Exempting the Churches Part 3

Our fight against church graft is not new, for through the ages of human history men slow in learning the lesson of equal liberty have made this warfare inevitable. Even those honestly desirous to be fair have found it easy to cheat themselves with convenient sophistry, and to frame fantastic reasons for deeming the public weal inseparably bound up with their particular group of dogmas, so that the good of mankind must require the submission of dissenters to the popular creed. That the whole community should be forced to support the church appeared axiomatic to the New England of Governor Bradford, Cotton Mather and Jonathan Edwards. The settlement of Rhode Island by Roger Williams and his a.s.sociates, on the basis of complete religious liberty, was the first event to startle Puritanism into a realization that the right of the church to control the state was not as self-evident as had been thought. Later were heard bold voices to demand that the church take its proper position in the community as a voluntary body of believers, free to wors.h.i.+p in its own fas.h.i.+on, and leaving all others free to do likewise or not to wors.h.i.+p at all. And finally the foremost and boldest thinkers began to see that there could be no equal justice while unbelievers were mulcted in taxation to support the churches. One of the first protests against the wrong which still prevails, although now disguised under the form of exemption, took the shape of a memorial to the general court (legislature) of Ma.s.sachusetts in 1775. The core of the argument is contained in the following paragraph:

"For a civil legislature to impose religious tax is, we conceive, a power which their const.i.tuents never had to give, and therefore going entirely out of their jurisdiction. We are persuaded that an entire freedom from being taxed by civil rulers to religious wors.h.i.+p is not a mere favor from any man or men in the world, but a right and property granted us by G.o.d, who commands us to stand fast to it. We should wrong our consciences by allowing that power to men which we believe belongs only to G.o.d."

In the same spirit, the pious and learned Rev. Dr. Wayland, in his "Political Economy," wrote:

"All that religious societies have a right to ask of the civil government is the same privileges for transacting their own affairs which societies of every other sort possess. This they have a right to demand, not because they are religious societies, but because the exercise of religion is an innocent mode of pursuing happiness. If it happens accidentally that others are benefited, it does not follow that they are obliged to pay for this benefit. It cannot be proved that the Christian religion needs the support of the civil government, since it has existed and flourished when entirely deprived of this support."

AN OPINION BY FRANKLIN.

After the theologian, the philosopher. These are the words of the truth-loving friend of justice, Benjamin Franklin:

"When a religion is good, I conceive that it will support itself; and when it cannot support itself, and G.o.d does not take care to support it, so its professors are obliged to call for help from the civil power, it is a sign, I apprehend, of its being a bad one."

The soundness of Franklin's test cannot be successfully disputed. If the churches must look to the state, instead of to their G.o.d, for continued life and prosperity, it is "a sign," indisputable as a voice from heaven, that they are not divinely commissioned, but are impostors. The demand for exemption from taxation is a confession of lost spiritual values.

WHAT GRANT AND GARFIELD SAID.

Two presidents of the United States, braving ecclesiastical censure, have had the moral courage to speak out on the present question. One of them, the heroic Grant, was heretical in his religious views; the other, the martyred Garfield, was an orthodox Christian, and had been a clergyman and president of a religious college. In Grant's presidential message in 1875, he said:

"In connection with this important question, I would also call your attention to the importance of correcting an evil that, if permitted to continue, will probably lead to great trouble in our land before the close of the nineteenth century. It is the acquisition of vast amounts of untaxed church property. In 1850, I believe, the church property of the United States, which paid no tax, munic.i.p.al or state, amounted to $87,000,000. In 1860 the amount had doubled. In 1870 it was $354,483,587. By 1900, without a check, it is safe to say, this property will reach a sum exceeding $3,000,000,000. So vast a sum, receiving all the protection and benefits of government, without bearing its proportion of the burdens and expenses of the same, will not be looked upon acquiescently by those who have to pay the taxes. In a growing country, where real estate enhances so rapidly with time as in the United States, there is scarcely a limit to the wealth that may be acquired by corporations, religious or otherwise, if allowed to retain real estate without taxation. The contemplation of so vast a property as here alluded to, without taxation, may lead to sequestration without const.i.tutional authority, and through blood. I would suggest the taxation of all property equally."

With no less emphasis President Garfield put himself on record in the following words:

"The divorce between church and state ought to be absolute. It ought to be so absolute that no church property anywhere, in any state, or in the nation, should be exempt from equal taxation; for if you exempt the property of any church organization, to that extent you impose a tax upon the whole community."

