Public Law 46–33

That so much of an act of Congress entitled “An act for the government of the District of Columbia,

Church property.

1874, ch. 337,

18 Stat., 117.

and for other purposes”, approved June twentieth, eighteen hundred and seventy-four, as was construed to authorize the Commissioners of the District to set aside former exemptions from taxation of church property which was actually held and used for the purpose of divine worship, and to enforce a tax upon such property, be, and is hereby, repealed; and the title to such property is hereby declared to vest in the trustees,

Title.

or such other persons as held the title to the same at the time of the passage of the act of eighteen hundred and seventy-four, or their successors in interest, notwithstanding the sale of such property for nonpayment of taxes.

Sec. 2.

That the Commissioners of the District of Columbia be, and

Taxes to be refunded.

they hereby are, authorized and required to refund to the trustees or other proper officers of such church or churches as have paid the taxes assessed against them under the act of June twentieth, eighteen hundred and seventy-four, such sums respectively as were paid by each upon property actually held and used for the purpose of divine worship.