, 1874-08-02
CHURCH TAXATION.

! WAS presented by the Rev. DR.. Zachary Eddy
of Detroit, and in the absence Of the author, wa
read By tbs Rev. G. E. Fisher. It is mos
valuable statement of the points at issne, ant
| the arguments are presented in cloar forcib
manner:
The cry now rcsounding from ocean TO ocean for til
axnon Of property vested in ecclesiastical corpora
tons does not come from politicians OF statesmen, bu
from members, mainly from Minister'S Of various Prot
estant denominations. It Is pretty well understood thai
the object aimed at ia to check the accumulation OF
property by the Roman Catholic hierarchy in the Unit
ed States The object is which every Intelligent
friend OF civil md religious liberty must approve
Doubtless the danger against which the proposed
Atiou Is intended to guard is real and grave. The
history Of the last years is unbroken wsrnina
against lierarchcal ayarice and ambition.
THE coSaTIrU r1oN OF THE RoM1sH PRIESTHOOD,
which is vast army OF trained soldiers free from ea
Of fauily country, and all under the desotic will OF
foreign puutfH and potentate, makes it the fmrer-
atlvc duty Of every Amercsn citizen to keep watch and
guard agans: the machina:ions and entertainments Of
The Papacy, dndirg in this country absolute inde-
pend ence Of tAt State and 1t thu same time ample
protection, is fayoraby situated the ncQuisi-
ton OF wealth and power than in any country Of the
Old World. And. it is III fact building ZIP this con-
uneut IN tmpet1um In lfner}o, mora coEiplct moro
Homogeneous srd better organized than 1t has
been able to establish tn countries where Ronnufsn Ia
recognized aB
THE STATE RELIGION.
melcl by the law Of the land nowhere ars priests Of
the rank aud file such helpless slaves to their supo
rols, as in the United States It is not strange that
far-seeiug patriotic should cast about for
legal means Of checking the gruws. in direction
at least, Of this portensous organization.
Now, whether such moderate taxation of church
property Protestant denomination would hcesfu-
~ submit to would efectualy arrest this tendency to
accumulation In the Rontsh Church, extremely
sure thst = great and sweeping Legislative measure
like this ought to proceed not from jealousy, how
~e-founded, Of particular religious organiza-
tiou, but from the
GENERAL PRINCIPLES OF POLITICAL ECONOMY
and OF republican government. In the long run, Just
aud "ise legislation free from the least tectaEinu
bias will prove the most eectua1 barrier against the
encroaehments Of hierarchic= despot!sm.
tbs power Of taxation is iuheren: LII government
such, and is unlimited except Dy the written or un-
written constitution under which it is exercised TAs
following solue Of tho
UsD.srrrED MAx1Ms
by which, according to the best economist taxation
ought to be regulated:
Firs-That the people shall ony be taxed with their
own consent, expressed by law through their own
Ssco1d-Thzt taxaticA shall be solely for public
Tlird-T1at tho citizens shall contribute as nearly
as possible to the support Of the Goyecamentas pro-
ortioned to their respective abt.es that il to aay,
in proportion to the revenue which tAey respectively
eno, % under the protection si - Of the Government In
Fourh-Equalty Of taxation. however, does not re-
qure either th.s al citizens Ell kinds Of property
different countries, aud especially OF tie different
States Of this country have, IN the exercise OF rge
discretion, wisely and justly exempted certain cles
the pecuniary burdens which press the community
at large. It Is especially to he noted that
legislature has M eyer Attempted mp, to tax al all kinds
which may be- taken as . fair sample Of
American legislation On this subject, exempt from
Of s2o Tue 9sny nb1ary and s
10 the amount Of S15o; certain spinning and weaving
apparatus; al family pictures III we4r1ng apparel Of
sheep two cowr provision and feed for six months
II musical instruments not exceeding in saue 800
III property Of tho United States and Of the State ali
,onai properly .i rea est.te Of I'll library, benevo-
lent, charitable, and scientific institutions while such
public " rship rights of buria, and tobs tie par
BonaRe Of any religious society the personal and resi-
estate Of persons who, by reason Of ndrmty, age
poverty, 1nay be un2hls to contribute to the public
charges.
