The Cecil Whig. [volume] (Elkton, Md.) 1841-current, 1876-03-18
TAXING CHURCHES.

opponents, against winch recent party
experiences will prove an ample safeguard.
TAXING CHURCHES.
last, by large majority, voted to tax
churches and cemeteries, exempting only
such of the latter as do not pay dividend
to stockholders. In their desire to extend
the area of taxation we believe the present
legislature has overstepped the limit pre-
scribed by safe State policy and which, as
much as the people may feel the oppressive
burdens of taxation, they, in the case of
church taxation, will not endorse. While
it is true that real estate in Maryland
should be relieved Of the excessive rate of
taxation to which it is subject, yet we can
not think that the act of the House will
meet general approval. We recognize the
general principle as sound one, that the
rents and profits which individuals possess,
and which corporations divide, are legiti-
mate sources of public revenue. That the
State should assess and collect taxes from
every form of property, real, personal or
mixed, from which its owner or owners
derived pecuniary profit. 1t is upon this
ground that edifices, devoted exclusively to
purposes of public worship, and which, in
their character as such, cannot become
sources of income or profit, should be ex-
empt. This argument does not apply to
church properties other than those used
exclusively as places of worship. Secular
property, belonging to church bodies and
societies, cannot claim tax exemption
Church estates, rectories, and the various
secular shapes in which property is held,
and usually denominated "church proper
ty," seems clearly liable to assessment as
other property, from which incomes and
revenues are derivable. But church edi-
fees, and the ground upon which they
stand, have, we believe, always in all Chris
tian communities and States, been exempt
from taxation. 1t is true that the revenue
to be derived from this source is great.
That the value Of church property amounts,
in the State, to about SIS, 900, 900, but still,
as has been remarked, 'to tax them would
"seem like making the Creator and Sover-
leigh Ruler Of the universe pay tribute to
I" us for allowing part of His footstool to
"be used for the worship which is His
educ" Again, when the fact is consider
ed that most places of public worship are
| sustained by the voluntary contributions of
those who worship therein, and that, gen
orally, the burden of supporting them falls
upon a comparatively small portion of
| church-going people, the burden is thereby
the greater. Thus the State discourages
and Expresses the safest means of protect
ing society, since mainly through the in
strumentality of the churches are such re-
| ligious and moral teachings inculcated as
form the ground work of civil government.
GA government like ours, floating on the
"precarious tide of public opinion, can be
'held securely by nothing else but the
"principles of religion" " 1t is substan-
"tially true" said Washington, 4" that vir-
"tue or morality is necessary spring of
popular government" The general gov
the Federal Constitution provides that
| "Congress shall make no law respecting an
| establishment of religion still it should
foster such means as tend to protect soci
ETY. and to increase the intelligence and
virtue of it's citizens. Hence, in 1868, it
exempted church property in certain terri
tories, and has since legislated in favor of
church exemption in the District of Column
bia. If our law makels at Annapolis will
limit the assessment of property to such as
affords revenue only, not excepting such
powerful corporations as the Baltimore &
Ohio Railroad, which holds property equal
to one seventh of the entire taxable pro-
perty of the State, exempt from taxation,
it will have little need to resort to so ques-
tionable source of revenue as church pro-
perty.
Since the above was in type, the Senate,
by a vote of Is to 10, amended the assess
ment bill, by striking therefrom church
edifices, their furniture and the ground on
which they stand. There will probably be
lock upon this amendment, which will
necessitate a committee of conference be-
tween the Houses.
THE Wilmington Comnsercial one of our
most highly priced exchanges, comes to us
this week in reduced form, as a penny
paper, but without any change in its char
acter and with no perceptible diminution
! Of into
matter.
We feel safe in saying that the readers
of the Commercial will hereafter, as here.
tofore, find that journal up with the times
in all things. We can scarcely call this
change reduction: it is more properly an
evidence of enterprise to be commended,
by which live daily is placed in the hands
of the people, at the low price of one cent
ELKToN AND MIDDLETowN RAILROAD.
The act Incorporating this road, SO far
| as it it extends within the State under the
title of the delaware Junction Road
| passed the Senate on Thursday last. The
charter of the Delaware section has already
been secured. The next move is down
| right, earnest work, to secure means and
material. The enterprise should not be
allowed to flag. Push, brothers, push
| HOUSE bill, authorizing the funding of
the School Board debt of c, ell county, has
passed the Senate.