Show CHURCH PROPERTY TAXATION A correspondent to chis paper asks for information on a subject which he thinks of interest to a great number of the readers of the viz why should church property be exempt from taxation in a general way it may be observed that the overwhelming among all classes of people to la in favor of such each exemption people feel the justice of it even when unable to state the logical reasons and the burden of proof the therefore would rest entirely on those who favor church taxation until they are able to prove that the tate state to in justice or as a mitter matter of necee ity eity must exact a contribution from ecclesiastical bodies there to la no force whatever antho in abe declamations against these institutions on that ground the recognized principle of equality of taxation to la thus expressed by adam smith the subjects of every state ought to contribute towards the support of its government as nearly as possible in proportion artion to their respective abilities that is a in proportion to their revenue which t they hey resper respectively ively enjoy under the pro I 1 action of the state the natural deduction from this self elf evident proposition is that the be power of the state 0 t levy taxes is strictly confined to lt political subjects that some of them belong to religious d a nom I 1 nations and some do not to a factor entirely foreign to the question of taxation inasmuch as this to IB strictly limited to the necessary requirements of the civil government the expense ot of government to the individuals of the nation 11 1 1 says flays the author just juet quoted ile is like the ex pense lense of the management maia maS gement gemont to the joint tenants of a great estate who are obliged to contribute in proportion to their respective interests in the esta estate teJ should some gome of the tenants at the same time be interested in some other estate that bat Is no rea on why they should be required to make a second contribution trib ution toward the management of abe first one in inthis this country coti where and church are entirely separate abe latter is that other estate when the citizen as aa a citizen has paid his j just share toward the expenses of the she state his duty in that respect is in discharged and a demand on him for a further contribution however slight on the ground that he is a church member is in in violation of the doe doc trine of equality of taxation since others wao are not interested JIM in church work would tee be exempt from ON tax the consideration of this leade to a most serious ob objection lection against the taxa tion of churches if the state assumes assume the power of imposing a tax not to say a fine on church membership a treat preat barrier would be raised against the progress of the work the state canoot cannot afford to do that because the churches are one of the greatest factors for good in the state as an far as public morals are con concerned corned from the pulpits loyalty to the ibe government nas been proclaimed through the churches church eg the poor and helpless have been aided individuals on the road to crime checked and the sentiments too foe ered without which no decent government ment would be possible BibIe Is ie this work to be impeded by the state demanding a portion of be generally inadequate funds funda of iti ita benefactor aad diventi diverting tig it to uses fr for which it was wai not originally intended surely the state bbate cannot afford to resort to totham that kind of economy conomy te it if it la Is just juet and proper to exempt schools eo bools hospitals and charitable institutions it would be so absurdity to tax the churches the source and grea greatest promoter of all benevolent charity church property in i truly the common commod property of the whole peaple no individual derives any revenue from it it if therefore the que efon la is of taxing it the burden should in justice ju fall on the entire community and not on the few by whose voluntary donations it is maintained this la is the principle recognized in countries where the church or a particular pan loular church to ta maints maintained ined by the state and it la Is undoubtedly correct it if taxation of church property la Is to be admitted at all the objection t exemption that has baa been urged with the greatest grea teat appearance of is that mat it virtually to union of church rod and state president garfield is ib quoted as a arguing if you yon exempt the property of any church organization to that extent you impose a tax upon the whole community in the first place if this la Is true at all it la is true of every exemption from taxes but it does doea not prove that the state can oot not properly and for the benefit of the people make such exemptions in the oae case of church property it to la eminently just that tt it should be done because the church more than any other institution la is beneficent to the people as a whole secondly the exemption of property prop eity from which no one derives any revenue la Is not a tax upon the whole community the argument proves too much and therefore he nothing it might with ecial force be argued that it if the chu robea fall to acquire property properly on which taxes may be levied to that extent a tax la Is laid upon the whole community the absurdity of tills thle argument to ia no greater than that of president garfield because since the civil government never contemplated any revenue from church property its ita existence or non r existence la Is equally valid in the computation of the expenses to be met by the taxpayers churches are or hould be monuments raised in the honor of him from whom every blessing blee aing flows they are in the minds of hose who revere a supreme being and acknowledge his hand band in all things hits his property sacred to his worship in this thie sentiment and who can deny the beauty of W it will be found one of the strongest reasons for opposition to taxing the sacred edifices as mere worldly co concerns Doerne for a full discussion of the subject our correspondent is referred to two we art lolee lo in the no forum for 1894 pp ap and arbe article on taxation tax attoa to iu jim Britani britannica floa vol f I 1 may also aleo be u I 1 |