Year: 1875

Wonderful changes take place in popular
sentiment in this country within brief
space of time. A few years ago, the person
who should advocate the taxation of church
property ran the risk of being Stunned as an
enemy of Christianity and sound morality.
Within two years the question has been
quite generally discussed by religious as well
as secular journals. The subject has already
been considered in legislative halls and one
state has constitutional provision prohibit
ing the exception of church property from
taxation and others have enacted laws or
taken steps looking to the same end. Dur
ing the next few years, the subject cannot be
otherwise than prominent one in state leg
islatures and constitutional conventions.


Among those who have been most promi-
nent in the discussion of this important ques-
ton, are the leading Baptist members of the
country and particularly of Boston and vicin-
ityl1 The arguments presented in favor of
the taxation of church property by professor
of Newton Theological Seminary, are un-
answerable, showing that the Baptists still
maintain that state and church should sus-
tain independent relations, theory the
leaders of the denomination have constantly
proclaimed since the time that Roger VIII.
liams suffered persecution for that principle.
There is but one reason why church prop
erty should not be taxed when one frees him
self from the idea that there is any connec-
tion between state and church, and that is
that religious organizations repay society for
their immunity from bearing the burdens of
taxation by the healthful influence they exert
upon society. While we are disposed to
admit all that the most Jealous friends of any
church claim for it in this direction, il should
be remembered that ether institutions may
claim exemptions for tine same reason. There
are very few people engaged in any business
that they would not claim to be designed to
increase the happiness, virtue and prosperity
of the people. 1t is quite possible that the
publishers of Democratic paper might claim
exemption from taxes on the same ground.


But it is not our purpose at this time to
argue the question. On several occasions the
subject has beer fully considered in these
columns. We presume it is about time that
the Maine Legislature should consider this
question with view to legislation thereon.
The census of 1870, shows that the church
property in Maine at that time was valued at
$5,196,S53. This must be considerably below
its real value, but even this sum is as large
as the valuation of one or two of our coun-
tie. 1t may be that it is unw;se to subject


all this property to immediate taxation, but
it is too large to be omitted from the next
state valuation. The Ways and Means Com
mittee of the last Legislature discussed the
question of church property taxation. 1t is
understood that nearly every member admitted
the fairness of the proposition to tax such
property, but several doubted the propriety
OF such an action at that time. William G..
Davis Esq, one Of the Representatives from
mittee, was decidedly in favor of the principle
and suggested measure which would subject
all property held by any religious society in
excess of $4,000 to taxation. This would
reach rich societies and might influence them
to build less expensive church edifces and
keep them from loading themselvs down with
debt as is often the case in our cities and
towns. Partial exemption might be made in
favor of feeble societies or church property
might be exempted by the vote of towns just
as factories and other special property were
exempted from taxation by towns before the
Supreme Court decided that such acton is
unconstitutional