The San Francisco call., 1899-01-23
TO EXEMPT CHURCH PROPERTY
Rev. DR.. Locke Favors the Proposed
Amendment to the Consti-
tuition.

DR.. Charles Edward Locke's subject at
the Central Methdist Episcopal Church
last evening was, Should the Great State
of California Tax Houses of Worship
The text was Acts viii:3-"As for Saul,
he made havoc Of the church." He spoke
as follows:
THE proposition which I wish to dis
cuss tonight is the exemption from taxa
ton of houses of worship and the sites
which they occupy. Our contention is not
for the exemption of all property which
belongs to church corporations, but for
such property as is not income-producing
All property held by the church for in
vestment and all property from which
revenues are received in our judgment
should be taxable.
Houses of worship should remain un-
taxed because this is a Christian nation
The Sabbath is honored in the law, the
Bible is recognized in the courts, prayer
is offered in Congress and the name of
God is on our coins. One in four of the
population is a church member, and
probably, one in two is an attendant Of
and sympathizer with the church.
THE church should not be taxed be-
cause the church is for the people; is sup
ported by the voluntary offerings of the
people 1t is not a means of temporal
gain to its members. They willingly share
in the support of the church because of
ennODIl0R lDHuenc6S
by the church. To tax church property
for which members have willingly al
ready taxed themselves is a tax on a tax,
and thus outrageS the fundamental prin-
ciple of taxation. Then, too, it must
everywhere be recognized that attractive
church architecture is an adornment to
any city; it enhances the value of con-
tiguous property, makes city more de-
sirable for homes and is an important ad-
junct to all educational forces operating
for the refinement and elevation of our
citizenship. A handsome structure con-
tributes to the liberal education of our
people and particularly If such build
ing is monumental to the loftiest impulses
of those who have cheerfully contributed
toward its erection.
"Again, the church is for the public
good-pro bono publico. 1t stanGs for
obedience to law, respect for the author
tiles, and good order. 1t is the exponent
of the ten commandments, and in propor-
ton to it's growth and support lessons the
prison and asylum population. 1t is
against all criminalfty, and seeks the
transformation of the lives of those who
would otherwise become burden on
an already overtaXed people.
'"The church is a conservator of morals;
an incubator of reverence. The State
needs these high moral influences and
taxation not for the church's sake but for
the sake of the State. 1t would be a Just
recognition of the invaluable service rem
dered by the church If the State should
California is the only State which taxes
church property. Surely our citizenship
cannot occupy a very defenSible position
as the ignoble exception in the sisterhood
of States 1t is certain that with our Sab
th-breaking people, our race track
gambling and bribe-taking politicians, and
our vast product of criminals, there is
evidence that much needs to be done for
the moral and religious elevation of our
State.
"The church is a citadel of manliness.
1t is a great common school, where hon
Sabbath, personal honor-in short char
acter-is emphasized as the principal
thing Do we need men in California? :?
Let 'Wanted-Men' be hung in large let
ters upon the assembly halls at Sacra-
mento Alasi Is it possible that the
begging for want of truly great men? 1t
is certain that old Diogenes, with his
lighted torch. would not have an easy
task in the Capital City.
For these and many other reasons we
submit that the time has come for the
present Assembly to grant to the people
an opportunity to amend our constitution
and exempt from burdensome taxation an
institution which in a thousand particu-
lars is an indescribable good to our citi-
Zenship.''
At the conclusion of his sermon Dr.
which is as follows:
Section IL. All buildings used exclu-
SiVely as church and chapels, and the real
property on which they are situated,
shall be free from taxation.
On this proposed amendment he called
for a rising vote of such members of the
congregation as favored his signing the
petition, which was sent to him represents
ing his church on the subject The vote
in favor of his doing so was unanimous.