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 Ought Church Property to Be Taxed? individually, is not required.1 In a more re stricted sense, taxes are revenue collected from the people for objects in which they are interested, and contributed for things useful, and conducive to their welfare.11 Mr. Blackwell discusses the general subiect of taxes and taxation in a luminous nvn. er, and maintains that taxes are impisi-d by the legislative power of a State to laisc money for public purposes, and can be levied for public purposes only, and that the taxpayer, according to the theory of our sys tem, receives a just compensation in the benefits conferred by the government, in the proper application of the tax.3 Now, the objects of taxation have been well and succinctly stated by Dr. Gregory in his work on Political Economy. He says the purposes for which taxes may be legiti mately taken are: (i) Public administration, including the legislative and judicial func tions, and the general adminstration by the executive officers of the government. (2) Public safety, to be secured by police or mili tary power against foreign or domestic foes. (3) Public improvements for the general wel fare, by public works. (4) Public intelligence, to be promoted by public schools, public libraries, scientific investigations, and scien tific and art collections. (5) Public charities, or the care of the poor and the unfortunate or afflicted classes.—the insane, the imbecile, the deaf mutes and the blind." The same writer argues that the right of government to levy taxes is supposed to rest upon the duty of each citizen to contribute for the com mon safety and for the promotion of public order and well-being.6 1 Desty on Taxation, sec. I. 2 Desty on Taxation, sec. i. 3 Blackwell on Tax Titles, pp. I and 2. See also Rafalif ami Lawrence's Law Dictionary, Titles: " Tax" and "Taxation." 'Gregory's A New Political Economy, pp. 341 and 432>ld. p. 342.

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Passing for the present the further consid eration of a tax, let us consider another ques tion suggested by the discussion, viz., the subject of exemption from the payment of taxes. Exemption from taxation is a privi lege not enjoyed by others; a private law in c'erogation of a common right. It is held to be contrary to the first principles of civil lib erty and natural justice, and to the spirit of the constitution and laws, that one citizen should enjoy privileges and advantages de nied to all others under like circumstances, or to be subjected to losses, damages, suits or action, from which all others, under like circumstances, are exempted.8 Mr. Sterne, in his excellent work on the Constitutional History and Political Develop ment of the United States, says: "Exemp tions from taxation have been a fruitful source of mischief."7 In the foregoing is presented most respect able authority of the injustice and mischievousness of exemption laws. Now, the Church seeks the protection of government in the enjoyment of the same rights and benefits guaranteed to individuals, such as the pro tection afforded by the fire and police de partments. Why, then, should the Church be granted immunity from taxation when it secures the very advantages which the tax payers provide? Why should it be willing to receive, yet unwilling to give? There is something strangely inconsistent with this practice and the admitted professions of the Church. It is obvious from what has been already said that a tax is a burden having an exact and certain money value, which is never will ingly assumed by those on whom it is im posed; that it is, in a sense, the price of living under human governments; that this burden is permitted and borne by the individual be 6 Desty on Taxation, p. 122.

7 Sterne's Constitutional History of the United States, p. 261.