american atheist magazine sep 1964

8/10/2019 American Atheist Magazine Sep 1964

1/47

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and 9 August-September 1964

D ouble Issue: O ne D

NO CATHO LIC M AY P OSITIVELY AND UNCO ND ITIO N AL LY A PP RO VE

O F THE PO LICY O F SEPARATIO N O F CHURCH AND STATE.

------M SGR. O 'T90LE, CATHO LI C UNIVERSITY, W AS HIN GT ON . D . C

THE CATH~L lC CHURCH MUST BE THE B IGGEST CORPORAT IO N IN THE

UN IT ED STATES . OUR ASSETS AND REAL ESTATE HO LD ING S M UST EXCEED

THOSE O F STANDARD OIL , A .T . T ., AND U . S . STEEL CO MB INED .

-- ----FATHER R ICHARD GR IDER , W IDELY KNOW N CATHOL IC PR IEST

W I T H P R U D E N T M A N A G E M E N T . T H E C H U R C H E S O U G H T T O B E A B L E T O

C O N T R O L T H E W H O L E E C O N O M Y W IT H IN T H E P R E D IC T A B L E F U T U R E : '

- - - - - - R E V . D R . E U G E N E C A R S O N B L A K F B L A K E . C H IE F A D M IN I S T R A T I V E O F F IC E

O F T H E U N IT E D P R E S B Y T E R IA N C H U R C H . P A S T P R E S I D E N T O F T H E N A T IO N A

C O U N S E L O F C H U R C H E S

HE MOST EFFECflVE WAY TO ESTABLISH ANY INSTITUTION IS

INANCE IT; AND THIS TRUTH IS REFLECfED IN THE APPEALS

URCH GROUPS FOR PUBLIC FUNDS TO FINANCE THEIR RELIGI

HOOLS. FINANCING A CHURCH EITHER IN ITS STRICTLY REUGI

TIVITIES OR IN ITS OTHER ACTIVITIES IS EQUALLY UNCONSTI

TIONAL, AS I UNDERSTAND THE ESTABLISHMENT CLAUSE.

'-WILLIAM O. DOUGLAS, SUPREME COURT ASSOCIATE JUSTICE

I S I S S U E , R E V IE W A N D D I S C U S S I O N O F T H E C H U R C H T A X C A


2/47

I n T h i s I s s u e

T he C hu rch Ta x Cas es .

In tro ductio n .

Tax The Chu rch (P rope rty) Case . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2

Person a l M otiva tio n s fo r L itigat io n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2

Lemo in C ree , E dito r-in -Chie f

M ar ian Wa lke r, A ss is ta n t to th e Ed ito r

I

Ro lph B lo is , A I Stohl , Ro ber t An ton W il so n, A sso ci a te Ed ito rs I Stev e

W agne r, Yo u th Sectio n Ed ito r

I

Lou A lt, S tep hen Bu rglund , Pe ar l Cline ,

Gus Go lt z, Leonard Ker pe lm an , V ir gil M cCla in , S te war t Sm ile y, Co n tri -

b u tin g Ed itor s I M ari a C ree , Genera l M an age r I.

Re view o f the Pr og ress o f the Tax The Chu rch (Prope rt y) Su it . . . . . . . . . . . .. 2

The Theo ry and Sta tu s o f Su it. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3

Te s timony G iven a t the Ta x The Chu rc h (P roperty) Tr ial . . . . . . . . . . . . . . . . . 9

P roblem s and D ifficu ltie s in the Chu rch Tax Ca se s . . . . . . . . . . . . . . . . . . . . . . . .. .14

Appea l: W h at Y o u Can D o to Assur e th e Success of the Chu rch Tax Case s ... . . . . . .. 18

Un re lat ed Bus iness D ed uctio n Su it. . .. 19

Person a l M o tiva tio n s fo r Litiga tion . . . . . . . . . . . . . . . . . . . .. . . . . . . ... 19

Sta tu s o f th e U nre la ted Bus ine ss D ed uctio n Su it . . . . . . . . . . . . . . . . . . . . . .. 19

T he S tr ategy and Th eo ry o f the Su it. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 19

C hu rc h B us in es s --Fr om the W all Stree t J ou rn a l. . . . . . . . . . . . . . . . . . . . . 21

Un ited Sta te s Supreme Cau r t Prayer and Bibl e D ecis ion ,

Suprem e C ou rt A ss ocia te Ju s tice Wi l liam O . Doug la s , Co ncurring. . . . . . . . . . .. 25

Tho se R el ig io us M ag az in es , Ra lph Bl o is . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 26

M or e o n Pe ar l C lin e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 29

Autob io grap h . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 29

Th e Sca rle t Let te r. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 30

Ye G >d s . . . . . . . . . . . . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 31

Co nc er n in g D ivin e In sp ir a tio n and Releva tio n , Stephe n L . Bu rglund . . . . . . . . . . . . . . . . . . . .. 32

M ore o n Kenne th K linkert, Avo wed A the is t, Cand id a te U .S. Sena te 33

You th S e ct io n , Ed ited By Steve Wag ne r. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 35

Le tte rs to th e E ditor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 36

Advertisements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 41

Propo sed A me nd me nt to Add Unde r G>d to the Cons titu tio n Pre am ble ... ...... B ack Cove r

P u b l i s h e r ~ .T H E F R E E T H O U G H T S O C I E T Y O F A M E R IC A I N C .

P r i n t e d b y .. G U S T A V B R O U K A L F R E E T H O U G H T P R E S S .

The American Atheist is published monthly 11 months

per year (August - September combined) by the Free-

thought Society of America, Inc., a non-profit, non.

oolitic al , educational corporation. Publication office

is at 2502 North Calvert Street, Baltimore, Maryland


3/47

The American Atheist

T H E C H U R C H

T A X C A S E S

Last month we presented considerable informa-

indicating that there is a growing movement

outlaw neutralism towards religion. Just this month

ator Boggs (R, La) proposed a Constitutional

endment that would add the words under God to

preamble of the Constitution. Pope Paul has issued

statements linking Atheism WIth communism and

ging intolerance of Atheism (let us hope that

never goes as far as Pope Leo and announces that

is not a sin to murder an Atheist but a duty).

A movement to outlaw neutralism towards religion

encourage intolerance of Atheism is in itself alarm-

in a democracy such as ours. Even more frighten-

is that the church is gaining an even tighter grasp

our economy so that in the predictable future, should

bars be thrown in its way, it could gain control of

economy and be in apo sition to enforce laws out-

ing neutralism towards religion or tolen tion of

Therefore, as the movement to outlaw neutralism

ards religion and the efforts by the church to gain

trol of our economy gain momentum, it becomes

gly imperative that the struggle for Religious

edom (freedom from as well as illreligion) be stepp-

up and effectively directed. The time for action

now. The current United States Supreme Court is

hout question the most liberal court in our history,

Baltimore, Maryland 21218

The time could not be better to seek the aid of the

Court in establishing complete and utter separation of

church and state, thus permanently baring any possi-

bility of outlawing neutralism towards religion or tolera-

tion

01

Atheism. As Justice Douglas has said, the

best way to establish an institution is to finance it.

