to
provide home for 200 to 300 women
who were stranded here after their
release from Government service
during the administration of Presi-
dent Grant.
The Commissioners ruled that a
partial assessment should be made
for the property of the Christian
Holiness Pentacostal Church, 100
Tenth street NV. The church was
found tax exempt, but it was ruled
some taxes should be paid for several
rented rooms.
Three G. w. U. Properties.
The Commissioners also consid-
cred three properties owned by
George Washington University.
Property at 2l29 G street NV, used
as an apartment and for women's
physical education, was found to be
properly exempt as to the building
used for physical education. but
that taxes should be levied for the
building which is rented to various
sororities.
The Commissioners agreed that a
mems dormitory at TIT Twenty
second street NV. was properly
exempt, and that department of
journalism building. 2l13 H street
NV. also was properly exempt ex-
cept for garage at the rear.
The Robert H. Terrell Law School
IN the 1900 block of Thirteenth
street NV, was properly exempt
except for that portion of the build
ing used by the dean as private
offices.
The following properties were
found to be properly tax-exempt:
Vestry Ascension Parish, Twelfth
street and Massachusetts, avenue
NV.
Fifth Baptist Church, 1923 Ver-
mont avenue NV, now owned by
the Vermont Avenue Baptist Church.
YIN. C. A, Twelfth Street Branch,
1868 Twelfth street NV, which Is
exempt under special act of Con-
gress.
Vestry of Epiphany Parish,
Twelfth and c streets S.W., church,
chapel and vicarage.
Tenth Street Baptist Church,
Tenth and r streets NV
Temple Baptist Church, Tenth and
N streets NV.
Chinese Community Church, 1011
L street NV.
Free Methodist Church, Twelfth
and N streets NV
Berean Baptist Church, Eleventh