The Washington times., 1903-10-11
The Law and the Church.
A Lawyers Reasons for Taxing Church
Property.


An article by Duane Mowry, in the
"Green Bag" a well-known lawyers
magazine, contains the following rea-
sons for not exempting church prop
erty from taxation:
First Because the church per-
forms no public Office or function
known to the laws of the land which
entities it to immunity therefrom.
Second Because the policy of ex-
emption from taxation of church
property involves a union of church
and state at variance with the funda-
mental principles of our Government.
and wholly un-American.
third Because such exemptions
are inequitable in that they favor a
portion of the community, statistics
showing that about one-third of the
population are church members Of
communicates, only, at the expense of
others not interested.
"Fourth-Because the policy of the
exemption of church property from
taxation involves a liability to the ae-
emulation Of great wealth, to be held
in mortmain by never-dying corpora
tons, independent of the state. and
which may be used against the best
interests of the public.
Fifth Because the exemption of
church property from taxation IS
wholly inconsistent with and totally
opposed to the cardinal idea of the
church, viz, that all means contrib
uted for It's support, as well as all eff
forts in its behalf, shall be given free
y and voluntarily, tax imposed by
government never being given, volun-
tarily, in the sense in which church
offerings are contributed
This rule of exemption, it will be
remembered. originated in a day when
atheists were not considered eligible
for Office, and when non-profession OF
Christianity was likely TO be visited
by secular penalties more severe than
follow it nowadays. 1t is doubtful
whether even the average member Of
the church has ever given a thought
to the exemption Of church property
from taxation as a matter involving
any legal or ethical principle, sim
ply because it has existed for so many
years that it is in a measure taken for
granted.
1t IS undeniable, however, that such
exemption in a way establishes a con-
nection between church and state.
Religious freedom, in the true sense
of the term, should consist not only
IN not favoring one sect above an
other, but IN establishing perfect
equality between the members of all
sec,s and those who profess no form
of religion; and so long as the latter
are taxed for the benefit Of the
former it cannot be said that absolute
freedom exists. The man outside the
church, who wishes TO give whatever
money he can spare for the public
benefit. should be free to give it
through the church, or not, as he likes.
The church tax should be paid by the
people who are directly interested in
the church.
The present exemption of churches
from taxation has one practical re-
suit, in cities, which Is especially un-
fortunate. 1t leads to the multiplied
ton Of small churches wherever there
Is a schism on some question of per-
sonal taste. Let those who doubt this
take Washington directory and turn
t. the list Of churches. He will see
that there are more small churches
Eere, by far. than a population Of
three hundred thousand should be
obliged to support, and that most Of