for not divulging information obtained in his professional capacity. Probably New York has the most complete code(86) relating to religious corporations. *51.* _Real Estate, Parish, Diocese, Taxation._—It is very important that a congregation about to purchase real estate should examine and understand the statutory law of the State governing the powers and authority of the Church as a civil organization. In some States there is no special law for incorporating religious societies; while in most States there are special provisions therefor. For this reason, I emphasize the fact that no parish or clergyman is justified in organizing a congregation or purchasing land without first knowing the law of that particular State. But generally it is best that each congregation be incorporated and that its property be held in the name of the corporation, so that the debts of one corporation will not embarrass the diocese, and that bequests and gifts made to a church may be enforced in the courts. The proceedings to incorporate are fully stated in the statutes of each State. One of the things of the utmost importance is that any notice to be given must be given strictly as required by law.(87) Another is to incorporate in the way that avoids taxation.(88) *52.* _Riot, Damages._—Under a statute providing that a person whose property is destroyed by riot may bring suit against the county for damages, a corporation for religious purposes, as well as an individual, has a right of action.(89) *53.* _Use, Change, Parsonage, Discipline, Doctrine, Curate._—When a fee simple is acquired by a religious corporation, without restriction as to quantity, but limiting the purpose of its use, a subsequent Legislature, with the consent of the corporation, has power to change or abrogate altogether the restrictions as to the use of the land.(90) And the Legislature may empower the church corporation to convey a house devised to it for a parsonage with a condition that it be kept in repair, and invest the proceeds in other property to be held for the same purpose.(91) A State legislature can not interfere in church discipline and doctrine, as by legislating what shall constitute a curate in the Catholic Church.(92) CHAPTER V. UNINCORPORATED CHURCH SOCIETIES