TAXATION. 67 



Tin's property deserves very difTerent treatment, as it holds very 

 dillorent relations to the State, from that which is controlled by 

 private parties for individual ends. 



The State will be slow to repress, by taxing such property, the 

 liberality of any of her people who by their generous gifts re- 

 lieve her of a part of the burden which otherwise her own best 

 interests would demand that she assume. As regards local 

 assessment no injustice is done, as is shown by the fact that towns 

 will give large sums to secure in their midst the location of a 

 literary institution. 



It is easy of demonstration that the loss from exemption in such 

 towns is more than ten-fold made good in the enhanced value of 

 surrounding property, and in the direct and reflex advantages 

 from such institutions to their citizens. Not until the State can 

 aflord to double her prisons, to double her jails in every county, 

 and her poor- bouses in every town, can she aflord to tax the 

 generosity which through these institutions contributes so largely 

 to her highest interests. 



The argument in favor of exempting the property of literary 

 institutions applies to a certain extent with increased force to the 

 property of religious institutions. Whatever religion may do for 

 or teach in regard to the future life, the State has to do with it with 

 relation to the present life, — and she cannot aff'ord to do without so 

 potent an auxiliary in the conservation of social order, in freedom 

 from crime, in the preservation of moral purity, and in all that relates 

 to her own sure and high prosperity. Every civilized nation and 

 state in the history of the world has evoked its aid and more or 

 less prominently contributed to its support and extension. 



So far, however, as the purposes of the State are concerned, a 

 church edifice costing from $10,000 to $20,000 contributes as 

 eff'ectually to the end in view as one costing $500,000, and per- 

 haps more effectually. On esthetic principles the more costly 

 building may be the more desirable, but that is not the immediate 

 purpose to be subserved, and hence need not be considered. The 

 argument for exemption, therefore, applies only to a certain 

 amount of church property, and that, the amount by which the 

 interests of the State may be directly subserved. 



It may be said that railroads and steamboats, and telegraph 

 lines, likewise subserve the interests of the State. It will be 

 answered that railroads are established, steamboats built, and 

 telegraph lines constructed, to subserve private interests, the 



