* Even by a miracle if necessary. It is recorded that whenJesus was called upon to pay taxes in Capernaum (Matt, xvii)he made no argument for exemption, but straightwaydispatched his disciple Peter after the didrachma, withwhich, it is assumed, the debt to the community wasdischarged.
THE NO-PROFIT SOPHISTRY.
A weak attempt to justify church graft consists in the affirmation that it is engaged in purely altruistic labors, and is not a profitmaking institution. It is not engaged in any openly commercial undertaking. Salvation is free, and all are welcome to its inestimable blessings. The sophistry and lack of ingenuousness which make it possible to present such an argument with a straight face can scarcely be characterized in parliamentary language. It fairly reeks with self-evident fallacies. First of all, if the church chooses to run its affairs on a non-profit basis, that is strictly its own business, and does not concern the state in any way. If it has no property, it escapes taxation as a matter of course, like the individual who has nothing. But if it is able to own property, it immediately incurs a specific obligation to the state, which is totally independent of the use it makes of its property. The man who retires from business, and lives on his income, is not thenceforward exempted from all taxation, because he is no longer making money. Nor does it serve as an excuse that he is making no profitable investments, but is using up his bare capital, and is spending his time and part of his means in philanthropic work. In spite of all this, he is a member of society, and must meet his obligations as such, whenever the tax collector comes around. The same is true of an organization. The church takes up just as much space, receives as much social protection and as much benefit from every civic improvement, whether it is making money or not. The state does not forbid it to make money or to engage in commercial enterprises; and its failure to do so is purely voluntary, and is entirely irrelevant to the discharge of its pecuniary obligation to organized society. Its privileges may be free; but what does that mean to those who count them as worthless? It is a cheap evasion of responsibility to offer in lieu of the specific payment of a debt, to render the creditor some form of alleged service for which he has no possible use, and which means nothing whatever to him. This remains true, even if the unbeliever is under the spell of error, and ought to appreciate the blessings of religious counsel. The dance may be one of the most beautiful forms of art; but if Vernon Castle offered to discharge a monetary obligation to a blind creditor by the execution of the most wonderful Terpsichorean evolutions in his presence, there would be no payment of the debt, even though the artistic performance might be intrinsically worth far more than the sum owed, and would be readily so appraised by all who had their eyes. No matter how valuable religious exercises may be in themselves, nor how much satisfaction they may give those who believe in them, the civil rights of the unbeliever remain on a par with those of the believer; and it remains true that the offer by the church of un-desired services can in no way constitute an obligation. Let the church be supported by those who accept its offer, and who desire to profit by its privileges, such as they are. This remains no affair of other persons, or of the state. The benefits of religion are subjective and strictly personal; and the state is in no way qualified to pass on their value. To say that non-churchmen should help pay the expenses of the church because they can become churchmen if they wish to do so, is to say that a debt can be contracted without a consideration.
* Not that the church always regards the payment of itsprivate debt as "a matter of course." The Rev. Dr.Huntington of Grace Episcopal Church, New York city, andWilliam R. Stewart, one of the church wardens, in 1908 askedan architect, J. Stewart Barney by name, to prepare plansfor extensive and expensive alterations in the churchbuilding. The architect did the work in good faith and tothe full satisfaction of the church, but was deliberatelycheated out of his pay on the pretext that, though thechurch wanted the work done, knew and approved of its beingdone, received and was fully pleased with the benefits ofit, yet it had not technically authorized its pastor andwarden to give the order! Grace church is one of thewealthiest religious bodies in New York. Such is Christianhonor and morality, the exalted character of which issupposed to lay the community under a burden of gratitudetoward the church!
THE CHURCH'S COMMERCIAL ASPECTS.
