The evils attendant upon subsidizing any form of sectarian institution, whatever its social services, are too great to be ignored. Yet, making the largest possible concessions to these bodies, such grounds of expediency as may at present be held to justify their exemption from taxation cannot legitimately be extended to the churches, whose mission is in no way allied to any function of organized society. The taxation of church property is demanded by every consideration of sound public policy, common sense, democracy and justice. In the day when these principles are heeded, the people will come into their own. The matter in this pamphlet is an expansion of the argument made by the author, June 1, 1915, at a hearing held in the Senate Chamber at Albany, New York, before the Committee on Taxation of the Constitutional Convention, in support of an amendment offered by James L. Nixon of Buffalo, to abolish all exemptions of church property from taxation. End of Project Gutenberg's Exempting the Churches, by James F. Morton. Jr.