New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1875-12-10
TAXATION OF CHURCH PROPERTY,

Passing from the topic of public
schools President Grant in his message
calls attention to subject not referred to
in previous documents of that character.
1t has, however, been discussed in nearly
all parts of the country, and the views of
the President are in harmony with the
majority. The vast amount of untaxed
church property in the country, estimated
in the message at one billion dollars and
increasing at an extraordinary ratio, war
rants the attention given to the subject
This burden was only eighty-three mil
lions in 1850, and the estimate of its
probable value in 1900 at three thousand
millions is certainly within bounds. As
the President says, $50 vast sum re-
ceiying all the protection and benefits of
government, without bearing its proper
ton of the burdens and expenses Of the
same, will not be looked upon acquies-
Gently by those who have to pay the
taxes" His recommendation of equal
taxation of all property excepting only
the last resting place of the dead and pos
sibly church ediices, suggests the only
practicable remedy for the prospective
evils under the present system.
The subject was agitated in Boston
some time since, and it was found that
over twenty millions of dollars of church
property was exempt from taxation, which
at the regular rates would produce two
hundred and seyenty-five thousand dol
lars of revenue. No doubt the imposition
of this tax would cause the sale of many
churches that are deeply in debt, but the
cause of religion would probably suffer no
injury.
In New Orleans, which can not compare
in wealth with Boston, the exemption from
taxation is nearly double. The REPUB-
LIcAN has frequently called attention to
the fact and to the further exemption of
property in no way connected with any
religious or educational purpose. Build
ings devoted exclusively to the profit of
private owners, works of a semi-public
character, corporations and the like, have
on one pretext or another been relieved
from the burdens that all should share
alike.
Governor Kellogg having become fully
aware of the Importance of this growing
evil, has twice called the attention of the
Legislature to it. In his annual message
of 1875, he said:
A vast amount of property throughout
the State is exempted from taxation by
special or general legislation, though the
constitution distinctly requires that taxa
ton shall be equal and uniform throughout
the State. Some of the most valuable prop
perty in the city of New Orleans belonging
to- wealthy corporations is exempted by
law from tax assessment, both of State and
city, though occupied for ordinary CONNER
cial purposes and yielding heavy rentals;
while ad Joining properties, forming possibly
q widows joiniuce or an orphans portion,
are assessed up 10 their full value. 1t is
matter for your grave consideration whether
a general repeal Of all exemptions of private
and corporate property from State and city
taxation would not be an act of justice to
to the many, involving comparatively linn
tied hardships TO the few.
Again, in his message to the extra SEES
sion he said substantially the same thing
and made the same suggestion. A matter
of so much importance to the general
good should not be overlooked by the in
coming Legislature. There is one imme-
date disadvantage that seems to have
been overlooked thus far, and that is the
manner in which the former assessments
in New Orleans have been made. A
square is assessed in certain sum. This
is proportionatsly divided among the oc-
cupants, but ii there is church or any
church property, that being exempt, the
other properties must bear their proper
ton of its value. So of two squares of
equal assessment, if one contains exempt
property, adjoining owners pay a larger
assessment than if the same property
were situated in the other.