It is not strictly true, however, that the church is in no sense a profit-making institution, or that it has no commercial aspects. If the church were not successful in a business sense, it could not accumulate property or capital, and would not have to worry about exemption. There are more ways of making profits than by straight buying and selling. An organization which is able to play on the hopes and fears, the superstitions and sentiments, the beliefs and enthusiasms of its members and of those who come under its spell, and thereby to secure the means of buying land, erecting buildings and paying v current expenses, cannot honestly pretend to be a purely benevolent society. Let its teachings be true or false, good or bad, the principle is precisely the same. It receives money from individuals, who believe that they receive, in spiritual, to some extent in intellectual and esthetic and even in physical values, an adequate return for what they pay. This is a plain business proposition, whether the value is really there or not. The fact that no definite price is fixed for the services, but that payment is at least nominally voluntary, is wholly irrelevant. A restaurant conducted on the liberal plan of "eat what you like, and pay what you think it is worth," would be no less a business enterprise, and its property taxable as such. As a matter of fact, business men in some lines have actually been known to follow a similar plan. How successful the church has been in this regard may be seen by the enormous wealth which various church corporations have acquired, always under the claim of being non-profit-making institutions. Trinity Church corporation of New York owns hundreds of houses, and pays taxes on some $15,-000,000 worth of property, which it cannot deny that it uses for purely commercial purposes, besides its immense holdings of valuable land and buildings claimed to be used by it only for worship and hence exempt from taxation, amounting to approximately an equal value. Where did Trinity church, which keeps up the sham of representing the faith of the poor Nazarene reformer, who "had not where to lay his head," and who lived mainly by hand-to-mouth charity, get the means of purchasing some $30,000,000 worth of property, if it is a purely non-profit-making institution, which has honestly followed its alleged master's express injunction to "take no thought for the morrow," and to "lay not up treasure on earth"? Exemption on that part of its property used "exclusively for worship," by setting free a large proportion of the moneys accruing to it from its members and benefactors, which would otherwise have been used in paying its debt to the community, enabled it to use its surplus in investments which were of a directly commercial nature. One hand washes the other, and the state is the dupe of the pious legerdemain.
A STRICTLY CASH BUSINESS.
Even the religious and ceremonial features of the church are not free from commercialism. The Romain Catholic church represents the extreme example of the money-making aspect of religion. Its audacity in pretending to deserve consideration as an organization devoted purely to worship, and in no sense to profit, is beyond the power of words to characterize as it deserves. The dupe of papistry pays, in good, hard, current coin, for all that he gets, and for a great deal more than the actual value that he receives. For the pious and credulous Catholic, life is one long litany of "pay, pay, pay," wherever the priest and the church are concerned. The shouting Methodist may be satisfied to yell that "salvation is free," and to take a chance on the collection as a means of defraying the high cost of delivery on the "free" article; but the Roman Catholic priest knows a better trick. It is strictly a cash business with him. The Catholic believer must pay his little ten cents every Sunday for the "privilege" of sitting on a hard bench, and listening to a ceremony very little of which is intelligible to him. In order to catch him in all the relations of life, and to entangle him in a network from which there is not even a momentary escape, the astute hierarchy has devised a series of no less than seven sacraments. So cleverly is the scheme arranged for the trapping of credulous flies that a consistent Catholic can take scarcely an important step in life without incidentally paying tribute in some form to the church, the most monumental beggar history has known. Every real or pretended service of the church has its price, and no evasion is tolerated. The confessional and the system of penance are finely constructed to wheedle or frighten more money out of the ignorant and susceptible. The greedy priest hovers about the sickbed, ready to take any possible advantage of human weakness. The patient or his relatives may be reduced to a sufficient state of imbecility to seek the aid of the church's pretended miracle system or of some of its holy relics. If recovery seems hopeless, there is always the pleasing possibility of coaxing or bulldozing the half dead and mentally decayed victim to make a will in favor of the church, no matter what cruel and unjust deprivations are thereby imposed on helpless dependents. What would be baseness in any other human being, becomes transmuted into the most exalted virtue on the part of the priest; and any graft is permissible and commendable, from the Romish viewpoint, if the church is the beneficiary. An immense traffic is carried on in all sorts of "consecrated" objects for the greatest variety of purposes. Even at death, the church does not relax its hold, but has concocted the preposterous fable of purgatory, in order to keep its foolish dupes continually paying out money for which nothing whatever is given in return. Then there are all sorts of indulgences and dispensations for those able and willing to pay for them, besides the practical coercion by which, under the guise of voluntary beneficence, the slave of superstition is continually mulcted for various alleged needs of the church.
FREE-WILL OFFERINGS NOT ALWAYS VOLUNTARY.
