Turn now to the last sentence in the law as quoted. This works in two main ways. In the first place, it is special legislation in favor of the policy of the Roman Catholic church of placing church properties in the hands of bishops, over whom there is no adequate check. The congregation might as well be so many cattle for all the rights they have over the church property accumulated through their sacrifices. All they are for, in the eyes of the hierarchy, to which they submit with the docility of sheep, and less than a sheep's intelligence, is to pay. Contrary to the entire spirit of self-government, the State of New York endorses this exploitation and tyranny, and ordains that the irresponsible bishops shall hold other people's property free from all taxation, to use or abuse as they see fit. The provision also makes it possible for any individual to start a church on his own hook, for any ulterior ends he may see fit, and to maintain sole authority over the property as an "officer of a religious denomination," thus under the color of religion to claim divine sanction for the most anti-social ends, and to receive a subsidy from the state while doing so. Its second use is to complete the parasitical status of the ordinary parson by exempting his house and land from taxation, provided only he is not using it to buy and sell goods, but only for the pretended service of God. When the land appreciates, he may sell at a profit, and start to "serve God" in a brand new parsonage, putting into his own pocket the surplus cash thus sweated from the community. Like the church, he may gamble in land values to his heart's content. As he pays no taxes, he cannot lose, and can hold on indefinitely, where the ordinary real estate dealer must let go his holdings if the market runs against him. The state thus interposes to favor one land speculator above another, and to tempt the clergyman to neglect his spiritual duties for financial profit. The provision is thus an outrage on the community, an unfairness to the real estate interests, and an injury to whatever is good in religion. A FEW FIGURES. The amount of the indirect subsidy annually paid to the churches by our government which pretends to separation of church and state cannot be exactly determined. Statistics of the value of church property are inaccurately gathered, with a tendency to underestimate; and tax rates, of course, vary within very wide limits. Taking the figures as we find them, however, and assuming an average tax rate of $1.50 per $100, we shall still arrive at striking results.