WEIGHTY PRESS UTTERANCES.

The New York _Evening Post_ in its greatest days, when edited by William Cullen Bryant, spoke boldly on the subject of church exemption. Hear it:

"The _Evening Post_ has long been of the opinion that the American theory of a self-supporting church ought to be carried out to its full and legitimate conclusion, and that the separation of church and state ought to be complete. It should include the total discontinuance of contributions of public money, direct or indirect, to the support of any religious establishment. We have never been able to see the slightest difference in principle between the appropriation of a certain sum of money raised by tax to a particular church, and a release of that church from a tax on its property to the same amount. The cost of the act in either case falls upon the taxpayers generally."

An admirable summary of the vital principles involved is contained in the following editorial from the San Antonio _Express_:

"The _Express_ is not antagonistic to the churches. It believes that many of them are doing a great and n.o.ble work; but it does not believe in exempting sectarian property from taxation in a land of alleged religious liberty at the expense of men who regard the church as a brake on the wheels of progress, an incubus on civilization, the preservator of antique ignorance, the storehouse of foolish superst.i.tion. It does not approve of the church posing as an almoner while the thin purse of labor is annually mulct to make it a present of several millions. Let it be just before it attempts to be generous. Let it a.s.sume its due proportion of the public burdens, and perchance there will not be so much need of its dole. The church should not profit at the expense of the poor; it certainly should not fatten at the cost of those who despise it."

Even the New York _Independent_, when it was a distinctly clerical magazine, allowed the following clear statement of principle to appear:

"The time has come when all religious denominations must affirm that no public moneys shall be used for sectarian instruction; the time-honored principle of the separation of church and state must be again emphasized. If a church is not willing to support its own schools, it cannot come to the state for aid. I would go so far in the application of this principle as to be willing to see all our churches taxed as is other property. We have no right to tax unbelievers that churches may be maintained; no more right than they would have to tax churches for the support of Infidel clubs."

EXPRESSIONS BY INGERSOLL.

The efficacy of the arguments contained in the foregoing expressions, chosen from among many others, is independent of the weight attachable to those who uttered them. One and all, they express the att.i.tude of all who view the subject without bias, and who refuse to allow self-interest to swerve them from a frank recognition of what is due to the principle of civic justice. No better summary of the main issue could be found than the vigorous answer of Robert G. Ingersoll to an interviewer. That the great Agnostic orator should show strong feeling on the subject, is not surprising, nor does it in any sense weaken the logical force of his protest. It is only natural that the victim of a burglary should be more energetic in his complaint than a third person who has slight interest in the matter. The churches have had many a fling at the peerless champion of freedom of thought; but they will find it easier to slur his memory than to refute his arguments. He says:

"I have seen a memorial asking that church property be taxed like other property.... Such memorials ought to be addressed to the legislatures of all the states. The money of the public should only be used for the benefit of the public. Public money should not be used for what a few gentlemen think is for the benefit of the public. Personally, I think it would be for the benefit of the public to have Infidel or scientific--which is the same thing--lectures delivered in every town, in every state, on every Sunday; but, knowing that a great many men disagree with me on this point, I do not claim that such lectures ought to be paid for with public money. The Methodist church ought not to be sustained by taxation, nor the Catholic, nor any other church. To relieve their property from taxation is to appropriate money, to the extent of that tax, for the support of that church. Whenever a burden is lifted from one piece of property, it is distributed over the rest of the property of the state; and to release one kind of property is to increase the tax on all other kinds.... To exempt the church from taxation is to pay a part of the priest's salary. The Catholic now objects to being taxed to support a school in which his religion is not taught. He is not satisfied with the school that says nothing on the subject of religion. He insists that it is an outrage to tax him to support a school where the teacher simply teaches what he knows. And yet this same Catholic wants his church exempted from taxation, and the tax of an Atheist or of a Jew increased, when he teaches in his untaxed church that the Atheist and the Jew will both be eternally d.a.m.ned! Is it possible for impudence to go further?... In my judgment the church should be taxed precisely the same as other property. The church may claim that it is one of the instruments of civilization and therefore should be exempt. If you exempt that which is useful, you exempt every trade and every profession....

"There was a time when ministers were supposed to be in the employ of G.o.d, and it was thought that G.o.d selected them with great care--that their profession had something sacred about it. These ideas are no longer entertained by sensible people. Ministers should be paid like other professional men, and those who like their preaching should pay the preacher. They should depend, as actors do, upon their popularity, upon the amount of sense, or nonsense, that they have for sale. They should depend upon the market like other people; and if people do not want to hear sermons badly enough to build churches and pay for them, and pay the taxes on them, and hire the preacher, let the money be diverted to some other use. The pulpit should no longer be a pauper. I do not believe in carrying on any business with the contribution box.