The Protestant churches adopt a different method, not quite so successful in dragging the hard-earned dimes out of the worn purse of the poor washerwoman or in stealing the coppers off the eyes of the corpse, but reasonably efficacious. They, too, to at least some extent make merchandise out of "the house of the Lord." The pew rent system is as plain a business affair as the buying of seats in a theatre. The collection is the most important item in almost every Protestant religious service. It is nominally voluntary, but there are numerous ways of inflicting acute mental discomfort on those who do not come up liberally "to the help of the Lord." By skillfully playing on the emotions of the congregation, and if possible inducing in them a state of hysteria, an astute moneyseeker like Simpson of the Christian Alliance or Billy Sunday of the "gutter gospel" can induce a scared, madly excited, hypnotized crowd to help the Lord to the extent of thousands of dollars, none of which can be recovered by the victims on the next day, when they have become sobered and ashamed of their fit of spiritual intoxication. And the church has the phenomenal impudence to boast that the money thus tricked out of persons reduced to a frenzy in which they did not know what they were doing was "voluntarily" donated! Large funds are also secured by this "non-commercial institution" through church fairs, grab bags, special entertainments and other devices which are held to be decidedly commercial when carried on by worldly people, but which become mysteriously sanctified when conducted for the benefit of the church.
The claim that the church, as a non-commercial institution, is entitled to the kind chaperonage of the state in the shape of exemption from the obligation of paying its honest debts, besides being bad and invalid in itself, has not even the poor merit of resting on a basis of fact. Moreover, since there are plenty of other noncommercial institutions, which pay taxes like any other concern, no reason is given why the church should be the one special pet. Social and recreative institutions are not conducted for profit, nor are Socialistic or Anarchistic groups, the property of which is not exempt from taxation. All of these, like the church, meet the desires or gratify the tastes of individuals, and are of the greatest subjective value to those to whom they appeal, while worthless to everybody else, and in no way connected with the legitimate functions of society in its collective aspect. Hence none of them can justly make the slightest claim to be exempted from the duty of "rendering to Cæsar that which is Cæsar's."
TOWARD THE CONCENTRATION OF WEALTH.
Exemption of church property from taxation is a deliberate invitation to the concentration of wealth, in opposition to its equitable distribution.
While social reformers are straining every nerve to devise and apply effective methods for the breaking down of monopoly, the policy of favoritism toward ecclesiastical bodies is building up the evil in its most aggravated form. If the churches really regarded themselves as simply trustees of the resources placed in their hands by private benevolence and state favor, and spent all or practically all that they received for the benefit of humanity, some defense, though even then an insufficient one, might be made of the practice of tax exemption. The tendency, however, is wholly in the reverse direction. The more the churches receive, the more property they accumulate, heedless of the stern warning of Isaiah, the iconoclastic Hebrew reformer, who, according to tradition, was sawn asunder for offending the priests and the king by the heretical doctrine that Jehovah "would have mercy and not sacrifice" and preferred social justice to religious ceremonialism. "Woe," cried the prophet, "unto them that join house to house, that lay field to field, till there be no room, and ye be made to dwell alone in the midst of the land!"
It needs no expert knowledge of political economy to comprehend how readily untaxed property can be made to multiply. Sharing all the social advantages, and bearing none of the social burden, its owners can bide their time through all the tips and downs of the market, sure to gain in the end.
All things come to him who is in a position to wait longest. While the possessions of others are automatically limited by the effective lien placed on them by the taxing power, the churches can placidly increase their holdings to their hearts' content. In the long run, they can outbid competitors, who must add the cost of annual taxation to the original payment for the property acquired. Safe in the evasion of their civic duties, they have nothing to do but to grow richer and richer. Paying no taxes, they become independent of the state, animperium in imperio, a power rivaling that of organized society itself.
WEALTHY CHURCHES, IMPOVERISHED PEOPLE.
No class in the community can grow steadily richer without causing other classes to grow relatively poorer. The two tendencies are halves of the same process. If a larger and larger percentage of the land falls into the possession of a given institution, it is mathematically demonstrable that a greater number of individuals must remain landless and homeless, and that the cost of access to the remaining land in the community must become greater and greater, making it harder and harder for the common citizen to live. Untaxed property in any community adds heavily to the common burden.
That this is not mere speculation may be seen by a glance at history, where it will be found in land after land, and in century after century, that favoritism to the church, wherever tolerated, has wrought incalculable evil to the people, largely through the heavy accumulation of wealth by the ecclesiastical body. So unendurable has the condition become that in country after country the only possible relief was found to be through wholesale confiscation, thus settling accounts at one stroke. Thus, Henry VIII of England became a reformer in spite of himself, and though personally a dishonest tyrant with few if any redeeming features, at least conferred a lasting blessing on the people of England by forcing the church parasites to disgorge enormous values which had become means of the most intolerable oppression. France and Portugal, though for centuries staunch Catholic countries, found the wealth of the church and the impoverishment of the people to go regularly hand in hand, and were finally forced, in decreeing the separation of church and state, to adopt stringent measures for breaking the monopolistic power of the hierarchy. The Philippine insurrection against Spain was largely an uprising of an outraged people against the priests and friars, who were coming to own everything, and to reduce the population to a state of vassalage. The part played by the priesthood of Mexico in the impoverishment of the people, while the church revenues waxed greater and greater, is familiar to all who are acquainted with the causes which have brought that unhappy land to a state of chaos and wholesale bloodshed.
