The times. [volume] (Richmond, Va.) 1890-1903, 1900-08-12
The CHURCH AND TAXATION.

LIE ChOlhCf1 AMI IdA'AI1CN.
The Brunswick Gazette is surprised
that IN all the discussions of the proposed
changes in the Constitution no proposition
has been made from any source to re-
strict the power of the legislature to ex-
empt from taxation property used for
benevolent, charitable, educa tional and
religious purposes.
Article 10, section 8, of the present Con-
stitution provides that the legislature may
exempt from taxation all property used
exclusively for State, county, municipal,
benevolent, charitable, educational and re-
lig:ous purposes. Our Brunswick contem-
porary thinks that if this power to ex
empt is to be continued under the new
Constitution. there should certainly be
some restriction upon the amount that
may be held free from taxation as we'll
There can be no good sufficient rea-
son. it says. why so-called charitable
institutions should be permitted to hold
large areas of land for speculative pur-
poses or to engage in any and every kind
of secular business in direct competition
with those who are compelled to pay
taxes on their property and capital en-
ployed, without being required TO pay the
same taxes that those with whom they
compete are obliged to pny.''
There is a sentiment in Virginia in
| favor of taxing church property, but there
is a stronger sentiment against it, nnd we
do not expect to see the exemption law
changed until the church itself shall ask
for it. We have long contended TINT it
would be master stroke for religion if
the church would rise up in its majesty
| and decline to receive at the hands of the
Government any such exemption, for ex-
empt:on from taxation is equivalent to an
| appropriation from the Government every
| yeMr to the church. In receiving such
! consideration the church puts itself in the
! attitude of being pensioner upon the
| the church makes mistake in receiving
| such favors, for there are taxpayers who
resent IT. A taxpayer may be opposed
! to this denomination or that: he may be
opposed TO the church as an institution,
| yet he is thus compelled TO make an in
| direct Contribution towards its support.
! We believe that the church will prosper
! most when ii asserts It's independence and
relies for its support wholly upon those
who voluntarily contribute. The church
| is the representative institution of the
| Grent King of the universe, who exacts
| tribute Of no man. What He requires is
| voluntary service, and no other service
is accepted. Our Lord Himself when He
was on earth recognized the authority of
! government, and paid his taxes without
nurmur His advice to the Pharisees
| WIS Render unto Caesar the things that
| are Caesars
! The church has grown more and more
Independent as the nges have passed, and
! with each advanced step it has grown
| stronger Rev. DR.. Hawthorne and other
| distinguished members of the Baptist
| Church are opposed to the principle of
| tax exemption on church property, and
we believe that the time will come when
that denomination will decline to receive
| even indirect aid from the Government and
Will demand that such aid De withdrawn
from other denominations. Until that
condition arrives, however. church pro-
perty in Virginia Will continue TO DE eN-
empted from all forms of taxation.