The Taxation of Church Property

I am in receipt of a very interesting letter from the Reverend A. B.

Taylor, Lakeside, New York, in which he says that he reads _The Fra_ with

much pleasure and profit, and often receives valuable help therefrom

in compiling his sermons. Doctor Taylor is an orthodox Methodist, and

the fact that I am able to express for him, in degree, many of the

things he holds as truth is one of the encouraging signs of the times.

It is frank, friendly and beautiful in Doctor Taylor to write me his

acknowledgments. But after writing the letter he adds a postscript. I

might say that I have a suspicion he wrote the beautiful letter in order

to add the postscript, but I will not. Here is the P.S.: “One thing I do

not like, and can not comprehend, is why you so wrongfully advocate the

taxing of church property.” ¶ Then he encloses a column clipping from

_The Christian Work and Evangelist_, wherein the reasons for exemption

of church property from taxation are fully set forth. Very seldom does

one get the entire argument at first hand, but here it all is, skilfully

presented ❦ I give it in its entirety: “The worst enemy New York has, or

any city has, is the perennial critic who would tax the churches. Some

interesting correspondence has recently been going on in one of the New

York papers over this matter. Some one by the name of Hubbard discovered

that there were several million dollars’ worth of property in churches

which was untaxed. The critic supported his arguments by statements

that the churches are not direct public servants, as are schools and

hospitals; that they exist to teach certain doctrines of their own,

differing among themselves, and which have no direct relation to the

public good—some of the doctrines, indeed, being pernicious, according

to this critic. The short-sightedness of all this is apparent to the

most superficial mind. The policy of taxing the churches would be almost

suicidal to any town or city. The churches save New York fifty times

what the city loses in taxes from them. Here are a few facts which when

perceived stop all such talk at once: The Church is the greatest police

force in the community. The Roman Catholic Church alone—we mention that

Church because it practises the negative doctrine of restraint more

than do the Protestant churches—restrains hundreds of thousands of men

and women from petty crimes that would cost New York more than all her

courts and police and jails and prisons have cost her for years. Take

the churches out of New York for ten years and it would be an unsafe

city to live in, and the expense of administering its criminal courts

and prisons would bankrupt it. As a matter of fact, the teaching of any

particular theological doctrine is the smallest part of any work the

churches do ❦ Go into any church in New York and you will find that fully

three-fourths of all the efforts are being directly expended in making

good citizens. In Sunday school the children are being taught honesty,

purity, brotherhood, ambition and the unselfish life. Fully two-thirds

of the sermons of the average preacher are direct inspirations to the

moral life or instructions in ethics. We venture to say that had our

friend collected fifty of the sermons preached in New York last Sunday

he would have found forty-nine which dealt with practical religious life

to one on the doctrine, say, of the future life. ¶ Of course, there

are millions of people who have found in their experience that the

‘peculiar doctrines,’ as our friends call them, produce the highest type

of citizenship. As a matter of fact, the main efforts of the churches of

New York are put on producing honest and altruistic men ❦ Heaven only

knows what would become of the city if its one thousand four hundred

churches were crippled by great taxes. It is bad enough now. The police

service the churches render New York saves the city millions every year.

The service of furnishing her with honest and unselfish men can not be

put in numbers. There are none large enough.” ¶ It will please be noticed

that the editor of _The Christian Work and Evangelist_ starts his article

by informing us who the worst enemy of New York or any city actually is.