SOME RESULTS OF THE SYSTEM.
Like tendencies are to be observed as a result of exemption of church property from taxation, wherever the false principle is in vogue, the only variance being one of degree. In Montreal, for instance, we have a striking example of the effect of wholesale exemptions. In 1913, when the evil had reached its height, and relief was imperatively demanded, the church had already come to own no less than one-fourth of the real estate in the community. This was simply the logical outcome of favoring this class of landholders at the expense of all others. The Montreal provisions were unusually lax, thus hastening the inevitable result; but they did not differ in principle from those of the American states which favor monopoly by leaving church property untaxed. The case of Trinity Church of New York city, already cited, with an accumulation of about $30,000,000 in property, is ominous of the fearful possibilities of an indefinite continuance of the policy of permitting one group of citizens to prey upon all the rest. The one missionary society named for St. Paul the Apostle, in the same city, owns not less than fifteen lots of land, appraised at various amounts from $2500 to $11,000 each, and is still adding to its accumulations. It would be hard to conceive of a more unwholesome state of affairs; and the process continues with unabated celerity. The peril against which England found it necessary to provide in the Statute of Mortmain is a very present one. If church property is to be permanently exempted from taxation, it is not difficult to see how an enormous percentage of all the property of the community may ultimately come to be tied up in the hands of these wealthy ecclesiastical corporations which have already made so substantial a beginning in this direction. We are jeopardizing the rights and liberties of future generations.
In this connection, it must be borne in mind that nothing is stationary. The minds of men change from age to age; and that which appears to one generation to be the most rootedly established truth, is in the course of a few decades completely rejected. Religion is no exception to the general rule. The Greek, the Roman, the ancient Norse gods have had their day; and not a worshiper remains on earth to bow before their altars. Christianity may likewise pass; already its active devotees form but a minority of the population. And if Christianity as a whole may ultimately relinquish the field altogether, it is still more unlikely that the tenets of any particular sect known today should hold permanent sway over the minds and consciences of sincere men and women. We are allowing hundreds of millions of dollars of property to be insidiously withdrawn from the community, and tied up in the hands of great corporations which in fifty or a hundred years will be the mere shells of soulless organizations. We are making it possible for them to become our economic masters, long after men and women shall have ceased to find spiritual nutriment in any part of their creeds. By what species of casuistry does any person think it possible to put this forward as sane public policy?
"O judgment, thou art fled to brutish beasts,And men have lost their reason!"
TRUTH OF THE DOCTRINE IS NO TEST.
If the argument has thus far been conducted from the standpoint of the outsider, it is not intended to imply that the case against the exemption of church property from taxation rests in any fundamental way on the assumption that the teachings of Christianity or even the creeds of the churches are false. On the contrary, every most material ground for condemnation of the practice in question would continue to be valid, even if the truth of the Christian doctrine were assumed as a starting-point. "My kingdom is not of this world," is the express utterance put into the mouth of Jesus by his biographer. This obviously implies the principle of absolute religious liberty, so far as the secular state is concerned. The Christ of the New Testament disclaimed the intention of constraining the actions of unwilling followers. Even the man who had resolved to betray him was suffered to go forth in peace with the exhortation: "What thou doest, do quickly." In no part of his teaching is there warrant for religious domination of the state, or for control over the private actions of individuals. The only penalty for disobedience was withdrawal from the privilege of communion with him. Even the passage of dubious authenticity which smacks most of ecclesiastical judgment of the individual, goes no farther than to prescribe excommunication from the fellowship of the saints. "Let him be to thee as the Gentile and the publican," involves at most no more than an injunction to withdraw personal companionship from the unworthy. It is by man's own conscience and by the judgment of God in another world that Jesus expects evildoing to be punished. It never occurs to him to make religion a state affair.
