The true northerner. [volume] (Paw Paw, Mich.) 1855-1920, 1877-05-25

A gensral assembly OF the Congregat ionalists
OF this State was in session at the city Of Ann
Arbor ON the 10th and 17th days Of this month.
Among the topics discussed those relating to
the admission OF " Lady Delegates" and the
"Tsxatlon OF Church Property" took preced-
ence. We copy from the Trbuns's report OF
the proceedings AZ follows:
THE TAXATION OF CHURCH PROPERTY.
paper on this subject to day, which was listen
cd to with the closest attention. give the
following abstract OF the ideas advanced by MIR.
Gibson. who ID one OF the prominent lawyers
OF Jackson
He recognized in opening that there are two
SIDES TO the question, and that good and wise
men somewhat widely differ upon it, dis
cussiop, however. he thought profitable as well
as interesting, as also OF growing importance.
Sooner or later q rule must be established
which shall rest equally upon the obligation OF
| the citizen and the duty OF the Governments
upon principles OF equity and uniformity.
The question grows out OF the relations be-
tween the State and the citizen, and should be
determined with reference thereto.
1. What is the nature Of the power exercised
in taxationi 1t is incidental to State and
national sovereignty, which resides in the peo-
pie, and is expressed through their legislatures
There are really no limits to il except the will
Of the Legislature, neither is there limit to
the objects OF taxation. But this power rests
have reference to the protection Of the citizen
as we'll a. the collection OF revenue. Arbitrary
| exachon from particular persons or property
without regard to any uniform rule, or in dis
regard OF the forms Of law, cannot be sane
| toned.
| tax ;s tl,a ,,aa.r~> ~ avorv mani. d,tv II,
support Of the public burdens. IL Is an en-
forced contribution from the citizen to the
State to enable the latter to discharge it's func-
tlons-such parts of the property or citizens ~
may be justly required and taken by the State
in return for the protection the State gives to
the HE, liberty and property Of the subject.
Without this protection we should have little
or nothing we could call our own, and IN this
respect churches would share the common
ruin. AS general proposition, therefore,
this is true: That persons, property and bust
ness protected by the State, are aud should be
liable TO taxation to such an extent as the needs
Of the government may require in order to
enable It to MAINTAIN itself and perform Its
proper functions. There may, Of course, be
exemptions and notifications OF this rule, but,
as whole, 1t may stand. Should church
property form one OF these examples?
To this, the first reply is that church property
receives the full protection OF the Government,
and could not exist without it. Then the next
proposition will follow that the State has q
right to demand the aid Of this property in
supporting the general functions Of govern
ment. So far there would probably be no DIS
pute among candid men. But when 1t is stated,
thirdly. that the peculiar work aud influence OF
J the church does not afford sufficient ground to
make good the demand for exemption, there
will at once spring up disagreements 1t will
be asserted that churches are not organized
for the purpose Of making money, This Is
true, but many do, nevertheless, acquire large
amounts OF property. II the exemption ia
conceded, it must include every shade OF re-
ligious doctrine and belief, no matter how
absurd or erroneous it may be. Then the
tendency is all the while to increase, and with
every accumulation Of buildings and lands the
, power to get more is increased. None OF this
property goes into the walks OF industry or
aids IN any way in maintaining the Government.
Its only office is to draw still larger amounts
, OF property to the non-productive side all the
while the Government must be at positive
outlay to protect 1t. III the principle be sound
/. why ought il not to be extended to the home
missionary who surrenders his prospects of
worldly gain and devotes himself self denyingly
to the work Of beneftting his fellow men
Why should his little property be taxed while
the costly estates OF some wealthy church IN
the fashionable quarter Of great city escape
He is contributing to the good OF the State as
we'll as the church organization Ii would
3 seem also that the rule OF exemption il fairly
charities with their large aggregate OF property
By this exemption churches actually opposed
J to our most cherished institutions-the public
schools, a free press and free thought-art
thus able to become rich and powerful under
the protection OF the State while affording not
: actually exertlng an influences which threateni
, the very existence OF free government. Suct
policy cannot be wise, and ought not to bt
continued.
The great increase in the wealth OF tn,
> churches, taking all denominations together
is reason why policy OF exemption should
:. cease, Some one must pay the taxes. Shat
/, it be we the common people, or shall these
+, vast accumuations OF wealth, sharing in til,
benefits also share in the burdens OF the Gov
& eminent? 1t may be said that the feebl
e churches are materially aided by a rule OF OK
. emption; but that is no reason for making |
general. Moreover, there is not doubt tina
II churches we're taxed the tendency to grea
b extravaganza in their building, and to running
8 in debt. would have been materially checked.
It Most Of the States wisely exempt a certain
a portion of an individuals property from bein
taxed. on the ground that it is necessary 70
use in acquiring livelihood. Let the sam
@ principle be applied to churches. Exemp
=, them, to a certain amount. and more evel
0 justice would be done than by general ex
emption or mono at all. II IL would not b
i proper for the State to donate aid to tn
should the same thing be done indirectly b.
y exempting them from paying taxes. The OF
Q emption OF the property OF Masons Cd
i Fellows and other benevolent societies. organi
;, zed to do their work among themselves. Mr.
Gibson could see no good reason for. Privat
Q schools are IN the same category, institute
It and carried on for personal gain.
The present aggregate OF church propert
N in the country is 5212, 100000. Allowing it (
increase In the same ratio, and in 1900 it wi
= reach billion and half In closing, MI
ia Gibson admitted that the question had tw
sides, and that much could be SAID opposed :
!. the views now presented, but he submitte
IL them for consideration. The question is uT
a and the churches must meet it. Let them &C
q the just and wise part in dIsposing of it.