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9878 1 (1935)

handle is hein.usccsset/usconset24004 and id is 1 raw text is: 




                                          Calendar No. I
74TH  CONGRESS             SENATE                      REPORT
  1st Session                                            No. 1




EXEMPT FROM TAXATION PROPERTY OF DAUGHTERS
  OF  UNION   VETERANS OF THE CIVIL WAR IN THE DIS-
  TRICT   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

                        REPORT
                      [To accompany S. 3641

  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 Co-
lumbia, 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 Co-
lumbia, 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 institu-
tions 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 com-
mittee 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.
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