rHE DISCRETIONARY POWER OF THE LEGISLATURE
Is further manifest IN the fact TINT in States In
:aed faculty tax Is imposed that is to Bay,
ain professional persons are taxed with reference to
he.r fseaty considered as source Of income In
the tax il made light or heavy, with view to en-
couragtng restricting the business the pub1ic
Welfare may demand. In aomt, real property ia taxed
With reference to the income which Ia may be de-
rived from it. rather than with reference TO the in
rasic value In others, it il taxed with reference to
hat value 1lone.
These exemptions and determinations rest on
CERTAIN GENERAL PRINCIPLES
snlen Wnen asunet!y statea VII 60 tar toward 1ne
stated follows: The Subjects the amount, and
he manner Of taxation committed to The discre
ion OF the Leslaure is also established priu
iple that al kinds and quantities Of property ought
lot to be taxed. It il fer the public good that
iderable proportion OF tie property IN the Common
"a, The State ought to deal tende1ly and literally
nth the poor and struggling classea OF tho communi-
y. The general good requires that these less prosper
'us citizens Rhoua not DO forced into paurerism, or
made disconented and desperate II Was the merci-
france into the horrors Of the First Revolution.
~ The State ought not to impose ta1 on tnstttu-
ions which founded and maintained not for prl-
ats gain but for the improvement OF tho people In
Intelligence and culture. The good order, upright polt
cal action, skilled and fruitful Industry end aggre
'ut prozimately in proportion 10 its intelligence For
hist reason all schools and colleges, all library aesoca
IONS and scientific societies. which maintained not
or the profit Of ownera and stockholders, should be
Encouraged and fostered, far, at least to leave
hem unerbarTatsed By oncrous imposts.
ontributions solely for the rsltef Of the auerinr
houd be exempted from taxation. To tar hospital,
u almshouse asylum for the blind or for deaf mntea,
would be to tax humanity and beneyoence, anl 10 |
'aer premium for ciose-tlsted seldshness. |
~ The State ought not to impose tax on tnshtu
tons which tend to educate the moral Of the
rinnal classes. For example, 1t would he little short
Il suicide for the State to ta1 tagged Schools, Indus
rial Schools, Mission Schools Reform Schools, Homes
Or tue EEendless, and Houses Of Refuge for Fallen +
Women. Such Institutions, though maintained Mt /
Ereat outlay Of money worth more to the State,
rot only than any petty revenue which might bo
ier1ved from taxation, but moro than MI they cost
heir benevolent supporters.
The way ts now prepared for considering the qucs-
churches to be placed tho list Of ins-
uhons which, by reason of their public utility, should
" exempted from ta1ation7 Resery7ng the question
ouchiug certain special limitations and exceptions
lc-eafter to he considered, do not hestae to ayow
ny full convictions that churches ought, rule to
,e free from all pecuniaEy impost for the support Of
he State.
CHRISTIAN CHUECHEE,
va1ions rays contribute largely to the public
ood than any other institutions wh4toTxr. This they
70 In three ways:
Fira They promote even mora powerfully than
chools and libraries the intellectual culture Of the
eople. The stated Sabbath assemblies, the public
eadng Of the Scriptures, the preaching OF religious
ruth, for the most part by Of liberal education
be singing Of psalms and hymns with the acco1npa-
iEent usually, Of instrumental music,-al tends to
eveop, not only reasoning faculty but the iag.na-
on, and tasto Tor poetry and art. It may be safely
7ld that the Intellectual character Of S:otlud and
se~ England has been manly formed bp preaching,
alech1s1nR, snu the othe- Sabbath services.
n9slaes but for Christian churches, eufnently but
- teetant churches, there would be no such Thing
S@4s~aoa aoe tie n2sses, scarcely eTeu for the