Therefore, the answer to this dilemma is the church

tax cases now pending.

I NTRODUCT ION

The writing on the wall is clear: the court has all

but spelled out that tax exemptions granted to the

church on its property and on its income from busi-

nesses unrelated to its religious function are uncon-

stitutional because they clearly violate the Establish-

ment Clause. We are confident once we reach the

United States Supreme Court we will win a favorable

decision in the church tax cases.

It is our purpose here to explain and set forth the

theory of these two cases in clear terms, to report the

progress in each case and the special problems and

difficulties we have encountered, to give the argu-

merits of the other side, and to outline the future course

of action.

There are two church tax cases now pending in the

city of Baltimore, Maryland. The first case is a suit

against Louis L. Goldstein, Comptroller of the Trea-

sury of Maryland, to force the church to pay taxes on

its real property. This suit is known as the TAX THE

CHURCH (property) suit. The second case is a suit

against the Internal Revenue Department of the United

States to force the church to pay taxes on income from

that real property and all other income from businesses

owned and/or operated by the church and unrelated to

its religious function. This suit is known as the UN-

RELATED BUSINESS DEDUCTION suit.

These two church tax cases can end the abuse by

the church of our tax. systems. They are litigations of

major importance with far reaching implications. These

cases will be known as milestones in church-state

relations. Let us examine each case.


4/47


T X T H E H U R H

P R O P E R T Y

S E

PERSONA L M O TIV A TIO NS F OR L IT IG A TIO N

Although it is widely known that of the 30% of all

real property (including huge government holdings)

that is tax-exempt, the church owns about one-third,

it is .seldom mentioned that churches are usually lo-

cated on the choice st corners and the best sites for

bus inesses. Being aware of these facts, we have en-

tered the TAX THE CHURCH (property) case because

we feel that our conscience has been violated in that

we are forced to support institutions in which we do

not believe. Through the tax exemption now granted

to the church on its property, it receives gratus an end-

less list of government services and protections for

which we must pay. The non-religious organizations

to which we .belong+do not receive this aid; therefore

although our organizations, in our opinion, make, or

could make a far greater contribution to society than

the churches, they. are .financially unabl~ to compete

(e.g. buy air time) with the church .. .Inshort, ,weob-

ject to the tax exemptiori granted to the church on its

real property because not only does it violate the

Establishment Clause

a

the Constitution,

-but ,

in our

opinion, the benefits returned to society by the church

do not jus tify thi s tax exemption. Since the Freethought

Society of America has .intervened as co-plaintiffs

(along with Lemoin and Maria Cree), the personal

reasons for entering the suit are, as many and. varied

as the members 'o f the organization. This is not a one

man show, but a suit belonging to and paid by a large

number of people interested in a better society ..


REV IEW OF THE PROGRESS OF TH

TA X THE CHURCH (PROPE RTY ) S

This suit was filed in October of 1963 at

of the Board of Directors of the Freethough

of America (8.S.A'> in behalf of Mrs. Mada

and lier mother, Leddie Mays (a tax-paying

owner) The suitwas filed by Mr. Leonard J. K

in the Circuit Court No. 2 of Baltimore Ci

Louis L. Goldstein, Comptroller of the Tr

Maryland. The expenses were paid by F .

Other Americans, Inc.) and Mr. Kerpelman., C

Counsel, handled all the details, including t

ing and coordinating of supporting suits

states.

Both sides mutually agreed to a number of

ments of the trial (or hearing) to provide time

quate preparation so. that the act ual first h

not occur until July 1,1964. Shortly, before

(June 21),Mrs.Murray jumped bail and fled

I

family to Hawaii nearly causing _the suit

inU;oblivion (discussed at .length in the J

of this magazine) . In an emergency meeti

Board of Directors Mrs. Murray :was relieve

duties as president and editor of the F

Society of America (and of Other America

a sister corporation). At the same meeting

tor was elected as president and appoirited

both corporations. Fortunately, your edito

Kerpelman, the c rrporation counsel, acting

effort were able to prevent the state from th

case out (also discussed at length in the Ju

At th~ July 1 hearing, in an effort to s ave the

assure its continuation, ,we petitioned the co

the names of Lemoin 'and Maria Cree and

thought Society of America as co-plaintiff

suit. At the hearing your editor testified as a

and as a tax-paying property owner objecting

forced to support institutions in which he. doe

lieve. Unless this appearance as witness

made and testimony given; the case could

continued.


5/47


A few days after the hearing, apparently because we

intervened as additional co-plaintiffs, thus de-

ving Mrs. Murray of her grandstand grab for glory

attempted to fire Mr. Kerpelman from the suit (for

)but found that she could not because he is

corporation counsel acting at the request of the

l board rf directors. This action, on her part, was

nical because the addition of co-plaintiffs to the

t, including the society so that all of the members

e a direct part in the suit, was an action absolutely

ssary for the continuation of the suit. The result

s that Mr. Kerpelman, recognized in legal circles as

most skilled and dedicated lawyer in the field of

ate separation, no longer represented Mrs.

ray in the suit but only the new co-plaintiffs. As

ssed in the July issue it is quite certain that Mrs.

rray will be dropped from the case by the state.

On July 31, the brief (memorandum of law) as re-

by the judge was submitted which summarized

position and arguments at the hearing. It is a high-

informative document and will be presented in part

Mr. Kerpelman in this issue.

On August 10, Judge Barnes issued the following

r officially adding us as co-plaintiffs to the suit:

RE: Murray, et al vs. Goldstein, et al

Chrcuit Court No.2 - No. A38851

Enclosed is a copy of an Order of Court filed

ay in the above-entitled case granting leave to

in Cree and Maria Cree, his wife, and Freethought

y of America to intervene as additional parties

ntiff to file their Interlienated Amended Bill of

(copies of which you have), providing that

Answers of the Defendants be deamed refiled as

wers to the Interlienated Amended Bill of Complaint

h leave to each Defendant, if so desired, to file a

ental Answer on or before September 25, 1964.

Very sincerely yours

Wilson K. Barnes

Judge

September, 1964


Opinion of the judge will be rendered in late Septem

ber. Naturally, we expect to lose. No matter who win

the losing side will immediately appeal this decision

to a higher court, the state appellate court. Then w

feel that we are well on our way to the United States

Supreme Court, where the issue should properly b

settled. As stated, once there--the real problem i

getting there--'We expect to win.

