Literary cadet and Rhode-Island statesman. [volume] (Providence, R.I.) 1827-1829, 1827-06-30

That exemptions from the taxes requneo Tor
public purposes can seldom be expedient or just,
unless they are generally, il not equally bsnefi-
cial TO the whole community. To exempt from
taxes property appropriated 10 local or practical
| objects, because those objects are meritorious,
is the same. in effect, as taxing the whole for
the benefit Of a part. There are many useful
institutions and undertakings which merit and
receive the appreciation and good wishes Of the
public but beyond this, must and ought 10 DO
left TO The support, as they are 10 the manage
ment Of the part icular individuals more nearly
interested in them
We cannot ascertain the amount Of property
IN the state exempted from taxes by operation
of the law in question, and by special provisions
IN particular private charters but that il is
very great cannot be doubted; since in only one
town the amount Is understood to be nearly q
million Of dollars.
The money thus bestowed I've might say.
lavished) by the state upon private companies,
(many Of them composed of the weaithest in
dividuals in the community had it been saved
and managed to advantage, would, at this time.
have amounted TO fund sufficient for the estab-
lishment and support Of public schools through
out the state; an object beyond all comparison.
more important and valuable than any Of those
which have been more favored.
Bya singular clause in the charter granted
University not only the college estates, but
s. the estates. persons and families ofthe Presi-
dent and professors (however wealthy with
the persons Of the tutors and students are freed
and exempted from all taxes, Sc a provision do
ing very little good to the institution itself, at a
very considerable expense or loss to the public.
This institution is attached TO or is under the
control ofa particular religious sect Its charter
providing that it shall 30 the unalterable con-
stitu'ion of the college, that Of the two branch
es, which constitute the Corporation; twenty
two out Of the twenty-six, trustees. and eight
out of the twelve Fellows, shall forever be
elected out OF the denomination called baptists
or antipaedo baptists, and ofthe remaining four
teen trustees, five 10 be quakers, four congrega-
fIonalists and five episcopalians. The Presi-
dent also 10 be forever baptist. Another Sem
mary, instituted by the Society ofFriends, is al
ready very richly endowed, and promises to be.
come one ofthe weahiest in this country
With regard to that portion Of the property
supposed 10 be appropriated to religious uses,
we do not readily discover the reason why prop
erty set apart by a number of individuals. and
by them vested in a corporation composed Of
themselves, and still to be employed for their
own individual use and benefit, though in man.
ner pointed out in the trust, should be exempt
ed from taxes, any more than if il had not been
SO invested, but had remained in the hands Of
those individuals, and been by themselves put
10 the same use If set Of men choose to sup
port church establishment upon any platform
best suiting their notions Of platforms, they
must do it either by assessments, or by volun-
tary periodical contributions. as occasion may
require. or by raisinga permanent fund, the pro.
ceeds ofwhich may take place Of further con-
tributions. In the two first instances, the indi-
viduals keep the fund in their own hands and
contribute the interest, or what amounts TO tho
interest; in the last case, they contribute and
invest the fund itself, and thereby free thom-
selves from any further contributions, to the
amount supplied by the fund.
Why should the same property be taxed in
one ofthose instances and freed from taxes in
the other? Why should congregation which
pays its minister and supports its establishments.
subject TO taxes, which another congregation
who make the same payments out of fund are
freed from. IL the fund s not raised By the
congregation itself, but by the bounty Of somo
individuals; 90 much less reason have they for
complaining that the property should remain
subject to the same small taxes il was subject 10
when in the hands ofthe donor.
But it ought moreover to be noticed, that the
wealthy corporations, who besides being richly
endowed with funds, are composed of wealthy
members, amply able (even without corporate
iuhuoJ " cuPPOit CuuICu cotuCIi0un16nt0s IN DUY
style most gratifying to their ambition, these are
almost exclusively benefited by the exemptions.
The poorer societies, who are unable to raiso
any permanent fund, derive little or no benefit
from the law. On the contrary, their members
are subjected to heavier taxes in consequence
Of the exemptions enjoyed by the ealthy cor
poratons. and IN this way, they are in fact
made to contribute towards the support of the
greater church establishments. And this in,
quality must continually increase, for as wealth
accumulates, and the distribution Of it becomes
(ss it willy more and more, unequal, the
wealthy societies will emulate each other in the
grandeur Of their church edifices, the loftiness
and beauty of their spires and domes, tho rich
ness and splendor Of their pulpits and altsrs.
their plate, furniture, ornaments and regalia, in
short in the polnp and state Of their respective
church establishments. All this may proceed
from laudable emulation, but all the proper
ty so expended cannot be considered as appro-
Priated to religious uses. These societies have
it in their power, by making long leases Of
their lands, to double the amount ofthe exemp-
tions-the estates leased (for 999 years Rener-
ally remaining, Gas is supposedly exempt, and
the purchase money becoming 90, in the hands
Of the company. Many such conveyances have
already been made, and though without any inn
proper design, still the effect is TIE same.
upon the whole we can zee no good cause for
continuing these exemptions in any of them.
They are, we think, an evil (and growing
one) which ought to be looked to; for these
privileged corporations are constantly and rapid
" multiplying. and as they are all Of them to
exist in perpetuity, there is no calculating what
amount ofproperty may ultimately be enarossed
by them. But the loss which the state may
sustain in the diminition Of the rateable propsr-
~ is not the greatest evil to be apprehended.
In older count rms whara lie niscb;af h.. ~