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EXEMPT FROM TAXATION PROPERTY OF DAUGHTERS OF UNION VETERANS OF THE CIVIL WAR IN THE DISTRICT OF COLUMBIA
JANUARY 3 (calendar day, JANUARY 7), 1935.-Ordered to be printed
Mr. CAPPER, from the Committee on the District of Columbia,
submitted the following
[To accompany S. 364)
The Committee on the District of Columbia, to whom was referred the bill (S. 364) to exempt from taxation certain property of the Daughters of Union Veterans of the Civil War in the District of Columbia, having considered the same, report the bill to the Senate and recommend that the bill do pass.
The purpose of the bill is to exempt from taxation the property situated in square no. 137 in the city of Washington, District of Columbia, known as lot 36, occupied and used by the Daughters of Union Veterans of the Civil War, so long as the same is so owned, occupied, and used, subject to the provisions of the existing law relating to the exemption of charitable, church, and school property. Under existing law the exemption of property of charitable institutions is limited to buildings belonging to institutions of purely public charity. This limitation has been construed not to include property of a patriotic society, even though a committee of that society is engaged in work of a charitable nature. It is the view of your committee that this property of the Daughters of Union Veterans of the Civil War of the District of Columbia, being used solely for charitable purposes, should be given the benefit of the same exemption from taxation which is accorded property of institutions performing work of a like nature.