Mr. Kerpelman is on his five-day vacation with hi

family in West Virginia. Mr. Kerpelman and his famil

sojourned overnight on their way to West Virginia a

your editor's home located between Middletown an

Boonsboro, Maryland, so that they could see the pro-

perty that is a part of the TAX THE CHURCH (property

suit.

THE

THEORY AND STATUS

OF

THE

TAX

THE CHURCH

(PROPERTY)

SUIT

L E O N R D J K E R P E L M N

On the top of South Mountain in Frederick County

Maryland, stands a 150 year old house located on three

acres at a crossroads in American history: the junc-

tion of the famous Appalachian Trail and the Old Na-

tional Road. Indians, British, and American Colonists

each busy with the affairs of their time went this way

The oil National Road goes by the door yard, standing

eastward of the Cumberland gap just as it did when i

was the first wilderness road to the west. As this soi

is worked in gardening, buckles, bits of iron, and minie

balls are found by the score for in the Battle of Sout

Mountain several thousand young men died, soldiers in

one of the most hotly contested actions of the Civil

War--and prelude to the bloodiest, Antietam.

Now once again history passes by these fabled

acres of land. Lemoin and Maria Cree, owners of the

South Mountain property, are tax payers to the State o

Maryland. Maryland has, for ages past, in spite of the

prohibition in its state constitution that .. nor ought

Page 3


6/47



y person be compelled ... to maintain or contribute,

ess on contract .... to any place of worship or any

nistry, and in spite of the prohibition in the Fede-

constitution that (Maryland) shall make no law

cting an establishment of religion , given a hand-

e tax exemption, worth approximately twenty mil-

n dollars annually, to the groups and congregations

ing church property.

Ftn t. 7,374, U .S. 216,

Religion is eminen tly one o f

the se in te re sts (which is le ft by any

fre e gove rnmen t to ind ividu a l en te r-

prise and ind ivi dua l actio n ) and lies

o u ts id e th e tr u e an d legitimafe pro -

vince o f gove rnmen t . {Quo ting Boa rd

o f Educa tion v. M ino r 23 O hio Street

211 (1872).

he Crees have protested, along with Freethought

ciety of America, owner and taxpayer on the build-

housing its offices in Baltimore, {Editors Note:

s is corporate property belonging to the supporters,

mbers, and subscribers of F.S,A. (and Other Ameri-

s, Inc.), Therefore, it should be pointed out that

credit and responsibility of this suit is equally

justly shared by each and every member of this

nization just as much as it is by the Crees.)

374 U.S . 216,

(T)his Cou rt has re je cted un -

equ ivoca lly the contentio n thlt the es-

ta b li shmen t clau se pohib its o n ly

governmen ta l prefe rence o f

on:

re i ig io n

over another ... . There is n o an swer to

th e proposition tha t the e ffect o f the

religious [reedorn Arne ndmen t ..... wa s to

take every fo rm of propoqo tion o f re -

ligion o u t o f the re a lm of thi ngs which

cou ld d irectly o r ind irectly b e made

pub lic bu siness an d thereby suppo rted

in who le o r in part a t taxpayers ' ex-

pen se . This freed om was first in the

forefather 's m inds; it was se t fo rth in

ab so lu te te rms, and its stre nqth is its

r igid ity ...

The (Firs t) Amendmen t's pu r-

po se was ... to crea te a comple te ... se-

para tion o f re ligiou s activ ity and ci-

vi I au tho rity by comprehensive ly fo r-

b id d ing every fo rm of pub lic a id ... fo r

re liqiom l..

These conclu sio n s have been

lo ng es tab lished and cons is ten tly re-

affirmed . (The) con ten tion s (o f tho se

who que stio n the ir histo ry, lo gic and

e fficacy) se em en tire ly un ten ab le , and

o f va lu e on ly as academ ic exercises .

The protest has been effectuated through the case

Lemoin and Maria Cree, Freethought Society of

erica and Others (including a parrot-like entity

ich is presently confined, due to bad manners and

luck in becoming housebroken, to a far-off island,

ere it scruffles about its cage and squawks re-

y Athei st- Persecution, Athei st- Persecution)

Louis L. Goldstein, Comptroller of the Treasury of

yland.'

The constitutional theory of the present suit has

n fully set out in the Supreme Court's Opinion in

Schempp-Murray cases (Schempp v. School Dis-

t of Abington Township, and Murray v. Curlett, 83

S. 1560). There, the Court had much to say on the

ture of the separation which the federal Constitution

uires between church and state. The absolute ex-

t and distance at which that separation must be

aintained is clear.

FROMTHE TAX.THE CHURCH(PROPERTY)SUIT

The Supreme Cou rt sa id :

A t. 374 U.S. 218,

(The First Amendmen t) re -

qu ires the Sta te to be n eu tra l in its

re la tio n s w ith groups o f re ligio u s and


7/47

The American Athei st

4 U.S. 229,

. Thi s Cou r t ha s given the amend-

men t a 'b ro o d in te rpr e to tion .. . in the .Iight

o f its his to ry and the evils it was des ign ed

forever to suppress .'

4 U.S. 220,

Ne ither (the Sta te n o r the [e

d e

rc l

governm en t) can const itutiona lly pass lows

o r impose requiremen ts which a id a ll re -

ligion s as aga in st n on -be lievers.

4 U .S. 221,

(I n Enqe l) the Cou rt fo un d tha t

th e 'First and mos t important pu rpose (o f

th e Es tab fisffrnen t Clo use ) re sted o n a be -

I ie f tha t a un ion o f gove rnmen t and re i igion

ten ds to de stroy gove rnmen t an d to degrade

r ei ig io n .'

(The Estab lishmen t C lo use pro -

hibits) that o ff icia l suppo rt o f the Sta te

or

F ed er al G o vernmen t be placed behin d the

ten e ts o f o ne o r o f a II o rthodoxie s ... _

74 U .S. 222,

(T}o w ithstan d the str ictu res o f

th e Es tab lishmen t C lou se (as to legis -

la tio n ) there mu st be a secu la r legis lCl-

tive pu rpose and a primu ry effect tha t

ne ithe r cdvcncs IS no r inhib its re ligion .

(D oes tax exemptio n

ms

e t this te st?-L .K.)

4 U .S. 226,

The place o f re ligio n in o u r

so cie ty is on exa lted o ne achieved through

o

.; 'Ig trad itio n o f re i ian ce on the home ,

t~~ chu rch and the in vio la b le citade l o f in -

d ividual heart and mind . W e have come to

recognize ... tha t it is no t within the powe r o f

government to invade th a t ci ta de l, w hether

its p ur po se o r e ffe ct be to a id o r oppo se , to

o dvcnce o r re ta rd . hi the re lc it ion ship be -

tw ee n rn on end rel igion , the sto te is firmly

committed to a pos it io n o f-neutrality .'


