Evening star., 1942-06-21
13 Properties
Ruled Taxable
By D. {. Heads
Holdings Assessed
At Sl,776,000 Held
Subject to Levies

valued by the District at more than
sl,776,000 were placed on the real
estate tax rolls yesterday by the
Commissioners on findings by the
Real Estate Tax Exemption Board
that they were not properly exempt
under the law as religious. chari-
table or educational institutions.
Ruled entirely taxable were the
properties of the following:
st. Joseph's Seminary. Twelfth
and Varnum streets NE. of the ST.
JoSeph's Society for Colored Mis-
sions, Inc. valued for taxation pur-
poses at s464 844, found not to be
an educational institution under the
meaning of the District statute.
College of the Immaculate Con-
ception, 487 to SIG Michigan avenue
NV. including the Dominican
House of Studies. valued in all at
s354,O00, held not to be, in law, an
educational institution.
Holy Cross College. near Hare
wood road and Taylor street NE,
valued at 1923, ,760; ruled taxable on
tne same grounds.
The Masonic and Eastern Star
Home, Peabody street and New
Hampshire avenue NE. valued at
S2l9, ,l30, ruled not public char
ity" since it restricts its admissions
to the home.
Capucbin Holding Ruled on.
The province of st. Augustine of
the Capuchin Order. for the Capu-
chin College, 4l2l Hardwood road
NE. valued at s163,013. ruled not to
be, in the exemption law, an educa-
tional institution.
A partial assessment was ordered
levied against Trinity College, Mich
1 igan avenue and Franklin street
NE. on rule that there were
excessive" land holdings, although
the institution was found to be 9TH
erwise in the educational exempt
class. Ten of about "a acres were
ruled taxable, and an unofficial esti-
mate was that this portion would
| be assessed at some Sl02,000 the
total holdings being valued at more
than $1,800,OO0.
Likewise a partial assessment was
ordered for the Episcopal Home for
Children, at Nebraska and Utah
avenues NV. on a finding of ex-
cess land holdings. With the ex-
| ception of 3 acres, unofficially val
ued at about S25 900, the institution
was found to be a purely public
charity and properly exempt.
In all cases the Commissioners
followed the findings of the exemp-
ton board, which is headed by
Walter L. Fowler. District budget
offlcer, and includes B. F. Adams.
assistant assessor, and F. F. Healy,
District surveyor.
Eastern Star Home Taxable.
In the case of the Eastern Star
Home the board said this was a
charitable organization and, we're
not in existence, the District prob
ably would have to spend large
sums for the care of those subject
to its benevolence. However. the
board added, 1t had taken the posi-
ton, in similar cases, that when
the right of mission depends upon
the fact of association with some
particular society, church or order
that a distinction is made which
concerns not the public at large"
The board continued: The public
is interested in the relief of in
dlvldualS because they are men
women and children and not be-
cause they are MethodistS. Masons.
members of the Eastern Star. Odd
Fellows or Knights of Columbus.
Under our law. charitable insti-
tuition receiving the benefit of real
estate tax exemption must be a
purely public charity"
In recommending taxation for ST
Joseph's Seminary, the Fowler Board
said: Relief of the Governments
burden is the foundation of ex-
emptlon from taxes. The training
OF priests for work in other fields
would not tend to relieve the bur-
den from the District and although
these communities may be beneficial
to the Nation as whole its bene-
mt to the District is not of such
character as would justify the ex-
emption of nearly a half million
dollars worth of property for the
training of So student priests in the
subjects as outlined courses espe-
clally designed for student priests"
Position Similar.
AS to the Dominican House of
Studies. similar position was taken,
the board stating: The dominant
purpose for which the property is
used is religious and it does not in
any sense relieve the District of
its burden of public education" A
similar position was taken as to the
Holy Cross College and the Ca
puchin College.
Other rulings by the Commits
sioners were:
That the Washington Retreat
House of the Franciscan Sisters of
(See TAXES, Page A-15D