The Portland daily press., 1873-09-15
Taxation of Church Property.

The large amount of property which has
become massed in the hands of religious Or
CARNATIONS, and especially in the hands OF
the Roman Catholic church in all our large
towns has given rise to very serious
discussion as to the propriety of continued
exemption of such property from taxation by
State and municipal authority. The hide
pendent of September 18th has long article
strongly advocating such taxation. 1t takes
the ground that the property is protected by
law and by all the safeguards which are
placed around other property and should pay
ratably for the expenses attending such pro-
lection. To the leading argument in favor
of exemption-that the property pays no in
come-the Independent answers that ga very
. large amount of property pays taxes that
yields no income to its owners. and we see no
reason why church corporation should be
relieved from its due proportion of tax bur-
dens because the corporators receive no pecu-
MARY profit from their investment. This fact,
standing by ITSELF is of no weight one way Or
the other. The question with which the
State has to deal under the system of valua-
ton is simply one of property possessed and
protected, and not with the income which it
yields, the uses to which it is applied, or the
motives of those who own it. Any other
question is entirely foreign to the theory of
taxation by valuation and a uniform rate of
percentage thereon. The owners of property
have their own choice as to its disposal; and,
ifthey so dispose of it as to secure to them
selves no private income therefrom, this sup
plies no reason why the State should absolve
it from taxation"
The Independent regards lhe exemption as
affording sort Of union between church and
state, entirely foreign to our theory of gov
erpment, stating the case thus:
The moment we concede that religious uses
furnish good reason for tax exemption we
must also concede that the state should levy an
increased taxation upon the people, to supply
the means Of bestowing special favor upon
the church as an organism for religious propa-
gandism. 1t must tax the people more heavily
than it otherwise would, in order to bestow this
Immunity upon the church, and that, too,
cording to the argument, becau e it is relig-
ious organization, This, as we have said in
previous articles is practical union between
church and state developed in tax system
Taxpayers are coerced by law to an indirect
state indirectly becomes the patron of religion
through the agency of law. We have no de-
sire to overstate this point; yet we do not see
how the exemption can be defended for the rea-
son alleged without involving the anti-Aneri-
can doctrine that the support OF religion, either
in whole or in part, is one of the proper func-
tions Of the state. If we graut this, then it is
very easy to take the rext step, and claim that
the state should also exercise control over the
religion it thus supports The control by law
would be just as proper an exercise OF state
power as the support by law. Yhe two ideas
are logically connected We reject both for one
and the same reas on, holding theory in re-
gard to the province of civil government which
equally excludes both.
This is matter which calls for considera-
ton on the part of all citizens, and the reasons
pro and con should be thoroughly understood
in order that an intelligent and just result
may be reached. We append the statement
of the amount of such property in this city,
together with the views of the chairman of
our assessors given in recent report:
The question as to the taxation of religious
institutions, is receiving attention in all parts
of the Union. In Missouri and California, they
are all taxed; and in Ohio, at the late session
of the Legislature. the subject was under con-
sderation, with what result we are not inform
ed According to the genius of our republican
institutions, they certainly should be included
with the property subject to taxation-for it is
manifestly wrong to increase the burdens of any
portion of the citizens for the further&nce of
tenets and dogmas in which they have no inter
est or belief; for the Orthodox and Catholics,
for instance, to be forced to 'ntrbute towards
the support of the Upitarians. and Uice UerSo.
The estimated value of church property in
fInta.l SO fnlIa