374 U .S. 219,

S epara tio n is a requ iremen t

ab sta in from fus ing fun ctio n s o f gov

men t an d o f re ligiou s sects , no t me

to trea t them all equ ally. (Fun ctio n

su ch as fun d ra is ing, fo r example .L .K

The language quoted above would seem

little, if any, argument against the propositi

the Crees and the Society are correct; th

exemption granted to a church on its rea

IS unconstitutional.

The Schempp=Murray cases, of course

to school prayers. The subject of this ex

has never been treated by the Supreme Cour

The subject has however reached innu

state courts. These courts have uniform

that the tax exemption statutes are fully c

tional.

I'

will not argue the rationale of th

cisions. Rather, I will quote Father Joseph

Dean of the Boston College School of Law

at once liberal, Catholic, and, according

lights of his faith, scholarly. He has e

all of these cases, and in a recent boo

that he could not, in all of them, find on

cient 10 gical reason to support any of th

cisions.

In my own OpInIOn, the best, argument

forensic point of view at least (for, as I h

will see, it is not really. a :fully satisfactory

ment) is one which was presented to the C

one of the defense lawyers' at the recent

on the Cree case.

The argument goes, that the power t

church is the power to destroy it, and that

of worship, or the minister in his pulpit,

was put, cannot be hindered by a tax; that

is a house of worship entitled to an exempt

that, because of the congregation member

under the First Amendment to free exercise

ligion, th~ house of worship in which they

their religion.is entitled to complete imml

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8/47


I think this argument is the one which will be

emphasized throughout the future course of the

case. It is an artful argument, it can be embroider-

ed and elaborated endlessly, and yet, Ifeel that

the a~ument is more artful by far than substantive.

QillTED FRO M THE TAX TH E C HU RC H (P RO PE RTY) SUI T

BRIEF

I t w ou ld be su ppo sed , tha t if the immun ity pr opos i-

tion is lo gica l, it wou ld fol low tha t the re wou ld b e no

I imitat io n o n the gran d io sn e ss o f const ru ctio n to whic h

the im mun ity would apply. Thu s, b on a-fid e w orshipp-

, e rs , o f an exceed ingly wea lthy gro up cou ld then co n -

s truct a b u ild in g to be u sed exclu s ive ly fo r wo rship

whic h b e fitte d the ir exa lted eco nom ic sta tu s . W ea lthy

m em be rs a ll, they cou ld bu ild m agn ificen tly an d havin g

bu ild ed , co u ld s tep back in awe , to ju s tly adm ire wha t

they had d on e . Then , ju s t b e fo re re -en te r ing the

beau tifu l an d d azzlin g s tru ctu re , they cou ld tu rn to

passer s-by in the s tree t. O n e su ch passe rb y m ight b e

a pol iceman . Gua rd u s w ell, the y w ou ld say; much

wea lth lie th he re in . To a pa s s in g firem an , B e eve r

a le rt, th is bui ld in g is d ed ica ted to the glo ry o f God ; d o

n o t le t it bu rn . To the te lepho n e man , the ga s man

( repre sent in g qu a si -pub l ic co rpo ra tio n s , (pu b l icly su b -

s id ized in va r io u s ways ), to a s ewe r wo rke r, the road

b u i I d e r , the water-main ma in ten ance man Serve u s

,

se rve u s . W e se rve God . To the pu b l i c scho o l te ach-

e r , the jud ge, the a ld erm an , the pu blic o fficia l. a ll o f

whom may well have come to see wha t was so worthily

co n structed , cou ld b e sa id , Come , lo o k, pray, b u t o n

the m orro w, w ork d ilige ntly tha t so cie ty may con tin ue

so o u r go rgeo u s ed ifice fa ll no t in to d is us e .

The il lustratio n is sca rce ly fa r-fe tched . M any

churches , o bviou s ly a re b uilt b y w ealthy con grega tio ns .

Ju s t a s o bvio us ly , m any chu rches a re b u ilt b y stru ggling

poo r co ngregat ions. Ye t the membe rs o f the po o r

chu rche s , and o f no chu rches and the re a re o f cou rse

.

vast n umbe r s o f th e se , a re ca lled upo n by the tax

a sse sso r to pro vid e pu b lic se rvices to the m embe rs o f

the rich. D o es this pa rad ox exis t? If it do e s n o t, the

Pla in tiffs wou ld have n o ca se even if the cou n try were

co mpo sed en tire ly o f chu rch m embe rs . In a s tud y co n -

d ucted by the Baptis t Jo in t Committe e fo r Pub lic A f-


fa irs , it w as fo un d fo r example in s tu d ie s mad e

seve ra l ci ty a re as , tha t pro pe r ty o f o ne ma jo r s

u su a ll y ave raged ab ou t 9 times , in va lu e per co mm un

cant, th a t own ed by ano the r m a jo r sect. (S tud y Pap

fo r 1960 Con fe rence o n Re ligi o u s Libe r ty, pu b lished

The Baptis t Jo in t Comm itte e fo r Pu b lic A ffa irs , W a

ington , D .C .). This is , o f co u rse , ha rd ly a su rprisin

fact, n o r is

it

a sho ckin g o n e .--I t is a fact o f

ra th e r , which is w ell known , that som e bu ild mo re

pen sive ly than o the rs--in m orta r an d sto n e; a t le

Wi thin counse l's own re ligio u s sect, the phenomen

is so we ll kn own as to have acqu ired a (:;e lf-critica l)

s lang ' appella tio n , n am ely, The Ed ifice Complex

,The re is tru th in the je s t, fo r m any fee l- drongly

that g r and b u ild in gs d o n o t make fo r a gran d theo lo

o r a grand mora lity ; many fe e l, in fact, tha t the co

tr a ry is tru e .

