Evening Star Newspaper, January 24, 1925, Page 18

REALTORS T0 SEEK TAX ADJUSTMENT Nation-Wide Effort to Be Made Under Plans Formu- lated at Convention. The term “fireproof” was classed as « misnomer by S. H. Ingberg, chief of the fire resistance investigation | section of the Bureau of Standards, who declared that all building mate- rlals were subject to damage or de- |struction. 1In an illustrated lecture looking toward elimf; fon of the pres- | before the sales force of McKeever & ent large overlapping of State taxes |Goss recently Mr. Ingberg discussed the with Federal taxes and of State taxes |fire-resisting qualities of bullding mate- with local taxes, is put forward by the | rials and proper construction meth- National Assoclation of Real Estate|ods. He told of and fllustrated the Boards in action taken at its ‘annual |various sclentific tests in regard to meeting, just closed at Dallas, Tex {fire resistance being made by the The assoclation voted the adoption | Bureau of Standards. & I9port coverinp such s “;:]" of Much of Loss Preventable, eatt of Louisville, chairman of its com- ;Alol:;‘.';gng:::dlz\"l:: ;::l;nva:‘;!‘v T;,‘,'";,”"w‘,“,““f",‘:"MT’[‘;’_':L’;"L‘:""‘;;’;‘ s strictly preventable thrqugh the hoards to be used in formulating pro- | more general use of “‘truly’ hnraq‘el.l Frams of tax adjustment for their |sisting bullding construction that w own cities and States, Kas been based | €ive less opportunity for fires to udy of the reports of tax com- | originate and less opportunity for sions in 36 States and on extensive | fire to spread and small general dam- correspondence with tax officials and |Rge to the construction.” This fire- assessing officers. | prevention work, said Mr. Ingbers, Tn connection with the adoption of | expressed through the medium of the committee's report the assoclation | structures {s necessarily slow in specifically reaffirmed its stand for |ylelding results, but as old bulldings the elimination of the issuance of tax- |are replaced and new construction exempt securlities. | reflects the knowledge gained in the H.flmralolv and the field of fire ex- | perience, a better general type will | eventually predominate, less subject {to destruction by whim of circum- |stance or human carelessness, and that will spread the destruction less readily the neighboring contruc- tion. Mr. Ingberg, in discussing the fire- resisting qualities of materlals, said, in part: “While the unrestrioted use of wood lin the prevaliling American type of framed construction is responsible for a considerable portion of the ex- cessive fire waste, there are uses of wood not objectionable. sed for isolated trim in fire- | resistive bulldings, wood does not niribute appreciably to the spread A comprehensive adjustment, Federal, State and local, program of tax of tax revision presented by C. C. Program of Adjustment. The program of tax adjustment in- eludes in addition the following rec- ommendations 1. That taxation be eliminated from Taw. 2. That high surtax rates be ually reduced and eventually on capital the income gains tax to grad- elimi- is folly further to en- lists of property exempt taxation; that all privately owned property should be put on the tax list 4. That tion be t it a full 100 per cent valua- opted for assessment pur- poses as the only honest and stralght- forward standard That real estate be relleved al- together of State taxation, as has| been done in Ohio, Pennsylvania and North Carolina, and that it bear the principal burden of city and county taxation. That the tangible personal- nd the tangible property of util- ity corporations, and license or occu- pational taxes, or business income taxes share this burden in compen- mation for the direct benefit received from the local governments. That the State government be supported from | Jeranchises, corporation, exc min- léral production, gasoline -and inheri- . tance taxes and other similar sources | t ana trom & poll tax which should be | uinc . INGE. ubstantial and not nominal. In some | tates these could be supplemented | by personal income taxes or by a low tax on Intangibles where a classifica- fon is permitted Inheritance Tax Plan. 6. That the Federal Government elinquish the taxation of estates and fnheritances the States and that he States levy a flat rate on inheri- ances, with reasonable exemptions ‘arylng in proportion to the degree f kinship. 