New-York tribune., 1876-05-04
Amending the relative wharfage and piers In tho
Cities of New-York and Brooklyn.
Providing for the correction and equalization OF taxes
nd mpnfa

TAXATION OF CHURCH PROPERTY.
| REPORT OF THE ASSEMBLY WAYS AND MEANS COM
MITTEE-THE SUBJECT TOO IMPORTANT TO AD-
NIT OF PRESENT ACTION-A COMMISSION DESIRED
| TO ANALYzE THE SUBJECT OF TAXATION IN ALL
ITS ASPECTS.
FROM THE REGULAR CORRESPONDENT OF THE TRIBUNE.
ALBANY, May 3.-The Ways and Means Com
mtee OF the Assembly have devoted considerable atten'
ton during the session the question OF the exemption
OF church property from taxation aud have sought sug
gestions the subject from prominent public men
clergymen and others Their report OF which the fol
lowing is abstract wheit makes no positive recon-
mendation clearly deprecaes any discrimination against
church property in the matter OF exemption from taxa
ton:
The Committee say that tho farreaching consequences
that must follow radical change In existing laws rs
well rs proper regard for the arguments advanced by
those who favor the taxation OF church property nave
Influenced the committee in determining 10 submit their
views without making specific recommendations as to
what legislation, IL any, may be most desape III to
The Committee think It best simply to express the opn-
Ion that subject Of much Importance, subject IN re-
spect TO which public sentiment is yet substantially u-
developed and in regard to which discussion up to the
present time has been confined to comparatively narrow
tion to be disturbed by legislative enactment
An examination OF the statutes will disclose the TACT
that not only churches exempt from taxation but
colleges incorporated schools. houses for the reform
ton of offenders amshouscs orphan asylums houses TO
improve the moral condition OF seamen. public libraries
and show grounds for agricultural societies, are aso
moved from the yisitaOns OF the taxgatnerer, IL
therefore becomes question-a very serious question,
too-whcher property used exclusively Tor reIg,ons
purposes should he sought out from TINS st o eAeP
tiOns and be subjected tn taxation. .
The Committee are constrained express the opinion
that discrimination In favor Of property used solely ioF
eecmosynary and educational purposes ought not 10 ne
permitted, against tho property owned py fengous
be the case IL the prayer OF your petitioners shon D
granted and the Committee also OF The opinion tna
legislation which seeks to accomplish such result woua
very likely be unacceptable to the great minority OF ci
who represent the enlightened sentiment OF ,ne
that the question Of suljectng Ia taxation the var
ou kinds Of property referred TO- and which by law ae
now Exempt, ought matter Of right 10 he considered
whole, and not with reference to any particular class
kind.
taxed apparently indifferent 10 other classes of eN
cmped property which, in the opinion OF the Committee
can have great, claims 10 exemption than property
devoted exclusively to religious purposes Is on cleehl
in the y reconcilablc with correct principles
economic science and II II proper Tor e committee
to state that they could not in Justice to tAcir own con
ylctlons, single OUT, r" 'n1ie nrnes,v of re
glous societies and 10 bring such properly
levy. Il is furthermore. matter OF doubt in Tie
minds of the Committee whether enactment repeating
the exemption of church property from taxation, viewed
in connection with legislation which imposes tax upon
the people To promote as II IS believed the Interests o'
inc The requirements OF religion to the less exalted neces
stiles or trade.
Another thought suggests itself to the minds OF the
Committee Ia this connection. May II not be asked hnt
"a great STATE which Willingly expends sl5.OOoOOO for
capitol, uiSii lot, by The taxation OF church prop
crty place iscI IN undesirable position II. while en-
dciyOrng lessen the burden thereby imposed upon
IT,. people, the state should exact from the edlnces 1cd
Gated the worship of Almighty God portion OF the
means necessary for that purpose.
The remedy greatly needed woud seem to he attain
abo only through tAc agency Of cOmmission-One that
shall bc selected especially for tnnt purpOs'-a comnils
sion wcn shall be allowed sufficient Time Tor anIiyZn
the question Of taxation In all lis varied aspects ana 80
be able to prepare welldigesied plan upon when laws
may devised and acted upon by some future Iegsld
tuTe In way, and IN that alone can there be hnG
ton th4 undoubtedly the most abstfnsc ahd he most
important question demanding legislation M the present
Tue Committee arr therefore, drslrons dt thr
creation OF such commission may bc proNidcd Tor dur
ing the present session Of tho Legislature