No r , it se em s, can it s e r iously be co n ten d ed tha t

is fa ir to free ly ca ll u n limi ted ly upo n om 's fe llow ta

paye rs to su ppo rt the se gran d io se ed ifice s . If tha t

wha t .is m ean t b y fre e exe rcis e o f re lig ion , it is , it

submitted , a n ew c.on cept, which has n eve r been pro

posed b e fo re . Tha t o n e way, in the exercise o f th

fr e ed om ca ll fo r in dire ct, thou gh su bs tan tia l financia

su ppo rt fo r o n e 's en te rprise , in u n lim ited amoun ts , fro

o n e 's fe llow citiz en s , is sca rce ly b e lieved to be

rea son a b le in te rpre tation o f fr e e exe rci se . Su ch

en co u ragemen t to re lig io u s co mmun itie s , it is subm it

ted a ls o , to live beyond the ir mean s by exacting co n

tr ib u tio n s from o the rs , is no t, it wou ld seem , to th

lo ng range advan ta ge o f e ither the pa r ticu la r re i igiou

commun ity w hic h b en e fits

t

n o r to the m ass o f taxp ayer

which is b u rd ened . I t sho u ld be po in te d ou t fo r it is

matte r which canno t b e lo s t s ight o f-tha t th is bu rd

d o e s no t I ie on n o n -chu rch membe rs on ly . Exce pt f

the highe st spen d in g (p e r communicant) sec t, a ll o the

a re b u rd ened in reve rse pro po rtio n to th e exten t

which their s ect spen d s fo r b u ild in g (speakin g, aga in

o f m o rta r an d sto n e , n o t phil o sophy, no r re lig io n , n

spi r itual i ty} Encou ragemen t to liv e w ithin o n e 's ow

mean s is an o ld -fa shioned , F ran klin i an , so r t o f a

vi

tu e , it is tru e , b u t in o the r tim es and in o the r societ ies

it has been fo u n d d is a dv a nta g eo u s to a llo w co nce ntra -

tio n o f eco nom ic wealth in the hand s o f the chu rch

Ye t, on e ha rd ly fe e ls o n e is express in g a rad ic

sent imen t in s ta tin g tha t fo r America n s ' fo r Americ

such concen tratio n is likew ise b a d .

August-&ptember, 1


9/47

The American Atheist, Baltimore, Maryland 21218

Dr. Eugene Carson Blake, a noted Presbyterian, for

many years head of the United Presbytericn Church in

the U.S.A. writing in Christianity Today, August ,

1959, seemed to have a greater fear. He stated, 100

y~ars f~m now the present pattern of religious tax ex-

emption by federal, state and municipal authorities; if

continued, may present the state with problems of such

magnitude that their only solution will be revolutionary

expropriation of church properties.

He also said, (T}ax exemptions which are proper

when churches are small, poor and weak, may have

highly unfortunate results to the churches and to the

society when churches hav~ grown large and rich.

In other words, the power not to tax, could, in Rev.

Blake's opinion, be the power to destroy-not only the

churches, but society's rightful structure.

Rev. Blake's points would seem to be well taken.

As the American economy forges ahead, and the pro-

portional comparison of the federal budget as against

private expenditure of all sorts increases, as it has

done for a considerable broad period, (as military,

educational, recreational, welfare, highway, farm stabi-

lization, governmental operational, etc., budgets in-

crease their proportion as compared to private expendi-

ture) .. the burden on the individual taxpayer becomes

larger. More and more the p ressure becomes urgent

for a fair and equitable distribution of the tax burden.

Moreand more, need and justice will require that spec-

al exemptions and special tax favoritism be abolished

so thot every taxpayer bears his share; not substanti-

ally more not substantially less. And the need is

growing ever more pressing, whether the taxpayer in

volved is John Doe, or a great business corporation

such as General Motors, or whether he is The Small

Neighborhood Gara~, Inc., or a grel t corporate re-

ligious community much beloved by all.

The point is not our love; the point rather, involves

economic viabi Iity for non-immune tcxpa yers, whether

loving or not.

Polygamy is not protected by the Free Exercise

Clause. See Cleveland v. U.S. 67S. Ct. 13, 329 U.S.

14, 91 L. Ed. 12. (1946)

August-September, 1964

For as stated in Schempp-Murray 374 U.S. 31

(paraphrasing), freedom to bel ieve is absolute;.int.h~

nature of things, freedom to act cannot be.'

As with polygamy, so with profligacy, especially

with other people's money. One cannot by logic, de-

mand unquestioning firnncicl support 'to) a non-tax

payer under the guise of a tax deduction or exemption

when every other beneficiary of tax legislation is re-

quired to share the tax burden. Otherwise we have

class legislation-legislation for the benefit of one

specific class, or the taking of private property (taxes)

for non-publ ic purposes (to supply police and fire pro-

f

ction, governmental and public services to churches).

Under either theory, the legislation is unconstitutional,

unless the beneficiary serves some public pose.

But nothing is more private than conscience, and

religion is a matter of con;

cience,

Or, on its own

foundation, nothing is more private than religion. It

does not serve any cognizable public purpose. Th

realm of belief and private worship is withdrawn from

the governmental purview. The offering of rei igious

services cannot be a public purpose.

According to the theory advanced by the Free exer-

cise argument, if the Free Exercise Clause provides im

munity from taxation of a house of worship, it likewise

provides the same immunity to the other objects of the

protection of the First Amendment, namely, places o

freedom of the press, of freedom of speech, and o

freedom of assembly. I am sure that the New Yor

Times., or the Herst Corporation for example, would be

happy to think that it has for many years been erron-

erously paying real estate taxes on the buildings hous-

ings its presses, and on the buildings housing its tele

vision transmitting faci lities. I am sure that many an

owner of a public hall would be happy to know that i

has performed the same error in paying its taxes when

such buildings are used as exclusively for public as-

semblies as any church is used for public worship.

likewise with printing plants, large and small.

Page

7


10/47


/ It is frequently asked naively but sincerely, how

Mary-landand other tax statutes can grant exemption to

the real property of hospitals, schools, volunts er fire

companies, cred it unions ~ works of art, Boy Scout's

property, dwell ing houses of disabled vete rans, ves-

sels in interstate commerce, etc. (Ses Art. 81 Sec. 9(1)

-9(44} Maryland Code} if these

sn

tutes CJ nnot con-

stitutionally grant such exemptions to religious houses

of worship. The clear lega~ answer is that ell of these

institutions serve a publ ic purpose. Financial assis-

tance to them is supportable under the general .wel-

fare powers of the Legislature. No such support as

these tax exemptions is anywhere prohibited by con-

stitutional provision.

But aid to religion, and aid to religion

clone

is pro-

hibited. The Maryland Declaration of Rights, Art. 36

provided (N}or ought any person to be compelled to

frequent, or maintain, or contribute, unless on con-

tract, to maintain, any place of worship or any mi-

nistry; ... Very absolute language.

. Baltimore, Maryland 21218

The First Amendment to the United States Con

tution says (Maryland) shall make no law respec

an establ ishment of rei igion.... An establ ishmen

fire protection is not prohibin d, an establishment

education is not prohibited, an establishment of h

pital services is not prohibited, but an establishm

, of religion is prohibited.

Benjamin Franklin said that churches which ca

not support themselves, or obtain God's support,

must turn to the gQvernment, are not very good church

The author agrees with Franklin and with the S

preme Court's holding in Schempp-Murray, and has

doubt but that the tax exemption statute under co

sideration, though ancient, was unconstitutional. W

passed, is unconstitutional now, and should be d

clared unconstitutional for the future.

