Evening star., 1942-05-17
Big Properties
Ruled Taxable
By D. {. Heads
Home for IncurobIes,
CothoIic, Lutheran
Holdings Passed On

Properties valued by the District
at more than $l,500,cOo were re-
turned to the real estate rolls un-
der orders approved yesterday by
the Commissioners on recommend
alton OF the Real Estate Tax Ex-
emption Board.
The largest properties involved
were those of the Washington Home
for Incurables, 3720 Upton street
NV; the Franciscan Monastery
and other holdings of the Commits
sariat of the Holy Land for the
United States, at and near 140O
Quincy street NE, and the Ma
tional Lutheran Home, Eighteenth
and Douglas streets NE
In all, properties involved in %
exemption cases were considered
in the latest rulings OF the Com
missionerS based on the report Of
the special board consisting Of Dis
trict Budget Officer Walter l..
Fowler, Assistant Tax Assessor B.
F. Adams and Surveyor F. F. Healy.
Home for Incurables Praised.
In the case of the Home for In
curables the Commissioners found
this was not a purely public char
ity, conducted without charge to
inmates. profit or income" and
should not be exempted. The prop
critics are valued by the District at
some S660,000. 1t was agreed that
the institution performs splendid
work" and that portion of 1t was
charity work, but that under the
law it did not meet exemption re-
quirements
AS to the Franciscan Monastery
and related Catholic properties
which are valued by the District at
more than $685. 900, the Commits
sloners found that the agency was
not a church or an educational in
stitution or purely public charity
within the meaning of the law.
Rather, the board said, the proper
ties were more in the nature Of a
national shrine where religious serv-
ices are conducted.
Many Not d. c. Residents.
The board found that three
fourths of the holdings of the Ma
tlonal Lutheran Home, valued at
about s164,000 should be returned
to the tax rolls on the ground that
It was not a purely public charity.
The board said that at the time
of its inspection there were go
guests at the home, 8 of whom
were from the District and the re-
mainder from various States.
The board said: IF this home
were for the aged people of the
District we would be inclined to
the view that it was purely public
charity within the meaning of our
law and entitled to tax exemption
to a substantial degree, but the
facts indicate that it is more in the
nature of a national home. The
District is concerned with the care
of the aged for whom it may be
responsible, but it has no RESPONSE
bility as far as the aged of the
States are concerned" The case
was referred to the District assessor
to determine how much of the prop
erty should be taxed.
Assessed at $119,886.
The Commissioners found that
the properties of the Order of Minor
Conventuals, Inc, on Michigan ave-
nue., and at Monroe and Seventh
streets NE. having an assessed
value of s119,086, consisting of a
house of studies and religious COM
munity did not constitute an edu-
cational institution within the
meaning of the District law. The
Fowler board also pointed out that
the two buildings occupied only 40
per cent of the land area though
the ruling was not contingent on
this finding
A portion of the property of the
Order of Benedictine Sisters of
Elizabeth City, N. j., in the square
bounded by Newton, Monroe. Ninth
and Tenth streets NE, including
st. Benedict's Convent, was ruled
taxable. Previously the Commits
sioners had found that st. An
thongs Church and Parochial
School were properly tax exempt
but in the case of st. Benedict's
Convent there was excess land"
and therefore a portion of this
property should be taxed.