Tax Assessment

Tax, Assessment

From the book The Clergyman’s Hand-book of Law, about Tax, Assessment (1): A tax assessed upon the pew of a religious corporation in part for purposes not specifically named in a deed of the pew, which alone gives the power to make such an assessment and which strictly defines and limits such power, is invalid in toto.438 The right to make an assessment on pews must be founded upon law, else it can not be enforced.439 When a congregation sells pews at auction rent free for the purpose of building a church, it has no power thereafter to assess the pews for the salary of the minister.440

Resources

Notes and References

1. Charles M. Scanlan, The Clergyman’s Hand-book of Law. The Law of Church and Grave (1909), Benziger Brothers, New York, Cincinnati, Chicago

See Also

• Religion
• Church