All the sectarian inst.i.tutions ought to support themselves."

THE MAGNITUDE OF THE WRONG.

The foregoing chapters having demonstrated the iniquity and indefensibility of the exemption of church property from taxation, the sole remaining point of interest concerns the amount of the wrong inflicted on the community by legalized church graft. That it is very considerable, a bare inspection of the wealth of the more favored churches makes abundantly plain. The enormous holdings, for example, of Trinity Church corporation in New York city prove the immense possibilities in this direction. Incidentally, it is an interesting fact, pointed out in detail some years ago by John E. Remsburg, that exemption is not only unfair to the general public, but a means of favoring the city churches, already rich and well-supported, as contrasted with the relatively poor and weak country churches. The latter have certainly good ground to complain that they do not get their fair share of the swag. In the country, land is cheap and abundant, and under normal conditions does not change much in value over a long period of years, while general taxes are comparatively low. It is the cities that pay the ma.s.s of the taxes; and it is in the cities that the rapidly growing population causes frightful congestion, and allows the most unscrupulous land speculation to return the largest profits. In the general scramble for "unearned increments," property holders who are exempt from the payment of taxes are given an overwhelming advantage.

They take no risk, can wait as long as they please for the expected rise, and pocket the entire amount of the increase in land values, to which they have made no important contribution. The state actually encourages and urges the churches to become land gamblers, and to enrich themselves at the expense of the people. As the city grows, the churches gradually find excuses to move away from their earlier locations, selling out their sites at huge profits, not one dollar of which is restored to the community as conscience money, and to buy less costly land with part of the proceeds, investing the balance where it will bring substantial returns. No wonder they grow rich while the poverty of the tenement dwellers proportionately increases! And no wonder the city churches, luxuriating in their bloated prosperity, are able to lord it over their country a.s.sociates, and to rule the affairs of their sect with an iron hand, despite their gross numerical inferiority. No wonder that the general a.s.semblies, synods and the like of the various denominations are so frequently characterized by peanut politics which would disgrace a ward caucus, and by bitter wrangling and exhibitions of ill-will which contrast strikingly with the professions of Christian love.

URBAN MONOPOLY AND UNFAIRNESS.

As Mr. Remsburg's article (Truth Seeker, Jan. 14, 1911, p. 22,) is not now available except to those possessing files of the paper, no apology is required for reproducing the following paragraph from it:

"Ecclesiastical property is confined chiefly to cities. One city in Ma.s.sachusetts owns nearly one-third of the church property of Ma.s.sachusetts; one city of Pennsylvania owns nearly one-third of the church property of Pennsylvania; one city in Missouri owns nearly one-third of the church property of that state; one city in Nebraska owns nearly one-third of the church property of that state. One city in Illinois, Chicago, owns more than three-eighths of the church property of Illinois. St. Paul and Minneapolis, practically one city, own one-half of the church property of Minnesota. One city in Louisiana owns more than one-half of the church property of Louisiana. One state, New York, owns nearly one-fourth of the ecclesiastical property of the United States; while one city in New York owns more than one-half of the church property in that state. One city in Rhode Island owns nearly three-fifths of the church property of Rhode Island; one city in Delaware owns nearly three-fifths of the church property of Delaware; one city in Colorado owns nearly three-fifths of the church property of Colorado; while one city in Maryland owns nearly two-thirds of the church property of Maryland. Thus, a dozen cities own one-half of the church property of their respective states. This property includes only church buildings. The proportion of ecclesiastical property other than church buildings owned by the churches of these cities is much greater.

Two-thirds of the ecclesiastical property of these states is confined to these cities. And yet, nine-tenths of the churches in these states are outside of these cities. One-tenth of the churches in these states, therefore, own two-thirds of the church property of these states. Adding the other cities and large towns of these states, it is safe to say that one-fifth of the churches own four-fifths of the church property. The property owned by four-fifths of the church organizations consists princ.i.p.ally of modest, inexpensive church buildings. If church property was taxed, the amount of taxes levied on these churches would not be great. The greater portion of taxes would come from the costly churches and from the real estate owned by wealthy church corporations in the cities; and even the advocates of church exemption cannot deny the justice of taxing this property. Munic.i.p.al taxes are enormously high; and the exemption of so large a property imposes an unjust burden on those who have to pay these taxes. In every city is to be found property that taxes have devoured--families who have been rendered homeless by excessive taxation."