Copyright 1964 by the author.

Religion Is Regarded

the Common People as

True the Wise as False

and

the Rulers asUseful.


11/47

ESTIMONY AT THE

TAX-

THE CHURCH (PROPERTY) TRIAL

In the circuit Court No. 2 of Baltimore City

Case:ft 38851(TAX THE CHURCH(property

Testimony of

Lemoin Cree

/

(not sworn). having been affirmed to tell the truth. the whole truth. and nothing but the truth. was examined

testified as follows:

THEBAn.IFF:

THEWITNESS:

State your name and address. /

My name is Lemoin Cree. my address. Route 1. Middletown. Frederick County

Maryland.

DIRECTEXAMINATION

ByMr. Kerpelman, Corporation Counsel:

Q.

A.

Q.

A.

Q.

A.

Q

A.

Q.

A.

Q.

A.

What is your employment or profession

I am a research biologist in Frederick. Maryland.

Do you specialize in some particular field of Research Biology.

I have been working in micro-biology.

Who is your employer.

Fort Detrick . Frederick. Maryland

You work for the Federal Government.

Yes. that's right.

How long have you been a resident of Frederick County.

For over three years.

Do you own property in Frederick County. And how is it ordinarily designated,

It is under both my wife's and my name. It is a rural property located on South Mountain in Frederick

County on Route 40 Alternate (the old National Road). and it is under the jurisdiction or within the city

limits of no town. Our taxes are purely County and State.

Have you paid these taxes for 1963 and for 1962.

Yes.

When did you purchase the property.

In 1961

Do you have any children. And do you reside on this property ordinarily.

Yes.

Do you have a religious profession or belief.

No.

Howwould you designate yourself in a religious area.

Atheist

What do you consider Atheism to mean.

Atheism is a denial of the existence of a demonstrable supernatural being. It also refutes the claim of re-

ligion to tyranize

.and

control men's minds. Atheism frees men to take a positive and scientific approach

to life. and therefore to this extent it is a positive belief or philosophical position. It is by no stretch of

the imiganation a religion as most religious believers claim.

Where were you born and what is your educational background.

I was born in Greeley. Colorado and finished high school there. I attended the University of Colorado in

Boulder and took my B.S. Degree there in biology. I have also done some graduate work in biology.

What particular area in Biology.

Botany

Any particular branch of Botany

Taxonomy

THE COURT: You will have to tell the Court what that is.

Taxonomy is the identification. description. and classification of species.

THE COURT: What use is it.

All biological science is concerned with one entity. the species. It is necessary to know what species with

whichone is working. This is the work of the taxonomist to identify. describe. and classify this species.

The concept of the species is perhaps the most important concept in biology.

THE COURT: What would Fort Detrick be doing in connection with that.

I refuse to answer any more questions along these lines on the basis that it is strictly classified knowledge.

TIlE COURT: Isurely would not want to invade any area of that. .

Dr you have a security clearance in this area

Y . es, I do.

And there is only a limited amount of information you can divulge. is that your situation.

Yes. And I don't necessarily imply I do this kind of work at Fort Detrick. As a matter of fact, I don't.

You are also associated with the Preethought Society of America. are you not.

I..'10

.at sort of body is this. is it a corporation or society or what.

Freethought Society of America is an official corporation and functions with its sister corporation, Other

Americans. Ine.. to comprise our organization. Freethought Society of America published two monthly pub-

lications: The AMERICANATHEIST magazine and the insiders newsletter known as the Murray Nem1etter

(now the OTHERAMERICANSNEWSLETTER).

I showyou a document. can you tell me what this is and whether you are familiar with it.

They are the Articles of Incorporation and these are official bylaws I believe of the Freethought Society of

America. (Documents referred to received in evidence as Plaintiff's Exhibit 1.)

Mr. Cree. does this organization carry on a business anywhere.

Yes. at 2502 North Calvert Street. Baltimore. Maryland. the main headquarters of the business.

And what business does it carry on.

Q.

A.

Q.

A.

Q

A.

Q.

A.

Q.

A.

Q.

A.

Q.

A.

Q.

A.

Q.

A.

A.

Q

A.

A.

Q

A.

Q.

A.

Q.

A.

Q.

A.

Q.

A.

Q.

A.

Q.

Page 9


12/47

/

Q.

A.

Q.

A.

Q.

A.

Q.

A.

Q.

Q.

A.

A. Maybe I can elaborate some. The two corporations mentioned previously form the organization:Freethought

Society of America. publishes the

Arrertcan

Atheist magazine and the OTHERAMERICANSNEWSLETTER.

The Freethought Society of America raises funds through these publications and through other activities. e. g.

selling books and records. These funds are turned over to Other Americans. Ine., which is the legal arm of

this organization (whereas Freethought Society

i s

the educational and fund raising corporation). These funds

together withthe

rre

mbership dues of Other

Arrertcans,

In~ ,eemployed by Other Americans. Ine.. to support

legal activities for the complete and utter separation of church and state.

Does the organization hold itself out to be a corporation or partnership or firm.

A corporation.

Who are the officers of the corporation.

I am the President of both corporations. (All officers have been published)

Directing your attention to the Freethought Society of America, which. in addition to you. is the only plain-

tiff here. have you been present at any Board of Directors meetings within the last two weeks.

Yes.

At one of your meetings was some action taken concerning intervening in this suit or not.

Yes. The action taken at this meeting was that supporting suits should be filed along with Mrs. Madalyn Murray

and Lettie May's suit to TAX THE CHURCH.namely, under the corporation's name and throught its property at

2502

North Calvert Street. Baltimore. Maryland and' through my and my wife's property at Route

1.

Middletown

Frederick County. Maryland.

You have been familiar with the Plaintiff. Mrs. Madalyn Murray and her mother. over a period of time. have

you not.

(Editors note: A long exchange of objections and discussions followed in which Mr. Kerpelman tried to show

that Mrs. Murray held basically the same lack of religious beliefs as the witness, i.e., was an Atheist)

Do you have any statement to make as to whether or not you are satisfied to let the state continue to grant ex-

emptions to buildings which are used as the places of public worship.

Iam not satisfied.

CROSSEXAMINATION

ByMr. Finan. Attorney General of Maryland

Q.

Mr. Cree. does the Freethought Society of America, which is a corporation. which is a higher corporation that

you have spoken of. have regular meetings.

A. I am not sure that Intended to imply

it

is a higher corporation. Iwould say they are equal in stature. We

try to meet biennially if possible, annually always.

Q.

Where do you hold these meetings.

A. Wehold them at our principal headquarters. now at 2502 North Calvert Street, Baltimore. Maryland.

Q.

