Morning journal and courier., 1881-05-09
Taxing Churches.
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 The public worship of God and public in struction in morality and religion were recog- nlzed in the Bill of Rights in the New Hamp- shire Constitutions of 1784, 1792 and 1876 as giving the best and greatest security to government" and to promote these the Leg islature is empowered ito authorize. from time to time, the several towns, parishes bo- dies corporate or religious societies within this State, to make adequate provision at their own expense for the support of public Protestant teachers of piety religion and morality"
 Prior to and at the time of the adoption of the Constitutions of 1784 and 1792, public re. igious worship was very generally supported by tax laid by the several towns. The town in fact, was the parish or religious society which by authority of legislative acts fur nished the meeting house and contracted with and paid the minister. The provincial statute of 1714 empowered towns to choose minis ters and raise money by tax for their support, subject to the right and liberty of conscience. The same power of enabling towns to support public worship by means of tax was fully set forth in section 10 of the act of February 8, 1791.
 With gradual change arising from the multiplying of religious sects and the larger exercise of freedom of opinion, the system of supporting religious worship through the parochial functions of towns was by degrees abandoned, though authorized by law, until the act of 1919 repealed section 10 of the act of 1791, and empowered religious societies of every Christian sect ito raise money by taxes upon the polls and ratable estate of the mem- bers" for maintaining houses of public wor- ship and supporting the ministry. By the act of July, 1927, entitled ''An act empower ing religious associations to assume and ex- ercise corporate powers" religious societies, regularly organized with a name. clerk, re- cord and public notice, were granted full cor porate powers with the right of perpetual succession and the enjoyment of all privileges and immunities, and the subjection to all lia- bilities incident to corporations of similar nature.
 After the act of 1919 the town no longer, by tax, built the meeting house or supported the minister exceptin the performance of some contract before made. The Legislature acting under the authority and carrying out the pro- visions of the Bill of Rights, empowered the religious societies to support religious wor ship by taxation of their members, but did not empower towns to, nor has 1t ever done so since.
 Giving to words their natural and ordinary signifcatlon, and gathering the intent of the framers of the Constitution and of the peo- pie who adopted it from the instrument it. self, no language appears restraining the Leg islature from taxing property devoted to the uses of public worship. That ev ry member of the community should contribute his share of the expense of that protection to life, lib erty and property which the Bill of Rights guarantees is not statement of the right of any person or of any property to exemption from taxation. The power of the Legislature Ito levy and impose proportional and reson- able assessments rates and taxes upon all the inhabitants and residents within the State and upon all the estates within the same," cannot mean a restriction of the legislative power to a part of the .estates" or property within the State. The language is too plain and explicit to require extrinsic evidence of the intent of those who used it.
 An exemption not founded on grant in the Constitution or on any contract in any char ter or legislative act is not prescr1ptively es- tablished by enjoyment however long con- tinued We decide that the Constitution does not exempt church property from taxation. Whether exemption of church property is constitutional is question we do not decide, because it is not raised by the case.-[ Neeo Hampshire Supreme Court.