This worst enemy, according to my Christian colleague, is the critic who

would tax the churches. Thus, before he attempts to reply to the critic,

he denounces the critic as not only an enemy of the State, but its

worst enemy. Grafters, thieves, dealers in dope, procurers, sweat-shop

fiends, murderers, all take second place: the worst enemy of a city—any

city—is the man who advocates the taxation of church property. The editor

himself is a Christian, a church-member and a clergyman. Does he stand

as a sample of the head, hand and heart of the modern church-member? ❦ I

think so. He is a man of education, of position, honored and respected

in his denomination. And he tells us that people who disagree with him

in a matter of finance are not only the enemies of the State, but its

worst enemies. “A traitor to God is a traitor to his country.” Thus did

religious fanaticism once link the heretic and the traitor as one ❦ To

disagree with the prevailing religion was to be regarded as the foe of

society. How hard the tyrants die! ¶ Yet many clergymen believe that it

would be better to put church property on an absolute parity with all

other property. In fact, many churches now voluntarily pay taxes. The

great and influential congregation presided over by Rabbi Leonard Levy

of Pittsburgh requested the assessors to tax their synagogue at its cost

valuation of three hundred thousand dollars ❦ In Toronto is a Baptist

church—the Jarvis Street Baptist Church, I believe—that has paid taxes

on its property for more than twenty years, because the congregation

voting on the question decided that an evasion of taxes on the part of a

church because it did “good” was really no better than the exemption of

an individual for the same reason. ¶ The enemy of the State, forsooth,

is the man who asks some one to pay a few paltry dollars for police

and fire protection! ❦ Naturally, one might say the enemy of the State

is the man who refuses to pay his quota of expense for the maintenance

of the Government machinery. ¶ The editor of _The Christian Work and

Evangelist_ is a clergyman ❦ He is paid by the religious denomination

he serves. This denomination has large holdings of real estate, upon

which it pays no taxes. If it paid taxes it would not have so much money

to pay clergymen; therefore, one of its leading clergymen, acting as

spokesman for the rest, defines for us the worst enemy of New York—“or

any city.” Thus we get the quality of logic that rules in our churches.

It would be laughable were it not pitiable in its weakness. The church

isn’t dead—it can still call vile names ❦ How nimbly it yet flings the

theologic stink-pot! The fires of the auto da fe are not extinguished.

They are only banked, banked in the editorial office of _The Christian

Work and Evangelist_. “The worst enemy of New York or any city!” It

is the old, old cry of “Away with him!” ❦ It is the cry of entrenched

tyranny, that he who disagrees with you in religious matters is the

enemy of the State. Socrates spoke disrespectfully of the gods, and for

this they brewed for him the hemlock. The crime of Jesus was that he

undermined the State ❦ Savonarola, Bruno, Latimer, Wyclif, enemies of

society—all! ¶ The editor of _The Christian Work and Evangelist_ thinks

that the State and Religion are one. And he is right. For just as long as

the State grants immunity from taxation to church property, the divorce

is not complete. We haven’t yet caught up with Thomas Jefferson. Well,

you know what the State in the past has done to those who are considered

its enemies? Yes, and that is just what the meek and lowly editor of

_The Christian Work and Evangelist_ would do to you if he had the power.

¶ Carefully read, analyzed and digested, we find that the sole excuses

churches have for not paying taxes are: First, the churches form a police

system which prevents certain people from committing crime. Second, the

churches supply us a great number of honest and unselfish citizens, who

otherwise would be rogues ❦ For these two things they claim a cash

reward from the community. My answer is that both propositions are

assumptions, quite gratuitous, but that, even if they were true, it

would not justify the State in remitting their quota of taxes. ¶ I have

had a large and varied experience with clergymen and church-members,

and that they are better morally and stand higher intellectually are

propositions which they admit, but which no one besides themselves

puts forward. The names of clergymen, Sunday-school teachers and pious

deacons who go wrong would fill a five-foot shelf of books. In fact,

it is an axiom that the bankers’ colony in every penitentiary is made

up mostly of church-members ❦ When the University of Copenhagen says

that church-members are better citizens than non-church-members, I may

believe it. Until then, the verdict must be, “Not Proved”—and especially

so, in view of the fact that when Christianity was absolutely supreme

the headsman worked overtime, and crime, grime, blood, poverty, disease

and woe were the rule, not the exception. The doctrine that some folks

are so much better than others that they deserve eternal bliss is the

most selfish idea ever put forth by mortal man. Folks who think they

are better than others, usually aren’t. That the idea of endless joy

for believers, and endless hell for doubters, is not being preached

now so much as it was a few years ago, is nothing to the credit of

church-members. ¶ All separations of society into sacred and secular,

good and bad, saved and lost, learned and illiterate, rich and poor,

are illusions which mark certain periods in the evolution of society ❦

The offer of endless life and the threat of endless hell are frightful

rudimentary errors of the savage mind, born of fear and frenzy, and then

perpetuated as a police system by a Divine Collection Agency. For not

only does a religion of fear keep people “good,” but it also makes them

pay for being kept good. The offer of immunity from the penalties of sin,

through belief in the blood of Jesus, is merely the immunity that human

sacrifice once provided, slightly refined and modified. The “belief” in

a blood sacrifice has taken the place of the sacrifice itself. ¶ The

orthodox Christian Church still teaches immunity from penalties on the

acceptance of its creed. From exemption from the natural penalty of a

misdeed to exemption from taxation is but a step. The man who can accept

the one takes kindly to the other. “Jesus died and paid it all—yes, all

the debt I owe.” “Saved by the blood of the Lamb.” That is, throw it off

on some one else. Who cares! Any way to go scot-free! And this evasion

of a penalty for wrong committed is called “the glad tidings of great

joy.” To escape the payment of taxes is a variation of the same idea ❦

Many of these “saved” people do not pay their debts until compelled to.