A CHURCH MASKS A SALOON.

Of the many queer things that can be done by virtue of tax exemption laws, a recent episode in New York city furnishes an apt ill.u.s.tration.

A saloon keeper had for some time a monopoly of trade in one of the less settled but growing districts. With the opening of a new boulevard, houses began to go up; and a rival was not slow in taking advantage of the opportunity to set up in opposition to the first comer. The newcomer was an energetic business man, and knew how to draw custom, so that he at once made considerable inroads on the patronage of his older compet.i.tor. The latter, however, was a man of resources. Among the few lots of land not yet occupied for building purposes was one in the neighborhood of the second saloon. This was quietly purchased by the older saloonist, and the other awaited results, expecting to see a third saloon established with a view to stealing some of his trade. His wily rival, however, knew a trick worth two of that. Almost over night, a rude shack was erected, with a slight steeple which pointed heavenward, though not with what usually pa.s.s for heavenly aims. This was turned over free of charge to a handful of persons, to hold meetings of a nominally religious nature. Having no taxes to pay on property thus dedicated to holy uses, and being thus able to hold it indefinitely at practically no expense, the original saloon keeper straightway appealed to the police department to enforce the law forbidding the existence of a saloon within a certain distance of a church, and thus, at the latest report, was on the eve of triumphantly driving his rival from the field.

The next move would naturally be to purchase the abandoned saloon at a low figure, allow the "church," having served its purpose, to give up the ghost in an un.o.btrusive manner, and to resume business with the second saloon, where the discomfited compet.i.tor had been compelled to leave it off. Whether the ingenious scheme worked out to the finish or not, the writer is not informed. At least, it went far enough to demonstrate the remarkable possibilities under legislation encouraging the juggling with religious things for purposes of private advantage.

ANOTHER VULNERABLE DEFENSE.

The apologists for church exemption find themselves in a position of great embarra.s.sment when the nature and amount of the exempted property are called into question. In the difficulty of securing accurate and complete figures they attempt at once to minimize and to magnify the amount involved. In pleading for the country churches, they raise the cry of poverty, and solemnly aver that these feeble inst.i.tutions are so dependent on state help for their existence that without it they must inevitably perish. The claim is both false and irrelevant. It is false, because the taxable property of the country churches, as may be readily seen from the preceding discussion, and may be learned by any person through direct observation, is of extremely low value, and bears far less proportion to the available income of their aggregate members.h.i.+p than the holdings of the city churches. The few dollars of taxes which an honest fiscal policy would impose on the average country church would be raised without the slightest difficulty. As a matter of fact, it is not the "poor and struggling country churches" which are lobbying against the removal of exemption; it is the wealthy city corporations, which use the "poor country church" argument as a means of drawing a red herring across the track, and diverting attention from their own handsome pickings. The claim, even if true, would obviously be irrelevant, since it is not the business of the state to keep churches alive.

Forgetful of their professed fear on behalf of the struggling country churches, however, the apologists for religious graft lay tremendous stress on the a.s.sertion that the amount which the state loses through the churches is a mere bagatelle, and that the taxpayers would not gain enough to help them much, if it were reclaimed. A pat retort, of course, is that if this be the case, it is amazing that the churches have become so terrified at the idea of handing over so small an amount to the state. Wealthy as they are, if the sum is as trivial as they say, they will never miss it, and can afford to be honest, and to conciliate the favor of those who are now driven away from the gospel by the greed and grafting spirit of the agencies which represent it. Like the fiction of the dying country churches, however, the claim is both false and irrelevant. It is false, as will presently be shown by some of the figures which have become available; and it is irrelevant, because the moral character of a thief is not to be graded according to the amount of loot which he has succeeded in acquiring. The recognition of the right of the church to receive a subsidy from the state, and thus to make the separation of church and state a dead letter, would remain as serious a crime against the democratic principle, if not more than a single dollar were involved.

NEW YORK'S BLANKET EXEMPTION LAW.

Before taking up the subject of statistics, it will not be amiss to quote the exemption law of New York as typical of church graft at its worst. It will be seen that references to religious uses and purposes are ingeniously smuggled in, side by side with much verbiage as to inst.i.tutions serving a public purpose, so that they may appear to fit naturally among such bodies as so minister to the collective needs of the community that they deserve to be subsidized by the state. For this reason, it is best to cite the germane portions of the statute in full, instead of isolating those that relate solely to the churches.

