Evening star., 1942-01-11
Taxes Ordered
On Two More
D. {. Hospitals.
Garfield and 6. W.
Held Not Exempt
By Review Bourd

Two additional privately owned
hospitals, except for their nursing
and medical school facilities, have
been made subject to District real
estate taxes under orders issued
yesterday by the Commissioners.
They are Garfield Memorial Hospi-
tai and George Washington Uni
versity Hospital
On recommendation by the Real
Estate Tax Exemption Board, head
ed by Walter L. Fowler, budget off,
Ger, the city heads denied tax ex-
emptions In nine cases concerning
properties valued at more than
$4,000, 900, but in most cases only
partial assessments are ordered.
Heretofore, the Commissioners
have ordered taxation. In whole or
In part. against Emergency. Cas-
ualty. Sibley, Episcopal Eye. Ear and
Throat, Providence, Homeopathic
and Children,s Hospitals on findings
they were not conducted as purely
public charities without charge to
inmates, profit or income, under the
meaning Of District statutes.
Valued at S1,253,740.
Garfield Hospital has land and
buildings assessed at $1,253,740. It's
nursing school is to be continued
in the exempt class on a ruling
that this portion of the plant is
an educational institution and prop
erly exempt. A report on the hos
pital financing for 1910 showed 1t
received $60,425 from the Com
munity Chest; $96,872 from the open
wards, and $328,009 from private
rooms. For the use of operating
rooms and other specified services,
the hospital received $171,537.
Properties of George Washington
University Hospital have an assessed
value of $754,086. While the Fowler
board and the Commissioners agreed
that the Medical School Building
and its annex were used for edu-
cational purposes and therefore
should continue to be exempt. they
denied claims for exemption Of the
hospital building
On this latter point. the authori-
ties ruled: The calling of that
building medical school teaching
hospital does not, in our opinion.
affect it's real status as a privately
owned and privately conducted hos
pital."
Financial reports showed that for
1910, the hospital received S203 .988,
including $17,681 from the Com
munity Chest and $3,547 from the
Health Security Administration.
Land Held Excessive.
The "excess land" clause in the
tax exemption statutes was invoked
by the Commissioners in the case Of
the John Dickson Home. Four
teenth and Gallatin streets NV.
The Commissioners ruled that taxes
should be levied against three lots
having an assessed value of $10,926,
and against a portion of the re-
manning parcel, to measure at least
270 by 100 feet. The whole parcel.
OF about 4 acres, has an assessed
value Of $232 1886.
The Fowler Board made the point
that the one building on this
property occupies but about 25 per
cent of the land area. The building
contains 96 rooms with accommo-
dations for IS or 40 guests, there
being "a guests at the time Of in
spection, the board said. Aside from
taxation ordered for such "exces-
sive" land holdings, the Commis-
sioners found the institution to be
a public charity.
Other properties subject to tax
orders we're:
National Child Research Center,
5000 Highland place NV, which
was ruled properly tax exempt as
an educational institution, except
for second floor quarters rented out
as an apartment at $40 month.
The research school was made posi-
BILE by a grant from the Laura
Spellman Rockefeller Foundation,
secured through the Bureau Of
Home Economics, Agriculture De-
partment, and the commissioner of
education, Interior Department..
Foundation Affected.
Mount Vernon Foundation, Inc,
24l2 Pennsylvania avenue NV,
ruled off the exempt lists since the
city authorities declared it could
not be classed as an educational
institution under District statutes.
They added that even if this were
not the case much of the property
should be taxed because it is rented
for other purposes.
The foundation assists schools
and libraries to obtain free educa-
tional material published by the
Federal and State governments,
foundations and research groups,
to train American youth to utilize
such sources, and ITO strike at the
root of unemployment by instilling
in the American youth initiative and
ambition through the vocational
guidance feature of the educational
facilities" and to promote good citi-
Zenship by other features of its
program. The property involved
has an assessed value of $l3.419.
Properties of the Simpson Me-
mortal Methodist Episcopal Church,
including holdings at 2235 Sherman
avenue NV, used as a church, we're
found properly exempt. but other
facilities we're termed excess hold
ings and orders for taxation were
issued as to two lots valued at
$2,567.
Must Await Construction.
Convention of the Protestant
Episcopal Church, of the diocese of
Washington. Department of Mis-
sions, for land at Alabama avenue
and Suitland road Sc. purchased
as a site for a chapel, to be erected
when world conditions permit. It
has an assessed value of $3,306. The
city heads ruled it would be tax
exempt when actually used for
church purposes, but was to be
taxed until then.
Longley Memorial Spiritualist
Church. 1923 Holmead place NV,
property being valued by the Dis
trict at $7,415, held exempt as to
three rooms used for church pur-