Before taking up the subject of statistics, it will not be amiss to quote the exemption law of New York as typical of church graft at its worst. It will be seen that references to religious uses and purposes are ingeniously smuggled in, side by side with much verbiage as to institutions serving a public purpose, so that they may appear to fit naturally among such bodies as so minister to the collective needs of the community that they deserve to be subsidized by the state. For this reason, it is best to cite the germane portions of the statute in full, instead of isolating those that relate solely to the churches. Incidentally, it will be noted that the churches are not once mentioned by name. It is the nature of graft to seek shelter under evasion, and to avoid clear expression of its intentions. The following, then, is drawn from Section 4, subdivision 7, of the Tax Law of New York: "The real property of a corporation or association organized exclusively for the moral or mental improvement of men or women, or for religious, bible, tract, charitable, benevolent, missionary, hospital, infirmary, educational, scientific, literary, library, patriotic, historical or cemetery purposes... and the personal property of any such corporation shall be exempt from taxation. But no such corporation shall be entitled to any such exemption, if any member or employee thereof shall receive or may be lawfully entitled to receive any pecuniary profit from the operations thereof except reasonable compensation for services in effecting one or more of such purposes, or as proper beneficiaries of its strictly charitable purposes; or if the organization thereof, for any of such avowed purposes, be a guise or pretence for profit... or if it be not in good faith organized or conducted exclusively for one or more of such purposes. The real property of any such corporation or association entitled to such exemption held by it exclusively for one or more of such purposes, and from which no rents, profits or income are derived, shall be so exempt, although not in actual use therefor by reason of the absence of suitable buildings or improvements thereon, if the construction of such buildings is in progress, or is in good faith contemplated by such corporation or association.... Property held by any officer of a religious denomination shall be entitled to the same exemption, subject to the same conditions and exceptions, as property held by a religious corporation."