Nay, it is possible to come closer home to the present subject. Unlike the church, which mutters "Lord, Lord," but departs from his teaching and example whenever its convenience is promoted by doing so, Jesus decided this very question on the side of honesty and justice. When this exact issue was placed before him, he not only paid his taxes, but plainly declared the duty of so doing, even though the existing government was one imposed by aliens. That, unlike the church which mocks truth by misusing his name to cover its utter antagonism to all that was vital in his teachings, he was so poor that he must needs work a miracle in order to obtain the tribute money, in no way touches the point at issue. The fact remains that he refused to take advantage of his exceptional position, but set the example of paying his tax to organized society. If the Lord of the church recognized the obligation of performing his civic duty, despite the fact that he was the exemplification of the religious principle, by what right does his church make itself more highly privileged than its master, and seek to set itself above the state?
HOW JESUS MET THE DEMAND FOR TAXES.
Not satisfied with example, Jesus is quoted as setting forth the principle specifically and unequivocally in plain words. The representatives of Judaism put the question to him plainly. "Is it lawful to give tribute unto Caesar, or not?" There could be no dodging the issue. They who inquired of him stood for the church of his period, the church which he himself recognized as such. "They were intrusted," said Paul, "with the oracles of God." Jesus himself referred to their temple as the house of God, and indignantly drove from its precincts the traders who sought to commercialize the sacred enclosure. It was his custom to attend the synagogue, and occasionally to take an active part in the service. If the ministers of sacred things are rightfully exempt from taxation, the Jewish nation, constituting as a whole a priesthood to God, as the channel of his revelation to man, might surely, from the standpoint of the faithful Bible believer, claim that exemption. Nor were indications wanting that they themselves felt so, and looked upon it as blasphemy to assert the contrary. In the hope to fasten a charge of either blasphemy on the one hand, or sedition on the other, on the wandering teacher, they eagerly awaited his answer. When it came, it was unanswerable. "Render unto Cæsar the things that are Cæsar's, and unto God the things that are God's." Cæsar was the lord of the coinage which bore his "image and superscription," God of the thoughts of their hearts and their private lives. Hence, the former rightfully laid claim to the tribute which enabled the public treasury to carry on not only the work of the coinage, but all other public works of a secular character; while the latter would hold them in the end accountable for their failure to obey his commandments, summed up in the injunction to "love the Lord thy God with all thy heart, and with all thy soul, and with all thy strength, and with all thy mind; and thy neighbor as thyself."
The difference between the Pharisees, to whom Jesus laid down the law in favor of the payment of honest taxes, and the churches, who are called upon to-day to perform this elementary civic obligation, lies simply in the greater impudence of the latter. The interlocutors of Jesus, says the text, "marveled, and left him, and went away." It is not stated that they proceeded to mend their ways, and to become honest; but they at least had the decency not to attempt to bluff themselves out of a false position. Confronted with the same issue, the churches of our time reject the commands of their alleged lord and master, and consult only their own greed of profit. They will cheat both Caesar and God out of what is due. That which they themselves hypocritically pretend to adore as the word of God they spit on in their actual performance, by deliberate disobedience. In spite of the almost unlimited capacity of human nature to deceive itself, it is practically incredible that they can seriously believe in the puerile sophistry by which they seek to conjure up pretexts for stealing the public revenues. The one plain reason is that they want the money, and are not honest enough to do their duty to the state which shelters and fosters them. They know this perfectly well, however glib they may be in trying to persuade the credulous that in cheating the community out of part of its revenues they are actuated only by the highest and holiest motives, and that the fact that they happen to be beneficiaries of the steal is merely an irrelevant coincidence. It is possible that there are still marines, to whom such a tale can be told.
In justice to sincere believers in Christianity, who do not make their piety a cloak for greed and dishonesty, it should be stated that a conscientious minority in the churches has consistently accepted the principle of religious liberty and of equal justice and has steadily protested against every infringement of the secular principle, even when the abuse seemed to favor their own interests.
AMERICA'S FIRST SECULARIST.