7. That the etween the ocal governm true that under the operation of oxisting estate and inheritance tax laws In the several States and the Federal death tax it {s possible to tax an estate out of existence—in fact, over 200 per cent. Instances have arisen where whole estates | have been consumed by these taxes” A e the North Capitol car line, a most at- tractive and popular sized home, 2-story brick, contain- ing 6 large rooms, tile bath; property in good condition; gas, electricity, steam heat; lot is 18 ft. front, 90 ft. deep to 20-it. paved alley. Price, $9,500 Thomas J. Fisher & Co., Inc. 738 15th St. N.W. Main 6830 Convenient to to of income as the State and | generally seg- fegated in the interest of simplifica- jon, and that in each instance the axes levied should be such as have particular and definite relation to the henefits received from the division of he government levying the tax. “If the present wild and disordered bystem of multiple taxation of es- tes by all the States and the Fed pral Government is persevered i he report states, “it will lead to the bractical confiscation of the property f decedents. “It has been BB TRV TTTETITRES RO SO EOEARRRTRE SRR NS Cathedral Heights “The Top of the City” A Location Where Values Are Increasing 3127-29 38th St. N.W. Between Massachusetts Avenue and Woodley Road sources Federal, ents be pointed out and it two-story homes, semi-detached, brick construc- built with day labor Six large rooms, full tiled bath with bullt-in tub, hardwood floors, attic, spacious front and rear porches, open fireplace, hot- water heat, instantaneous hot-water heater. SOLD ON EASY TERMS Open Every Day Thomas J. Lane, Jr. Owner and Builder These are tion 47 M ST. N.W Franklin 4698 it mIll)lllIllllII.I)H‘|I|IIII|I|IIIIIIIW|I|lllllllIIIIIIIHIII!IlIIIIOIIIII“Il"l.lllIllllflllllllllllllllllll“lllf“llllllilllmlh Initial Payment Popular $75 a month HOMES | sso0 e Each With Its Own Brick Garage ; IGHTEEN beautiful new d\\'elliugs have thus far been completed in this group— and 80% of these have been purchased by Washingtonians of good taste and sound judg- ment £l Situated on the Northern edge of select CO- LUMBIA HEIGHTS and the nearest to the down- town district of any now on the market, these new Homes are also convenient to schools, stores, churches and refined amusements. I'wo car and two bus lines are nearby. DESCRIPTION Brick Garage Dry Basement H.-W, Heat Wash Tubs Rear Porch Roomy Yard Hardwood Floors Fine Lighting Fixtures White Enameled Woodwork Closets in- AH Bedrooms Sleeping Porch Tapestry Brick Wide Porch Attractive Entranc Large Living and D . Bright Kitchen Built-in Cabinet Porcelain Sink 3 Large Bedrooms Tiled Bath Linen Closet Numerous Windows EXHIBIT HOUSE—3734 Ninth St. N. W, Open and Lighted Till 8 P.M. Drive out Sherman Ave. to Georgia Ave. and Quincy St.. then turn west one-half aquare to Or take Ga. Ave. car to Quincy St. M.S. PHILLIP houses. HOLDS ALL BUILDING MATERIALS SUBJECT TO DAMAGE BY FIRE Bureau of Standards Expert, Announcing Test Re- sults, Declares Fireproof Is Misnomer. of fire, and burns with difficulty. The same is the case as used in room par- tition supports, door and window frames, although here the stability of the supporting or supported construc- tion may be affocted. Where plain glass in considerable amount is used in such partitions, the wood trim will decrease the fire resistance of the construction very little, the fire being pose, including burnt clay units, cast units of concrete and gypsum, mono- lithic concrete and gypsum and plas- ter on incombustible base: “The rapid development during the past 30 years in the structural ap- plication of cement concrete has made this materfal available for almost the full range of requirements in buflding construction,” sald Mr. Imberg. “The fire resistance, while varying greatly with the mineral composition of the aggregate used, is inherently of fair degree, and as ordinarily applied it is generally sufficient to withstand the light and moderate fire exposures yuch as are incident with office and residence oc- cupancy. Where the more unfavora- ble aggregate combinations are used substantial incre can be obtained by Increasing the thickness of the protecting concrete, securing It in place with closely