As stated above there is no law in this jurisdiction at present to reach property of persons who have absented themselves. Some provision of law is essential and the proposed bill seems adequate to meet such occasions as they may arise. The Commissioners recommend favorable action on the bill with the suggested Amendments.

Very truly yours,

M. C. HAZEN,

President Board of Commissioners of the District of Columbia.

EXEMPTION FROM TAXATION OF PROPERTY OF THE AMERICAN LEGION IN THE DISTRICT OF COLUMBIA

MAY 10 (calendar day, MAY 12), 1934.-Ordered to be printed

Mr. TYDINGS, from the Committee on the District of Columbia, submitted the following

REPORT

[To accompany S. 3483]

The Committee on the District of Columbia, to whom was referred the bill (S. 3483) to exempt from taxation certain property of the American Legion 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. 185 in the city of Washington, D.C., known as "lots 32 and 33" (designated on the records of the assessor of the District of Columbia as lot 808), being premises known as "No. 1608 K Street NW.," owned, occupied, and used by the American Legion as quarters for its national rehabilitation committee, so long as the same is so owned, occupied and used, subject to the provisions of 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 American Legion, 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.

73D CONGRESS 2d Session

}

SENATE

{

REPORT No. 996

AMENDMENT TO THE DISTRICT OF COLUMBIA ALCOHOLIC BEVERAGE CONTROL ACT

MAY 10 (calendar day, MAY 12), 1934.—Ordered to be printed

Mr. REYNOLDS, from the Committee on the District of Columbia, submitted the following

REPORT

[To accompany H.R. 8525]

The Committee on the District of Columbia, to whom was referred the bill (H.R. 8525) to amend the District of Columbia Alcholic Beverage Control Act to permit the issuance of retailers' licenses of class A and class B in residential districts, having considered the same, report favorably thereon to the Senate, with the following amendments, and recommend that the amendments be agreed to and the bill do pass:

Strike out the words "classes A and" occurring in the title and insert in lieu thereof the word "class", so that the title shall read "An act to amend the District of Columbia Alcoholic Beverage Control Act to permit the issuance of retailers' licenses of class B in residential districts."

Line 6, strike out "A,".

Line 7, strike out "B," and insert "B".

Under section 15 of the District of Columbia Alcoholic Beverage Control Act as it now exists the Alcoholic Beverage Control Board is prohibited from granting licenses for the sale of alcoholic beverages for any business conducted in a residential-use district as defined in the zoning regulations except retailers' licenses class E (druggists selling upon prescription only) and licenses for restaurants or taverns conducted in hotels, apartment houses, or clubs when the entrance to such restaurant or tavern is entirely inside of the hotel, apartment house, or club and no sign is displayed from the outside of the building. The purpose of the House bill is to permit the granting in such residential-use districts of retailers' licenses class A, for the sale of all kinds of alcoholic beverages, and retailers' licenses class B, for the