Incidentally, it will be noted that the churches are not once mentioned by name. It is the nature of graft to seek shelter under evasion, and to avoid clear expression of its intentions. The following, then, is drawn from Section 4, subdivision 7, of the Tax Law of New York:

"The real property of a corporation or a.s.sociation organized exclusively for the moral or mental improvement of men or women, or for religious, bible, tract, charitable, benevolent, missionary, hospital, infirmary, educational, scientific, literary, library, patriotic, historical or cemetery purposes... and the personal property of any such corporation shall be exempt from taxation. But no such corporation shall be ent.i.tled to any such exemption, if any member or employee thereof shall receive or may be lawfully ent.i.tled to receive any pecuniary profit from the operations thereof except reasonable compensation for services in effecting one or more of such purposes, or as proper beneficiaries of its strictly charitable purposes; or if the organization thereof, for any of such avowed purposes, be a guise or pretence for profit... or if it be not in good faith organized or conducted exclusively for one or more of such purposes. The real property of any such corporation or a.s.sociation ent.i.tled to such exemption held by it exclusively for one or more of such purposes, and from which no rents, profits or income are derived, shall be so exempt, although not in actual use therefor by reason of the absence of suitable buildings or improvements thereon, if the construction of such buildings is in progress, or is in good faith contemplated by such corporation or a.s.sociation.... Property held by any officer of a religious denomination shall be ent.i.tled to the same exemption, subject to the same conditions and exceptions, as property held by a religious corporation."

In the comprehensive list of exempted cla.s.ses of property enumerated above, it will be observed that all save those of a religious nature have at least some show of claim to be regarded as ministering to public aims, or as essential to the existence of a civilized community, and therefore deserving of public encouragement. Whether the claim is in all cases sufficient to warrant exemption from taxation, need not be here discussed. In the opinion of many students of the problem, nearly all exemptions are illicit. Whether that be the case or not, it has been made clear that the argument for taxing churches is stronger than that for taxing any of the other cla.s.ses, and the argument against it weaker.

This results from the fact that religion is more distinctly a matter of the individual than is literature, science, education or philanthropy.

Hence, even if it be good public policy to subsidize these agents of social progress, it by no means follows that the same is true of the churches; while, conversely, the taxation of churches need not logically embrace the taxation of any of the other cla.s.ses. Each must stand on its own merits; and in each case enter considerations that make it improper to draw the fate of any one of them into that of any other. That a mischievous and loosely drawn statute has bracketed them all together should not blind us to the radical differences that exist among them, or to the fact that none of the grounds on which exemption of most of the others is defended apply in any degree to the churches.

LAND SPECULATION INVITED.

The recklessness of the enactors of the New York tax law is visible in its blanket nature. Not satisfied with exempting property in actual use, the statute contains a provision by which the tax a.s.sessor is called upon to become a telepathic expert, and to divine the intentions of a corporation holding land out of use! Not only property actually used for religious purposes is to go untaxed, but also land where the construction of buildings for the purpose of wors.h.i.+p "is in good faith contemplated!" No method for testing the "good faith" is provided, nor any safeguard against abuse of the "good faith" clause. No more open invitation to fraud could be devised. No penalty for evasion is provided, and no means of collecting back taxes, in case the church corporation, after grabbing land from the heart of the city, and holding it ten or twenty years under the pretense of intending to build on it at some future time, shall find it impracticable or undesirable to carry out the "contemplated" action, and shall sell the land at an increased valuation, and put a handsome amount of money into its treasury through the kindness of government in promoting this species of land speculation without risk. Should the property depreciate instead of rising, there is still time to use it for church purposes, and nothing is lost. Every other land speculator must at least take some risk; but the church is playing a sure game and cannot lose. The community pays the bill for the benefit of the sure-thing gambler. If it be urged that this particular clause allows the same abuse by any other form of exempted corporation, the answer is that this only makes the evil all the greater. The clause would be bad, even if it applied only to corporations rightfully held exempt from taxation on the property in actual use by them for public purposes; and the wrong is multiplied by its application to the churches, which have no legitimate claim to exemption under any conditions.