spaced metal ties, or by applying plaster or similar protection, D. C, SATURDAY, JANUARY receptive attitude should be main- tained toward such new developments in"so far as they serve the structural purposes required by the intended us; A common error in building codes {s to require greater masonry wall thicknesses for constructions where floors and bearing walls are of fire-resistive construction, well tled together and suitably reinforced. Ma- sonry wall thickn should be based more on considerations or sta- bility of the walls under lateral loads when receiving a minimum amount of lateral support from the floor con- struction than on vertical load, carry- ing capacity or fire resistance, these latter being usually ample where re- quirements for stability are fulfilled. “Brick maintains its place as a valuable and adaptable material and where used In combination with pro- tected {ncombustible interior construc- tion, a high degree of fire resistance is 24, 1925 unsupported height and length and anchorage into the floor construction must be such as to make falrly cer- tain that collapse will not occur due to destruction of combustible con- struction on one side. The 12-inch thickness {s ample in point of heat {nsulation to provide against all fire exposures encountered in building construction, if the other requir ments of strength and stability are met. The heavier wall deflects less, and generally ofters possibility of reuse after the fire with only minor repairs, where the construction on one side is intact. The amount of fire damage is o a function of the clay charac- teristics, although seldom of such ex- tent as to endanger the stability or capacity to carry working loads. Sim- {lar performance will generally be given by sand-lime brick passing the specifications in point of strength and adsorption as clay brick. EXCLUSIVE AGENTS 15th & K Streets Main 4600 communicated through the glass. As used for top or finish flooring in fire- resistive bufldings, the contribution to the fire hazard is greater, since in the ordinary office or residence build- Ing it would furnish about one-half of the combustible material. “Fire-retarding paints and similar surface applications have small value, due to the extremec thinness of the resulting film of mineral material. Coats of sodium silicats, whitewash or both, with the former as a primer, have been found as effective for in- terlor use as any proprietary appli- catfon. Heavier coatings as of plas- ter and mortar have been used on well seasoned timber in dry locations, but must be recommended with cau- tion on account of poesibility of in- ducing decay of the wood and pre- venting its condition from being ob- served. In treatments involving im- pregnation of chemicals under pres- Sure a greater amount of fire-resist- ing effects are attained, timber so treated not supporting combustion where the surrounding air tempera- tures are not much above normal, al- though it will char and burn at the higher temperatures incident with fires in buildings. Metals Melp Cut Loas. The introduction of iron and steel made possible modern structural framing, which made greater heights and longer spa more generally possible than with timber and m sonry Problems were, however, created in protecting the framework against fire, structural steel and cast iron failing under working load at low red heat, which unprotected members will attain in building fires after short exposures. A number of materials are avallable for this pur- Use Is Broadened. “Concrete block, tile and brick, unit construction and various methods of applying concrete without the use of fixed forms have made possible its use in classes of construction for which the ordinary cast in place method {s not readily adaptable. Home Buyers Inspect Sunday Sample House 314K St. N.E. Representative on premises, Seven large rooms and bath (Four Bedrooms) Hot-water heat Electric light Lot 154Y; feet deep Newly papered and painted throughout Immediate possession Price, $8,250 Easy Terms J. Dallas Grady 322 Maryland Bldg. 1410 H St. N.W. ROSY CHEEKS INDICATE HEALTH AND HAPPINESS Why Not Have Them? Buy and Live in Wesley Hriahts And Take a “99-Year Lease” on Life You Owe, It to Yourself and Family To reach Wesley Helghts: By Motor—Drive out Mass. Ave., cross over Wisconsin Ave. and turn to left into