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.* * See "Religion and Roguery," by Franklin Steiner. Price 10 cents. For sale by The Truth Seeker Co. Also "Crimes of Preachers," for sale by the same. Price, 35 cents,