Turn now to the last sentence in the law as quoted. This works in two main ways. In the first place, it is special legislation in favor of the policy of the Roman Catholic church of placing church properties in the hands of bishops, over whom there is no adequate check. The congregation might as well be so many cattle for all the rights they have over the church property acc.u.mulated through their sacrifices. All they are for, in the eyes of the hierarchy, to which they submit with the docility of sheep, and less than a sheep's intelligence, is to pay. Contrary to the entire spirit of self-government, the State of New York endorses this exploitation and tyranny, and ordains that the irresponsible bishops shall hold other people's property free from all taxation, to use or abuse as they see fit. The provision also makes it possible for any individual to start a church on his own hook, for any ulterior ends he may see fit, and to maintain sole authority over the property as an "officer of a religious denomination," thus under the color of religion to claim divine sanction for the most anti-social ends, and to receive a subsidy from the state while doing so. Its second use is to complete the parasitical status of the ordinary parson by exempting his house and land from taxation, provided only he is not using it to buy and sell goods, but only for the pretended service of G.o.d. When the land appreciates, he may sell at a profit, and start to "serve G.o.d" in a brand new parsonage, putting into his own pocket the surplus cash thus sweated from the community. Like the church, he may gamble in land values to his heart's content. As he pays no taxes, he cannot lose, and can hold on indefinitely, where the ordinary real estate dealer must let go his holdings if the market runs against him. The state thus interposes to favor one land speculator above another, and to tempt the clergyman to neglect his spiritual duties for financial profit. The provision is thus an outrage on the community, an unfairness to the real estate interests, and an injury to whatever is good in religion.

A FEW FIGURES.

The amount of the indirect subsidy annually paid to the churches by our government which pretends to separation of church and state cannot be exactly determined. Statistics of the value of church property are inaccurately gathered, with a tendency to underestimate; and tax rates, of course, vary within very wide limits. Taking the figures as we find them, however, and a.s.suming an average tax rate of $1.50 per $100, we shall still arrive at striking results.

As we have seen, President Grant, in his presidential message for 1875, quotes the amount of church property exempt from taxation in 1850 as approximately $87,000,000. This had doubled, he states, in 1860; and the official figures for 1870 were $354,483,587. This terrific rate of growth, far in excess of the growth of any other form of wealth, could not, of course, be maintained in full; but the actual increase has, none the less, been enormous and alarming. In 1890, the admitted value of church property, as compiled by H. K. Carroll, LL.D., the well-known authority on religious statistics, had risen to $679,694,439. The latest available figures of the present time are those of 1906, in which year the church property of the country was valued at $1,257,575,867. Keeping well within bounds in estimating the value of this favored cla.s.s of property in the present year (1915), we shall be more than safely conservative in calling it at least $1,500,000,000; and it is still rapidly increasing. Thus, from 1850 to 1915, the value of church property was multiplied not less than fourteenfold. In the same s.p.a.ce of time, the population had increased less than fourfold; and church members.h.i.+p has just about kept pace with the population; showing a growing tendency to fall behind. In other words, the churches are making money from three to four times as fast as they are gaining members (winning "souls" in their own phrase), and the same number of times as rapidly as the population is growing. They are "laying up treasures on earth" faster than any other cla.s.s in the community and at the expense of the whole community; and it is no wonder that their clutch on the "things of this world" and their opposition to any check on their graft prove them amenable to the saying: "Where thy treasure is, there will thy heart be also." When an organization so rapidly absorbs the wealth of the nation it cannot resent the imputation that acquiring wealth is its chief concern.

At the a.s.sumed rate of taxation ($1.50 per $100), the money actually filched from the public treasury by the churches is at least $22,500,000 a year; and this minimum calculation, far below the actual amount, is increasing swiftly from year to year. In all the talk of economy in taxation, and of seeking new sources of revenue, when will our "statesmen" have the intelligence to stop this frightful leak? The churches owe the money, they can afford to pay, and they should be made to pay. Did they not set the satisfaction of selfish greed above moral and civic considerations, they would do their duty without compulsion.

Since, however, they will do nothing for the community, except when they are forced to obey the people's will, the problem is only that of enlightening the public as to the manner and degree in which it is robbed. If legislatures cannot be found with moral courage to withstand the threats of the church lobby, and with sense to penetrate the sophistries of the hired lawyers arguing in behalf of the church's demands, a counter force must be provided in an enlightened public sentiment so strong that the politician will find his political future dependent on his deafness to the ecclesiastical sirens and his support of full justice to the taxpaying citizens as against the pious harpies now permitted to prey upon them.

To enter upon the figures for each of the different states and for the princ.i.p.al cities would savor of iteration. In no case will a.n.a.lysis of the figures for any state or city negative the foregoing facts or conclusions. Those interested in pursuing the question of statistical detail may find food for study and reflection in the work of H. K.