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[[preprinted letterhead]]
[[image - Smithsonian Institution logo of Castle]]
SMITHSONIAN INSTITUTION
Washington, D.C. 20560.
U.S.A.
[[/preprinted letterhead]]

December 6, 1973

Mr. Kenneth Back
Director
Department of Finance and Revenue 
Government of the District of Columbia 
Washington, D. C. 20001

Dear Mr. Back:

On or about Monday, November 12, 1973, the Smithsonian Institution received a D. C. real estate tax bill for fiscal year 1974 on "Hillwood," 4155 Linnean Avenue, N. W. (Square. PAR; Suffix. 0057; Lot 0116).  The Institution is the fee owner of this property, pursuant to the terms of a deed (copy attached) which requires the Smithsonian to "operate the said premises, known as 'Hillwood' as a non-profit museum," and which reserves a life estate to the grantor, Mrs. Marjorie Merriweather Post.  Mrs. Post died on September 12, 1973, and this deed was recorded in the Office of the Recorder of Deeds of the District of Columbia on October 18, 1973 (Instrument #25855).  The property is, I believe, entitled to a real estate tax exemption under Section 47-801a(a) of the D. C. Code, and I hereby request recognition of this exemption.

The Smithsonian Institution is an instrumentality of the United States created by Congress to exercise the authority of the United States in carrying out the trust responsibilities of the United States accepted by Congress in the Act of July 1, 1836, 5 Stat. 64.  In accepting the testamentary trust of James Smithson, who had bequeathed his entire estate to the United States, this Act pledged "the faith of the United States" to the "founding and endowing at Washington, under the name of the Smithsonian Institution, an establishment for the increase and diffusion of knowledge among men," in such manner as Congress would thereafter direct.  By the Act of August 10, 1846, 9 Stat. 102, 20 U.S.C. 41, et seq., Congress