Evening star., 1942-02-15
Taxes on 40 Pct.
|0f CathedraI's
Land Ordered
Ruling Also Affects
Excess Holdings Of
Visitation Convent
BY DON S. WARREN.


Applying a rule against excess"
land in cases of religious. educa-
tional or charitable institutions
otherwise properly tax exempt. the
Commissioners announced yesterday
they have ordered realty taxes levied
against substantial portions of land
holdings of the Washington Cathe-
dral and Of the Georgetown Vista
ton Convent, Thirty-first street and
Reservoir road NV.
The cathedral and convent cases
were among Is on which action was
taken on recommendation sub
mitted by the Real Estate Tax EX-
emption Board, headed by Walter
L. Fowler, District budget director.
Excess land holdings were found in
a number of cases.
Even in the cases Of institutions
properly exempt, they held the law
does not permit unlimited land
holdings although they agreed the
law does not establish any exactly
defined yardsticks.
Standards Of Space.
They employed as a guide, in the
case of schools, their understanding
that seldom, if ever" public schools
require more than five acres for
elementary schools or more than 10
acres for high schools. They said
the recognized standard" of space
for recreation was 200 square feet
per pupil. In one instance as to
recreation, the Fowler board said
it felt the Commissioners must be
more or less arbitrary" in deter
mining what is excess" land hold
ings since exact standards were
lacking.
Nearly 40 per cent of the land
holdings at the Washington
Cathedral were ordered returned to
taxable status and nearly 66 per
cent of the land of the Visitation
Convent was ordered taxed. The
total value of the cathedral hold
ings, including land and building,
was estimated "conservatively" by
District officials at more than So
453 900. and the assessed value Of
the converts real estate was placed
at more than S624,4O0.
There are 56.7 acres of land inside
the Washington Cathedral Close,
District officials said, and about %
acres were ordered returned to taxa
ton. In addition, taxes were applied
to property at 3710 Woodley road
NV, outside the Cathedral Close,
used by employees of the Cathedral
organization. In all, it was CAL
culated, the tax bill now ordered
would amount to less than $4,000
year.
Land Affected by Rulings.
While finding that the cathedral
is properly exempt as church prop
erty, the Commissioners said the
right of exemption does not carry
with it the privilege of having large
areas Of land adjacent thereto ex-
empt from taxes" Affected by their
rulings were land about the Ma
tional Cathedral School for Girls,
the ST. Adams School for Boys and
the canon's residence on the north
west corner of Garfield and Thirty
fourth streets NV, used for resi-
dental and recreational purposes.
In the case of the Visitation Con-
vent, the Commissioners ruled that
206 acres of the totaling holdings
of 1888 acres should be returned
to taxable status. There are a
dozen buildings on the property, in
cluding the convent and chapel, as
1900 Thirty-flfth street NV, the
four-story school building, dormi-
tories and assembly halls, at 1924
Thirty fifth street and property at
1854 Thirty fifth street which in
cludes a brick dwelling and other
structures, and a cemetery, golf
course, hockey field and tennis
courts. The Fowler board said it
was utterly absurd" to exempt
from taxation 1898 acres of land
used for 215 students.
In other actions announced yes
terday the commissioners ruled:
That two lots Of the House Of
Mercy property at the corner of
Klingle road and Rosemont avenue
NV. constituted "excess" land and
should be taxed. Theyfare valued
at more than $4,000.
That the 21-room house, of the
Literary Society of st. Catherine
of Sienna, at 1925 Otis street NE,
is not an educational institution
within the meaning of District law,
but rather was house of studies for
II Dominican Sisters who are at
tending Catholic University, and
therefore should be taxed.
Decision on HolIeida Home.
That the Mathilde and Dorothea
Holleidt Home in the 4600 block of
Thirteenth street NV, charitable
institution for destitute women. with
preference given to members of the
Concordia Lutheran Evangelical
Church, was not properly tax ex-
empt.
The Fowler board stated in this
case: There are any number Of
private homes wherein individuals
are taking care Of the aged and
INDECENT who do not receive real
estate tax exemption. and it appears
to this board that when only two or
three persons are provided for that
the structures housing those tive or
three persons could not be called
buildings belonging to institutions
of purely public charity
That the dwelling at 2907 Thir-
teenth street NV, used as home
for deaconesses, under the Woman's
Home Missionary Society of the
Methodist Episcopal Church, should
be taxed. It is valued at more than
$1,000. The Fowler board said the
law provides that a residence for
one pastor for each church may be
exempted but does not extend that
grant to homes for assistant pastors
or trustees or deaconesses.
That three lots owned by the Pros
pect Hill Cemetery but outside the
cemetery enclosure, and two vacant
lots Of the Glenwood. Cemetery not
used for cemetery purposes, should
| be taxed.