Do you have discussions at these meetings and if so what is the nature of these discussions.

A. Yes. we have discussions at great length. The nature. of course. is to determine policy.

Q. Do you discuss the subject matter of Atheism.

A. Yes. we do.

Q. You said that the Society ownsproperty.

A. Yes/sir.

Q. Have you ever applied for tax exemptions for that property

A. No.

Q. Has a tax exemption ever been given for that property.

A. Not that I know.

Q.

SOfar as you knowhave you been submitted a tax bill yet for this property.

Imean has the corporation owned the property a sufficient length of time to receive a tax bill.

Mr. Kerpelman: Your honor, the corporation has a continuing and immediate liability for taxes just as soon as

it goes into title.

Q. Do you have membership dues.

A. Yes.

Q.

Does the corporation make any money out of the sale of the AMERICANATHEISTmagazine and other publica-

tions.

A. Do you mean do we make a profit.

Q. Yes. do you make a profit.

A. No. we call ourselves a non-profit. non-political. educational organization and we turn most of the money re-

ceived from the lIBgazine and the newsletter

over

to Other Americans, Inc for legal activities such as this.

Q. Have you ever applied for any tax exemptions from Federal Government taxes.

A. Iwould prefer to defer that question until Iam in a proper position to know what the policy has been in the past

from the very beginning of this organization.

Q. TOyour knowledge. has any

govemrre

nt agency offered any tax exemptions to your organization,

A.

I

am not sure. I don't think so.

Q. How many members does your organization have. (Question objected to)

A. Iprefer not to answer that question

THECOURT: Idon't believe it is necessarily relevant. I will sustain the objection.

THEWITNESS: Time Magazine said 7.000

THECOURT: Iake it you are willing to accept that figure then.

THEWITNESS: I would rather not.

THE COURT: Very Well.

Q. Who maintains the records of your organization now.

A. I do.

Q. Whowas your predecessor in office.

A. Madalyn Murray

CROSS-EXAMINATION

ByMr. Gallagher, Represents Catholic Archbishop

Augu.st-September, 1964


13/47



Q.

A.

Q.

Mr. Cree, to your knowledge, has either corporation filed Federal or State Income tax returns.

I don't know. .

In defining Atheism, you described it both as a negating function and also indicated that has a positive as-

pect. Is that correct.

Yes.

In defining Atheism, you first defined it as a denial of a demonstrable supernatural being which refutes

the right of religion to tyrannize and control men's minds, but then yoo went on to say that it is a philoso-

phy with a positive aspect. Is that correct.

No, I did not say that it was a philosophy. I said that it represents a philosophical position.

Does it have affirmative beliefs.

Of course, that's what I said. It frees men to take a positive and scientific approach to life. It is certainly

contary to the religious approach which is based on the negative and the supernatural.

Would it be correct to say that Atheism adhered to some speciflc values. .

I prefer the question to be directed at me as an individual rather than at me as a spokesman for Atheism.

In your practice of Atheism do you have in it a belief of values, you have sene positive or non-negative val

of belief.

Atheism in itself is not a belief or a practice; it is not a religion, it is a philosophical position which denies

existence of a demonstrable supernatural being.

But do you have, for example. a belief in the minds of men or the integrity of rre n or moral codes.

Sure, of course.

Could you just briefly describe what this moral code should be.

I doubt it. But I will say that it is based on experience, justice, logtc, and philosophy.

Would it be accurate to say that it is based on justice and logic, that it is a belief in transcendental values,

I prefer not to answer that question here. (Editors note: Rather 'than indicate that my (our) philosophy wa

primarily materialistic in nature vs, transcendentalism, it was my intention to avoid such labels and represe

my (our) thinking as devoted to the principles of Freethought, free of all dogma. It is important that our o

ganization cannot be designated as a denominatimal or organized religious creed but is understood as a Fr

thought organization free of all dogma. examining and teaching many diverse viewpoints. Right~ If tax ex

emptions are granted to us they will have to be granted to an Atheist organization devoted to the principles

Freethought and not to another religious cult. This in effect would constitute an admission that an Atheist

does make a contribution to society and worthy of tax exemptions. The following questions bore out the wis

of with holding an answer to this question.) '.

Would it be an accurate description of your interpretation of Atheism to say that it is more thaltjust a denia

refutation of certain beliefs, that it was actually an adherence to one's beliefs and values.

No, it is somewhat different. 1. as an individual, and we, taking the organization as a whole, are freethink

with many beliefs and values. We do have moral codes, but they are not necessarily the same.

What I am trying to determine from you is that you are more than a group which possessesso called denomin

tional or organized religious creeds.

With positive value.

With positive value, yes.

Yes.

A.

Q.

A.

Q

A.

Q.

A.

Q

A.

Q.

A.

Q.

A.

Q.

A.

Q.

A.

Q

A.

Q.

A.

CROSS-EXAMINATION

Q

ByMr, Braiterrnan, Representing Temple Emanual Synagogue

You say that the purpose of yctr organization is to achieve a complete and utter SEPARATIONOF CHURCH

ANDSTATEthrough legal means; could yen elaborate on that and explain what you mean by canpleteand

utter separation of church and state.

Our legal activities are directed towards establishing first class citizenship for Atheists somewhat ,,alogous t

the Negro's civil rights struggle to obtain first class citizenship. Once Atheists have first class C:.C .nship an

are not forced to support religious beliefs and institutions, certainly an infringement on their rights, then, I

think complete and utter separation of churchand state will be nearly achieved.

Are you familiar with the fact that many religious groups support a complete separation of church and state

of religtous rather than Atheist beliefs.

I certainly am, and that is what gives strength to our position. We have the support of many religious group

in this battle,

Is there anything in your personal beliefs or in the position of either of the two corporations (your organizatio

that you have discussed which cpposes the free exercise of relfzion, . .

To prevent any misunderstanding let me say that my (our) beliefs and those.of rr:ost rellgious people are gen

dtametricalry opposed, Nevertheless. we are not opposed to the free exercise or religion.

lJO you recognize that encompassed within the exercise of religion on the part of many religious groups is th

act of worship.

Yes.

And do you oppose worship as an exercise of freedom of religion by any group,

No. that's their business.

Finally oreother question. Does your organization have any other affiliations with any other hemispherical

Atheistic

t

moral or civic groups or associations that have objects along the lines of your organization.

Not yet, out we hope to soon.

What are your expectations in that respect.

Well, I can outline nothing but that we do hope to align with other groups who are friendly to our position,

A.

Q

A.

Q.

A.

Q

A.

Q.

A.

Q.

A.

Q.

A.

CROSS-EXAMINAION


14/47

Yes, sir.