The first great voice raised on these shores for the complete separation of church and state was that of the Baptist preacher Roger Williams, founder of the Rhode Island colony, which as a state has proved in the latter days one of the worst traitors to the spirit of democratic justice. While the Baptist church as a whole has become no more loyal to religious freedom than any other, and has thus cheaply and basely surrendered its once glorious heritage, it has always embosomed individual members who could not forget that the founders of their sect suffered persecution to the death for proclaiming full freedom of conscience, and for declaring that the state could not lawfully meddle with affairs of religion. The Rev. Dr. Alvah Hovey, for many years head of the famous Newton (Mass.) Theological Seminary, wrote more than one book in which the principles of Secularism were proclaimed in full measure from the standpoint of orthodox religion, and enforced by numberless arguments drawn from the Bible and from theological lore. The relatively small sect of Seventh Day Adventists is constantly active in fighting for the complete separation of church and state, maintaining with ardor that Christianity stands in no need of patronage from human government. Indeed, it is amazing that any Christian, who is not playing a part, but truly believes in the divine origin of his faith, can come to any other conclusion. If the church is of God, it will live and conquer, though all men forsake it, and needs not the feeble prop of political favor; if it is of man, and must therefore risk failure unless bolstered up by artificial aid and by state subsidy, there is no reason why anybody not directly interested in its prosperity should wish to preserve it. Whether of God or of man, it is in no legitimate sense the ward of the state. In recent years, numerous church members are beginning to have some inkling of these truths, and to express their willingness to renounce the adulterous union with the politicians. At the hearings before the Committee on Taxation of the New York Constitutional Convention, in June, 1915, for example, preachers and laymen, representatives of individual churches and of Men's Christian clubs, appeared in favor of abolishing the exemption from taxation enjoyed by the churches. They did so, not as enemies of the church, but as its most far-sighted friends. Thoroughly believing in its divine mission, they were convinced that it could not afford to make itself dependent on graft for its very life.
THE GENUINE SHOULD BE CONSCIENTIOUS.
From the Christian standpoint, the argument against church exemption is as unanswerable as that from the standpoint of the independent citizen. A sham Christian, to whom the church is a means of getting ahead in the world, and whose profession of faith is a cloak to cover his greed and egotism, or a means of purchasing popularity and business success at any easy rate, may find it natural to carry over into his religious life the spirit of commercialism with which he gouges his fellowmen every day in his business relations. It is only natural that such a one should be impatient of any attempt to introduce ethical considerations into a question of self-advantage; for to him it is axiomatic that any way of getting money without being arrested is good enough for himself and therefore good enough for the church, honesty being merely a question of keeping out of the clutches of the police. He is so ignorant of the very elements of morality that he does not even know that he is a hypocrite, and that the kind of thing which stands for religion to him is as worthless as the cheap varnish which constitutes his imaginary respectability. To such as he, church exemption is justified by the fact that the church is clever enough to get away with it. A genuine believer in the Christian revelation, however, will wish the church, as its divinely commissioned repository, to "keep itself unspotted from the world." He will insist that, so far from seeking its private advantage by questionable means, which may by casuistry be made to appear defensible, it shall conceive of itself as "a city set on a hill," which "cannot be hid," and shall, in all things and at any sacrifice, let its "light shine before men," that by reason of its good works and spotless character it may prove that it is of God, and not of men. In case of doubt, he will demand that it refuse to set an example whereby the weakest observer may be caused to stumble.
With a keener jealousy for its purity than that ascribed to the ancient Roman, who declared that "Caesar's wife must be above suspicion," he will insist that it avoid the very appearance of evil. Such a believer will never be found in the halls of legislation, howling for the loaves and fishes, and asking that a secular state stultify itself by stealing money from its individual taxpayers, in order to subsidize the proselytism of the sects. And a church composed of such sincere believers will not give occasion to the enemy to blaspheme by evading its obligations through shallow quibbles about its moral influence in the community, but will prefer to give a practical demonstration of its boasted moral quality by willingly paying its honest debts.
THE CHURCH HARMED BY GRAFT.
Like all false principles, the habit of accepting a subsidy from the state does not fail to bring harm to the church itself, as the intelligent and high-minded among its friends are beginning to realize. It is not with impunity that an individual or institution adopts parasitism as a basic condition of existence. At the New York hearing already referred to the Rev. Charles T. Terry, pastor of the Brick Presbyterian church of New York City, did not hesitate to aver that the removal of the exemption graft would kill many churches. A divinely ordained institution is indeed in a parlous state when it has no shame in confessing that it is dependent for its very life on the favor of the politicians, its God having totally forsaken it. Such an organization is better dead. If the alleged divine head of the church is not able or willing to preserve it, in accordance with his emphatic promise, "even unto the end of the world," it is plain either that his promises are spurious, and hence the whole Christian fabric rests upon imposture and deserves to perish; or that the church which fails for lack of divine aid is a pretender and not the real body of believers whom he is pledged never to forsake. Let those so-called Christians, who cling frantically to the legislature instead of to Christ for the preservation of the agency for preaching his gospel, take which horn of the dilemma they please.