Cathedral Ave., which leads to property. By Trolley—Get off at Wisconain Ave, and Macomb Street and take free bus to Wesley Heights. Exhibit House Open Daily W. C. and A. N. Miller 1119 17th St. Realtors Main 1790 The Best Buy in the City Only Two Left 5703 and 5713 Colorado Ave. Open for Inspection See these beautiful semi-detached of a row house, with a lot 26 feet wide. Beautiful location, fine construction. Four sleeping rooms, HEATED GARAGE Take 14th St. car to Colorado Ave., then two blocks north to houses or drive out 16th St. to Colorado then 4 blocks north to Madison St Carl H. Smith Owner and Builder Insurance Bldg. 15th and Eye Sts. Or See Your Broker S S “Pay Rent to Yourself” 4 New Rows Now Ready 15 Sold In Last 10 Days Why! Inspect at once and you will be convinced that they are the best Home values ever offered. ONLY A FEW REMAIN UNSOLD 8,750 to $9,95 Many Unusual Features That Have to Be Seen to Be Appreciated Exhibit Homes Open Until 9 P.M. 835 DECATUR ST. 4825 ILLINOIS AVE. To Inspect Take the 14th street or the Georgia avenue car to Decatur street, walk east to property, or phone Main 617 for free auto service. MORRIS CAFRITZ GO ¥ Owners and Bullders of Commundties 14th and K Sts. Main 617 houses at the price A recently introduced form of hol- low brick wall uses I material than the solid wall and has comparable, or nearly comparable, strength, and in proper thickne suficient fire re- sistance to withstand light and mod- ‘where adequate e used to protect ends of floor members framing -inch solid brick wall thick- generally sufficient to hold back fires of light or moderate in- tensity even when wooden Jjolsts frame into the wall from one sid or from both sides if properly stag gered. The stabllity must b in this connection when ty or fire division =Dkl |_| Over 100 to Be Built | 20 Completed o “Gallaudet Park Homes” Open Daily for Inspection 1407 West Virginia Avenue N.E. Sample House ...$8,000.00 On Most Convenient Terms o] l'l nder DESCRIPTION Containing six rooms and tile bath: hardwood floors; double rear 8 feet deep; ‘large close! ch bed: {nen closet ia lectric Axtures of hig nd floor plugs; Xk and LOCATION These beautiful new homes face directly on Gallaudet College campus, thus insuring a permanent ¥i ndrous beauty. school and mew $200, e Behool. , iy cellar block east ou Floridi 04 gus hester; West Virginia avenue, thence pertheast om West Virgicia avenue to the property. Or motor over the same route. C. H. SMALL & CO. “Fine Homes a Specialty” 925 15th Street N.W. Tel. Main 6861 E—:EE—:EEE:——: bullt-in _coal with blue gragite retaining wall d concrete walk and steps; large o] :DEEEEE | E | u Our New Woodley Park Homes Are of Outstanding Value See Today— The Exhibit House 2721 Woodley Place Northwest This holds true as to Location— Construction Appointments and Price with equal force, 8 Rooms 3 Baths Heated Garage they’re selling before completion K To inspect—Motor over the Million-dollar Bridge to Connecti- cut Avenue and Calvert Street, or take Chevy Chase Car to end of Calyert Street Bridge. North from Calvert Street—one short block on Woodley Place to houses, or phone ficld offices, N. 2150 or Col. 4948 for free auto service. ZJO/IDU SHAPIRO CO e Weds 90 Minutes After Divorce. SANTA BARBARA, Calif., January 24.—Mrs. Frances Kohlsaat Harrison, 29, daughter of Mr. and Mrs. John E. C. Kohlsaat of Cincinnati and niece of the late Herman H. Kohlsaat, Chicago editor and author, was mar- ried to Samuel Russell Dabney, 21, of Montecito an hour and a half after she had obtained her final decr of divorce from Tearner Blackman Harrison, New York capi- Just What You've Been Waiting for A New 8-Room and 2-Bath Home Massachusetts Avenue Heights Only $19,500 3521 DAVIS ST. N.W. IN ADDITION TO ALL MODERN IM- PROVEMENTS, THIS PRACTICAL HOME HAS AN EXTREMELY LARGE LOT B0x158, WITH GARAGE. We Invite Your Inspection SUNDAY AFTER 10 AM. Drive out Mass. Ave. to Observatory Oircle, then left to Davis St Hedges & Middleton, Inc.: Realtors 1412 Eye St. N.W. Franklin 9503 MOORE & HILL, Inc. 730 17th St. N.W. Washington, D. C. Member of Washington Real Estate Board In the Cleveland Park Area Opposite the Library of Congress Price, SI45I0 | Price, 13,500 Eaglisn basement type restdence locat- | o gol8 el modern. sewtdetached, 44 in the wery best part of Capitol | 