306 THE POPULAR SCIENCE MONTHLY. 



There are, however, two features of this subject which I am not will- 

 ing to pass in silence : 



1. As to that class of quasi public corporations, such as street and 

 elevated railways, ferries, gas companies, and the like, which derive 

 all their privileges from the municipal government and are subject to 

 its control. From modest beginnings these organizations frequently 

 grow to vast proportions, and their plant and franchise become a 

 most valuable property. 



When first introduced the popular demand for this class of improve- 

 ments ordinarily enables these companies to secure specially favorable 

 terms from the municipality. As time passes they become thoroughly 

 established and wealthy, even if they do not become arrogant and de- 

 fiant. Their contributions to the revenues of the city, however, con- 

 tinue to be based on the favorable conditions under which they were 

 first brought into existence, and in no sense amount to a fair return 

 for the privileges and immunities granted to them. In all such cases 

 the city might be protected by reserving to itself a fair proportion of 

 the receipts of these companies, which should be in lieu of all other 

 forms of taxation. 



Under such an arrangement the tax on the corporations would be 

 determined by their own prosperity, being light when their earnings 

 were small, and larger with their increased ability to pay, and the city 

 would receive a just return for the benefits it conferred. 



2. I would call attention to the exemption of certain property from 

 the payment of its share of the public burdens. I refer to the elaborate 

 and costly church edifices which are so prominent a feature of every 

 large city. Though I do not believe that the position is logically 

 sound, nevertheless it is in accordance with the traditions of this peo- 

 ple, and in harmony with the principles on which our State and na- 

 tional governments are founded, that buildings used for public worship 

 should be exempted from taxation, and to this practice, as applied to 

 modest structures of reasonable value, I do not offer any opposition. 

 But it seems to me to be clear that the magnificent structures which 

 abound in all our large cities can not claim a place in this category. 



It is scarcely a proper use of language to denominate them houses 

 of public worship. Though they are nominally open to the public, still 

 their appointments, their furnishings, the style of their services, their 

 practically reserved seats, the restrictions as to the time of admission 

 of any except pew-holders, and the accommodations provided for the 

 public, all warrant the statement that they are really the private re- 

 ligious club-houses of wealthy parishioners, whose right to erect and 

 maintain and enjoy them is unquestionable, but whose right to do all 

 ilii^ it the public expense is by no means so apparent. 



These institutions share in all the benefits of the city government, 

 are guarded by its police, arc protected by its fire department, are ap- 

 proached by streets lighted, cleaned, and paved at its expense, and, in 