Every form of union with the state has not merely made of the church an instrument of oppression by reason of its preferred position and the artificial power thus conferred on it, but has been poison to the church itself. Its political alliance invariably sullies whatever primitive purity it may be believed to possess. No person having faith in its spiritual mission and anxiety to see it kept "unspotted from the world" and faithful to its "high calling" can fail to oppose every "entangling alliance" which may tend to corrupt it in even the smallest degree. In theory, the church should be purged of all motives of self-interest, and devoted solely to the good of mankind. Exemption from taxation and the lobbying necessary to maintain this special privilege infallibly defeat its alleged aims. In the scramble for political favors, it learns the tricks of "practical politics" at the expense of the unselfish devotion by which alone it could justify its claims to spiritual leadership. It gains material wealth at the cost of its own higher purpose. It unconsciously learns to regard money as the chief object of attainment, and to compromise its sterner principles for self-advantage. "Facilis descensus Averno" is the motto over its downward path.
ARMING CHURCH OPPONENTS.
Even if the church could, by some miracle which has never yet been vouchsafed to it, retain its purity of character while remaining the recipient of state graft, the crippling of its influence would continue. If it wishes to win the world to its gospel, it does ill to put the most potent of arguments in the mouths of its enemies. Let Christians make no mistake on this point. So long as the church continues to mulct the taxpayers for its own profit through the exemption of its property from taxation, it will be held by the multitude to give the lie to its own professions; and it will drive thousands of earnest seekers for truth away from its doors. We do not go to a thief for lessons in the higher morality. If rejection of the Christian message means the loss of immortal souls, their destruction lies on the heads of those representatives of Christianity who prize a few dollars stolen from the people at a higher rate than the privilege of coming forward with clean hands, and being listened to with respect and in a teachable spirit by those whose ears are now sealed against the admission of the gospel message by their unconquerable distrust and contempt for those who come with lessons of moral and spiritual uplift, but whose hands are tainted by the acceptance of graft from politicians who never give without expecting an equivalent in return. In receiving this dishonest money the church is not only guilty of an immoral act, but is legitimately subject to many suspicions of unworthy conduct of which it may be innocent, but which it has debarred itself from being in a position to refute. It has thus tied its own hands with reference to its real work of benefiting the spiritual natures of human beings. Whether the teachings of Christianity are true or false, the adulterous union of church and state creates a reasonable and just bias against them, and prevents them from having a fair hearing. Those who believe that the eternal salvation of mankind hangs on the acceptance of these teachings are, from their own standpoint, incurring a fearful responsibility in placing so huge a stumbling-block in the way of inquiring minds. They have no reply, and can only hang their heads in shame, when we outsiders sharply demand what value a religion can have for mankind if it cannot breed common honesty even in the institution which embodies it and which has no other function than to spread its teachings.
CHIEF DEFENSE OF CHURCH SUBSIDIES.
Since no corrupt condition has ever wanted for apologists, it is not surprising that self-interest has prompted many voluble spokesmen for the churches to cast about for plausible arguments in favor of a system by which they fatten on avoidance of responsibility. While most of such attempts to excuse the inexcusable have already been refuted in advance, a brief summary of those currently employed is desirable, as revealing their utter ineptitude. In practically every case, it becomes self-evident that they are not the true reasons for church exemption, but worked up by way of afterthought. Having already decided to rob us, on quite other grounds, our plunderers sit down to devise specious phrases which may serve to cajole their victims. In reality, the exemption of church property from taxation is, of course, a survival from the times when it was frankly regarded as the duty of the state to support the church and to enforce the dogmas of religion. This medieval view having passed away, so far as the enlightened members of the community are concerned, the subsidizing of the church by the state should have perished with it; but since the churches do not wish to lose their easy money, they have manufactured pretexts for the continuance of the favoritism to which they are self-evidently not entitled in a land and an age of religious liberty and equality.