3*BUTHUTICH A Ret aitunted on 1; opposite the " Congr Creek Park, and only hslf square from z""' a Q.l‘lm ::J" Connecticut Av It eight rooms, MIQ contains & Il' “ h < (4 bedrooms), apd tile batl sleepin, ec 'ffl! "}h e poreh, enciosed breakfa, porch and ’y TEe ol e '*' two other porches, one front and eme Cortient np.": f o of Merooms | ou'the side, Amons the many lesturey moath. aod has an apartmest for Rer- | G MI™R! fors, Breaehout, s open el e entire prope: i e 001 et e ioat seaiition waa tn QENI s quick m the fromt bedroom, beam celling an iniog room, a well bulle garage, hot: S the oFacELm I Stept & chok water heat, electric lights and monthly paym: of $100 per £op8 lot to the house. The p: i bis property is very reasopable. Tt b e will slso give tmmedinte oot be reproduced and sold at thls Near Q Street and Sheridan Circle Price Reduced to $19,000 This lovely bome with a_wonderful view over the Rock Creek Valley has been materlally reduced in price for 8 quick sale. It is probably as well located 3 home as is possible to buy for this low price. It has nine large rooms and two baths, all modern con- veniences and is in perfect conditio Can be sold on attractive terms, § mediate possession g many unigue features that will appeal to those desiring s comfortable, 1 able home At & moderate price in & Jocation second to nome in Washing- " i Wi Price, $11,500 Tuis lovely, medern, practically new Bouse fs situated on Thirteenth Street; one of the widest and most jmportant thoroughtares in the city. = This prop- ¢rty contaims 7 large, bright room, four of which are bedroom Mount Pleasant Price, $13,500 Just off of Mt. Pleasant Street, very close to the car and bus and drusted on e aDeSULIEUL atreet builc ntirely wi igh trpe of new Faia' s s e “Construcica tapesty brick Colonla) trpe. contaln: ing & nice rooms and two tile baths, -water heat, electric lights, hard- wood foors, a built-in garage, three porebes and many other atiractive features which combine to make it a very comfortable and cheerful home. Can be purchased on reasonsble terms, and immediate possession given Near 18th and Columbia Road Price, $11,950 An excellent modern brick dwelling, containing eight rooms and bath, h-w.h., electric lights and coperets rear porch, back stairway, & very good lot to a 15-ft. alley, and'in excellent gosdition.” This property s locaied in good neighborhood, close to the entrance to the Zoological Park and within a vers short distance of both car lines. ~The environment is espe- clally good, belng an ideal spot for children. This praperty can be bought on very reasonable terms, only & small amount of cash required. front porch, & very excelient lot with ample ‘garage space, and is in perfect condition. Can be purchased om at- tractive terms and immediste posses- | sion given. | Less Than *6,000 for a beautiful new Home in choice Cleveland Park Only 58 a Month And a Small First Payment ON'T continue to waste those nlllon!hly rent ts, when an even smaller amount \?wzll)l,me:‘cs a:’OWWERSH]P OF YOUR OWN APARTMENT HOME. ; ) Be fair to yourself and your family—Investigate, at least! Drive out Connecticut Avenue THIS SUNDAY, to the fourth street beyond the Zoo entrance, and see the beautiful new Cleveland Park (CO-OPERATIVE) Apts. 3018-28 Porter St. N.W. | by W. B. Moses & Sons Opon. Lighted and Hosted Daily il WARREN Cleveland 2252 I5th St. M. 9770 OWNERS AND BUILDERS " That We May Better Serve You in Your Selection of a Home, We Have Been Fortunate in Securing the Services of ¥. 1. Moses & Sons Who Have Beautifully Furnished Our Sample House AT 42d and JENIFER STS In Chevy Chase, D. C. OPEN, LIGHTED AND HEATED TOMORROW 10 A.M. UNTIL 6 P.M. Six Beautiful Rooms, each with two exposures; fully detached on more than 6,000 square feet of ground. The living room, 23 feet long, has those mirror-like floors of oak, so pleasing to the eye of the lover of things beautiful. A large fireplace and mantel add another charm. Wall brackets illuminate this room in place of the ceiling fixtures. Then, too, four floor plugs are conveniently spaced for bridge and table lamps. Every room in-this lovely hom planned for you. SEE THIS “House of a Hundred Charms” Price, $10,500 Three Sold—Two Left Drive out Connecticut Ave. to Harrison St., and north 1 bleck, CKEEVERM#GOSS,,,;“ 1415 K St. west to 42d St Main 4752