Exempting the Churches: An Argument for the Abolition of This Unjust and Unconstitutional Practice

In Short

This polemical work presents a rigorous case for ending the tax-exempt status of church property. The author contends that such exemptions constitute a hidden, state-sponsored subsidy, forcing taxpayers to indirectly fund religious doctrines they may not support. By examining the historical origin of church-state entanglements and the modern economic reality of massive, untaxed ecclesiastical land holdings, the book demands a return to a truly secular governance. Its enduring relevance lies in its uncompromising insistence that religious institutions should operate as private entities, fully responsible for their own financial obligations.

The Story

The author begins by framing the struggle for democratic progress as an ongoing battle against special privilege. He argues that modern civilization must shed the remnants of medievalism, specifically the unearned status afforded to the church. The narrative arc moves from the historical roots of the problem—dating back to the era of Constantine—to the present-day economic consequences of tax policy. He posits that Constantine’s adoption of Christianity was a calculated move for political power, creating a precedent where church and state became inextricably, and destructively, linked. This historical context sets the stage for the book’s central argument: that the current exemption is not merely a legal detail but an active, ongoing violation of the separation of church and state.

As the argument progresses, the author dismantles the common justifications for exemption. He rejects the notion that churches are inherently "moral" or "educational" agents entitled to public support. Instead, he characterizes them as competitive doctrinal organizations that, like any other, should bear their share of social burdens. He points to the vast, untaxed real estate holdings of powerful church corporations in major cities, contrasting these with the modest means of the average taxpayer. He argues that this setup creates an "imperium in imperio"—a state within a state—that grows wealthy through land speculation and the avoidance of public duty.

The discussion then turns to the consequences for the church itself. The author posits that this "graft" fosters parasitic dependency, ultimately corrupting the church’s supposed spiritual mission by tying its survival to political favors rather than genuine devotion. He highlights the irony that many churches, while claiming to represent a higher moral order, frequently act with commercial coldness, even defrauding those they hire. He further disputes the moral superiority of church members, citing statistics to challenge the assumption that religious belief correlates with reduced criminality.

The book concludes by reasserting that true religious liberty requires an absolute divorce from the state. The author maintains that if a religion cannot survive without a state-provided financial cushion, it is fundamentally flawed. He calls for the total abolition of all such exemptions, framing it as a necessary step to protect the dignity of the state and the liberty of the individual. He leaves no room for compromise, insisting that the logic of democracy demands that every institution, regardless of its claims to divine authority, must be treated as an equal participant in the economic life of the nation.

How It Unfolds

The historical foundation The author traces the union of church and state back to Constantine, framing the emperor as a manipulative figure whose political strategies corrupted the early church. He argues this period established a pattern of "ostentatious piety" and "unbounded corruption" that continues to haunt modern civic life.

The case against privilege The focus shifts to the economic unfairness of exemptions, comparing churches to other philanthropic or scientific institutions that must pay their way. He argues that tax exemption effectively forces the public to subsidize the spread of specific, often mutually exclusive, religious doctrines.

The reality of church wealth The text analyzes the concentration of untaxed property in urban centers, showing how a few wealthy corporations control vast amounts of land. He illustrates that these organizations use their tax-exempt status as a shield for speculative wealth accumulation, effectively placing them above the common citizen.

The corruption of the mission The author explores the internal decay of the church, arguing that reliance on state subsidies degrades spiritual integrity. He contends that an institution dependent on legislative handouts for its survival has abandoned its own core tenets.

The final demand for equality The concluding sections call for a clean break, arguing that the separation of church and state must be absolute to be meaningful. The author asserts that the only path forward is the total repeal of tax privileges, restoring the church to a purely private, voluntary sphere.

The People

James F. Morton serves as the unwavering voice of secular reform, acting as the primary investigator who challenges the legitimacy of ecclesiastical privilege. He takes on the role of the advocate for the "unchurched" citizen, whose voice he believes is ignored by the state. Opposing him are the "church apologists"—politicians and clergymen—who maintain the status quo. These figures are characterized by their "impudence" and their reliance on legalistic sophistry to hide the reality of their tax-funded survival. The author also invokes figures such as the Emperor Constantine, whom he presents as the original architect of the church-state corruption, and the prophet Isaiah, whom he cites as an early voice for social justice against priestly excess. These figures function as symbols: Constantine as the embodiment of political opportunism, and Isaiah as the ideal of an ethical, non-commercial faith. Finally, the author references figures like the Rev. Charles T. Terry, whose testimony at a constitutional convention serves as a primary exhibit of what the author views as the "treason" of church leaders who openly demand state support.

In Its Own Voice

"To relieve the property of a church from taxation is to appropriate money, to the extent of that tax, for the support of that church."

The author quotes this line from Robert Ingersoll to establish the core economic argument that tax exemption is essentially a direct, state-funded subsidy.

"If the church existed primarily for ethical purposes, we should not have the spectacle of some hundreds of struggling sects, each loudly proclaiming itself as the great repository of fundamental truth."

This sentence follows the author’s critique of the church as a competitive, doctrinal organization rather than a unified moral authority.

"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."

The author uses this cutting observation to argue that the church’s financial dependency on the state undermines its own claims to divine protection.

What It's Really About

At its core, the book is a study of the meaning of secularism in a democratic society. It questions whether any institution can exist as a "special pet" of the state without undermining the equality of all citizens. The argument is rooted in the belief that true liberty can only thrive when the government treats all property owners by the same standard, regardless of the nature of their organization. It explores the tension between voluntary belief and forced participation, positing that when the state exempts a church from taxes, it essentially coerces every taxpayer into supporting that church. Ultimately, the question is whether the state should facilitate the growth of private, ideological monopolies at the expense of the public treasury.

Why Read It Today

Readers interested in the history of secularism and the legal nuances of the establishment clause will find this a sharp, intellectually bracing read. It is a work of early 20th-century polemic, and it carries the tone of that era: direct, combative, and unapologetically bold. The author does not shy away from harsh labels for religious leadership, which may strike some modern readers as inflammatory, but those looking for a clear, historical articulation of the "separation of church and state" argument will find it here in its most concentrated form.

The prose is precise and logical, though the reader should be prepared for the author's strong, anti-clerical bias. The book is not interested in diplomacy; it is interested in conviction. It is a useful companion for understanding how debates over tax policy and religious influence were framed a century ago, and how many of those concerns—urban land use, the definition of public good, and the limits of government favoritism—remain remarkably active in the current political landscape. While the language of the period occasionally reflects the intense sectarian friction of 1916, the underlying questions regarding the fairness of subsidies for private beliefs remain as pertinent now as they were then.