If they work for you they loaf and visit on “company time.” They cheat

you in a hundred ways, and often spend as much time trying to evade the

responsibility of shouldering the burden as, rightly used, would have

carried the message to Garcia. ¶ The entire Christian doctrine of rewards

and punishments, of a vicarious atonement, and the substitution of a pure

and holy man for the culprit, is a vicious and misleading philosophy ❦

That fear in some instances has deterred men from crime, there is no

doubt. But the error of religion as a police system lies in the fact

that it makes superstition perpetual. Untruth that good may follow is

not a nice philosophy. ¶ It will be noted that the learned editor of

_The Christian Work and Evangelist_ pleads, as a reason why churches

should not pay taxes, the assertion that three-fourths of all sermons now

preached deal with present-day problems, and the effort is not merely

to save souls but to make better citizens. This is doubtless true ❦

The church is saving herself from dissolution by becoming secularized.

Gradually the world is being educated into the belief that one world at

a time is enough. Also, a vast number of men and women see the fact that

immunity and exemption are not desirable, that nothing can ever be given

away, and that something for nothing is very dear ❦ To make a man exempt

is to take from him just so much manhood; and to make a church exempt

is to weaken the fabric and place the institution on a mendicant basis

❦ To accept salvation for yourself, with the consciousness that there

is still one soul in hell, would turn your paradise into purgatory, if

your soul were worth a damn. “One man is no man,” said Aristotle four

hundred years before Christ. We are all parts and particles of each

other. ¶ This matter of exemption from taxation of certain edifices

and certain men, transportation at half-rates, and the ten-per-cent

discount to clergymen and teachers, all hinges on a lack of the Ethical

Monistic Concept ❦ It assumes that certain work is sacred and other work

secular; that certain places are holy and others profane. My esteemed

colleague, the editor of _The Christian Work and Evangelist_, admits

that this world is no longer “but a desert drear, heaven is my home.”

He admits that we are here, and that this is our home now, at least.

When he goes a step further and admits that this is God’s world, not

the Devil’s; that every man is doing the best he can with the light and

power he possesses; that all human service is sacred; that there is no

high nor low; that there are no “saved” so long as men are in bonds to

fear, superstition and incompetence; that a smokestack is as sacred as a

steeple—then he will agree with me that churches should pay their just

quota of taxes. Good people no longer ask immunity from payment of bills

because they are “good.” Businessmen are just as “good” as preachers.

Business today is founded on the thought of reciprocity and mutuality ❦

We help ourselves only as we help others. And all transactions in life

should be co-operative and reciprocal. ¶ Granting for argument’s sake

that the Church does do all the good claimed by my Christian brother,

still that is no reason for its exemption. “So far as this Court knows,

all men who live in houses are good men, making the world of men better

by their lives; but this is no reason why their residences should be

exempt from taxation.” So said a wise and learned judge in deciding the

question of taxation of parsonages in Illinois. Here we get the growing

concept of the world of thinking men and women, the concept of Ethical

Monism. All is One, and the sacred is that which serves. Pay the price,

and provided you pay the price, the thing you buy is worth the money.

¶ The churches will never do the good they are capable of doing until

they throw off mendicancy. ¶ And the beggar is a robber who has lost his

nerve, a bandit with a streak of yellow in his ego. The churches must

take their stand, firmly and frankly, as human institutions, asking no

exemption, demanding no immunity. Then they will be free. For her own

good the Church must meet her responsibilities, and not shift her burden

of taxes upon the people who do not believe her creed. If you believe in

a “peculiar” doctrine, that is your affair, and you are the man to pay

for its support. To say that I must pay for the support of your creed or

else be branded as a foe of society is bad logic, worse ethics, and very

indelicate, not to say discourteous ❦ Only that is fair and beautiful

which neither threatens, bribes, evades, demands nor supplicates.

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The philosophy of Elbert Hubbard · 第 32 / 50 题