The chief defense of church graft is based on the claim that religion is the supreme moral agency of the community. This argument is found in many forms, and is highly elaborated by those who put it forward. Boiled down, it expresses the point of view that the church is a voluntary adjunct of the police power; that it lessens crime, and therefore directly saves expense and trouble to society, for which exemption from taxation is only a reasonable return. In part, this argument has already been tested and found valueless. The church claims a kingdom, which "is not of this world," and its main business is to create subjects for that kingdom. To receive salvation, faith is all-essential, moral character being subsidiary. A single act of penitence may atone for a lifetime of crime. The great work of the church is to develop faith, without which the righteous deeds of the purest and best man on earth are nothing but "filthy rags." The vilest murderer, "converted" under the fear of being presently precipitated into a yawning hell, and having no further opportunity to enjoy life on this earth, may pass directly from the gallows or the electric chair to the bosom of Jesus, while his innocent victim, struck suddenly dead without a chance to reflect on possibilities beyond the grave, has sunk to everlasting perdition in spite of possessing a character above reproach. Is this the form of doctrine calculated to raise the moral tone of the community? Let it not be replied that this is the antiquated theology which the liberal and most of the orthodox churches have long since outgrown. On the contrary, it is the teaching of the entire Roman Catholic church and of the largest section of the Protestant church. In its coarsest and crudest form, it has in our own day been preached to huge audiences from one end of the country to the other by the spectacular evangelist, Billy Sunday, as the only true Christianity; and this otherwise negligible religious mountebank has received the explicit endorsement of the principal evangelical organizations and an overwhelming majority of the orthodox preachers in every one of the largest and a multitude of the lesser cities of our land. The churches in which this repulsive and vicious doctrine is taught receive much the larger share of the benefit from tax exemption.
DOUBLE PRICE FOR SALVATION.
But from a social point of view the case is even more serious. It is not the most intellectual and refined classes which even the wildest zealot will claim to stand in special need of religion to restrain them from crime and from all forms of conduct calculated to injure their neighbors in the community, but the most ignorant and crude; and it is precisely these latter types which remain totally impervious to highly developed forms of religious expression, and throng to the Catholic cathedrals and the revival meetings of the Billy Sundays and Gipsy Smiths, where belief is emphasized above integrity of character. Just those persons who may be assumed to need whatever ethical element is to be found in religion are those who receive the least of it. If, in spreading its gospel of faith and obedience to ecclesiastical superiors, the churches incidentally lead an occasional individual to a more honest and upright social life, this result is simply a by-product of the religious operation, and creates no claim on the state. In reclaiming the down-fallen, the church wins another supporter for itself, and adds a soul to the "kingdom." In seeking a subsidy from the state, it foregoes its higher pretensions, and seeks to be paid double for a work which it undertook on its own account. If it is part of the function of the church to teach morality, so is it part of the function of the home; and in the average decent home there is much more specific, concrete and effective teaching of good morals, brought closely home to the individual, than there is in the best of churches. Yet the home does not claim exemption from taxation because of its moral influence. As has been suggested elsewhere, the argument as to moral influence speedily leads to areductio ad absurdum, implying, as it does, that all taxes should be raised from the vicious and immoral elements in the community—that criminals should be the only taxpayers, or that taxes should be levied on citizens and institutions in inverse ratio to the moral character and ethical influence of each! Every legitimate enterprise of any description exercises a wholesome moral influence in the community, and directly benefits society in one way or another; and the church, even taking it at its own valuation, is but one of many institutions which, while existing primarily for ends of their own, are incidentally of benefit to society as a whole. Why should it be the only one to demand a favoritism incompatible with self-respect or with justice to its fellows? The question as to the exemption of educational, charitable and certain other institutions need not here be raised to confuse the issue. Each of these must be settled on its own merits. It is enough to suggest that where their primary function, like that of the church, is something with which the state is not directly concerned, they fall in the same category, and have no right to any subsidy. Where, however, their entire work is directed toward meeting a recognizedly collective need, which the state finds it less practical or satisfactory to discharge in a more direct manner, exemption from taxation is properly invoked as an indirect means of accomplishing the social end. The impropriety of exempting any sectarian or partisan institution results from the entire argument herein contained. As to non-partisan and non-sectarian institutions, the question of propriety is one of fact, to be determined by the best public judgment in accordance with the foregoing principle.
BELIEF AND CRIMINALITY.
While the argument has thus far proceeded on the assumption that the church, in spite of certain questionable teachings, is to be taken at its own valuation as a moral agency, fidelity to truth demands the plain statement of the fact that such definite particulars as are available fail to bear out the claims so positively put forward. This is especially true of our criminal statistics. Even on the most generous calculations, the church membership of the country embraces considerably less than half of the population. If the church were so powerful a moral factor as its supporters declare it to be, we should expect to find the average criminal a wholly irreligious being, with no contact or sympathy with the doctrines of Christianity. What we actually observe is that of all the criminals in penitentiaries in this country, not less than 75 per cent, are of Christian antecedents and profess a belief in religious dogmas; while the number of Christian preachers convicted of crime is so large as to be almost incredible, in spite of the fact that most cases of minor clerical offenses and some of the more serious ones are systematically hushed up, to avoid public scandal for the church.*