District of Columbia v. The George Washington University

The Act of December 24, 1942, 56 Stat. 1089, ch. 826, Title 47, Chap. 8, D.C. Code 1951, providing for certain exemptions from real property taxation in the District of Columbia, so far as is here pertinent, specified “the following and none other:

“Section 1. * * * (j) Buildings belonging to and operated by schools, colleges, or universities which are not organized or operated for private gain * * *.

“(r) (1) Grounds belonging to and reasonably required and actually used for the carrying on of the activities and purposes of any institution or organization entitled to exemption under the…