And prior to that time you were Treasurer of the organization.

Yes, sir.

The headquarters of this organization is at 2502 North Calvert Street, Baltimore, City.

Yes, sir.

Do you have publications that are issued from that address.

Yes, sir.

What are the publications that are published there.

The two publications are the AMERICANATHElST magazine and the MURRAYNEWSLETTER(nowknown as

the OTHERAMERICANSNEWSLETTER3.

Are they printed or mimeographed or how.

Printed

Is that done at 2502 North Calvert Street.

Correct.

Is there any other activity conducted at 2502 North Calvert Street than the publication ofthese instruments.

mean do people live in

the

building.

We do occasionally-

Does anybody live there regularly.

No. (Editors note: At the time of the trial this was true. However, now it is felt that the building cannot be

left alone and my Wife and I do stay here, working almost continuously, although there are no proper living

facilities. )

Nobodylives in the building.

What do you mean live.

Well, have their room or apartment there.

Mr.

Kerpelman: I object to this. I think I know the purpose

of

these proceedings, and it is a very mysteriou

one.

The Court: I will take it subject to exception.

Ihink it is a vague question. Do you mean do people come and stay overnight and help to collate magazine

etc. Yes, they do.

Does anybody live there more than overnight.

Yes, sometimes over the week end.

Who.

Our volunteers who help us to collate the magazine.

And they are there for that particular purpose.

Yes. They are on friendly visits, they are VOlunteers, of course they are our friends.

Do I understand you to say that recently Mrs . Murray was relieved of her duties as President of the Freethough

Society of America (and editor) and offered the position of Chairman of the Board.

That's right.

Where was this meeting held and what was the date.

At our offices, Saturday, June 27th.

What was the reason for the meeting.

Well after Mrs. Murray fled to Hawaii, someone had to be given authority to conduct the business operations

that the organization could continue with its operation, particularly with its publieshing and litigations. Thi

was the purpose of that meeting.

What was the reason for the change in leadership.

Mrs. Murray wasno longer in a position or able to exert proper leadership in our organization after she fled t

Hawaii. The work of the organization must go on because the organization is involved with issues and worki

towards goals; it is not just dedicated to advancing Mrs. Murray's personality. Someone had to be put into c

mand so that he could immediately negotiate urgent business matters.

Were you aware of the fact that she intended to leave the state at the time.

Not at all

Are ~ou qualified in the profession of Biology.

Yes, sir.

Did I understand you to say that you are familiar with the classification of plant species.

Yes.

Do you find from your present background that there is a certain order in Biology.

Yes.

Do you find that order permeates the other sciences, e. g., chemistry and physics.

That's a very vague and needless question. I will say yes just to satisfy you.

The Count: The purpose isn't to make Mr. Dietrich happy but to irifonn me.

I would be more interested in the truth than in being happy.

Very well, it is biological order that is found in the plani'and animal kingdom. It is a rather bizarre anolog

to say that this same order exists in chemistry and physics. Adnnitedly, there is some kind of order in these

fields, but it is not phylogenetic.

But this order that does exist is real and scientific.

I suppose so.

You know that Einstein was looking for order in the universe. And there is scientific evidence of this order;

Of course there very well may be an over-all master plan of order in our universe, but I know what you are

leading up to-and I don't think God did it.

ram sorry I didn't get your answer.

The Court: He said that he didn't think God did it.

What is your theory.

Mr. Kerpelman: I object, your Honor, I think this is absolutely irrelevant and I don't think it is proper to go

to here. -

The Court: Well, it is a cross-examination. I think the Court ought to be fairly lenient with counsel if they

wish to cross-examine of these matters. I will overrule the objection.

A. I think that I can best answer by stating that I have no idea where this order ca.me from.

.

If we are to be free thinkers we must be sur

sources and sure of the positions that others ar

I am certain you are doing your best with limit

?ut I was in hopes your publications would be o

mtellectual level and not giveato rabble rousing

dures.

Vern D. Li

Wellington,


42/47


The praise for our REPRODUCTION OF A LETTER

M UTAH CONCERNING CHURCH-STATE RELA-

NS has been very great, especially from Utahans

o have asked for many additional copies. Being a

ner himself, your editor has first hand knowledge

the conditions of Morman control as they exist in

h. Quoting from Cosmopolitan magazine for October

2: The Church of Jesus Christ of Latter Day Saints

Church), ... owns a newspaper, a radio and TV

tion apartment house, hotels, stores and banks.

lfare farms' operated by the church include one in

which has 740,000 acres and 100,000 Cattle.

y Mormon business enterprises are administered by

n Securities Corpora ted, which pays property and


corporate income taxes on all holdings not

religious purposes. But on the net profit, whic

the Mormon Church, no income tax is paid

There is sometimes good reason to print

letters in a magazine such as ours when the

known to be reasonably factual

or

makes a

s

comment on our activities. Full names will

only when permission is expressely granted

known to be acceptable to the person. It would

ful if those of you writing letters to us would

if we may print your name in full

or

only by

Gent l emen :

T

I have been dona t i ng t o your c aus e , namel y t he Tax - Th e - C hu r c h s ui t . I wr i t e

. , t hi s l e t t er t o br i ng f ac t or s t o y our a t t ent i on whi c h you m ght no t s ee f r om

your pos i t i o n. The r e ar e many member s o f t he gener al publ i c t ha t c an be

s ympat he t i c t o y our c aus e , but t o donat e o r c o r r es pond wi t h you, t hey mus t

f i r s t as k t hems el v es : What am I ge t t i ng mys e l f i n t o? You may have c ons i d e r ed

t he r ea l i t i e s o f t he a f t e r mat h o f a l l t h i s , but t r y t o i magi ne , as woul d I

and many o t he r s , t ha t a c ongr es s i ona l i n qu i r y o r s i r r dl a r i nv es t i gat i on may

t a k e pl &c e , wi t h a Mc Car t hy - l i k e wi t c h hunt t ha t goes on f or s ever al y ea r s ;

a wi t c h hunt t ha t pr oves no t hi n g but whi c h does d i g up many i n nuendoes t ha t

s e r ve t o des t r oy c a r ee r s and r eput at i ons . You c an s ay t ha t t hi s i s s i l l y ,

bec aus e t hi s d i d no t happen as t he r es u l t o f t he s c heo l pr aye r c as e . L e t me

po i n t out t ha t a l t h ough mos t peopl e pr obabl y pr i v a t e l y agr eed wi t h you t he r e,

i t had one i mpor t ant f ac t or m s s i n g: no money was i n v o l v ed. I f t hes e pr es ent

c as es a r e s uc c es s f ul , y ou c an be c e r t a i n t ha t many power f ul f or ces wi l l be

br ought i nt o pl ay . Member s o f c ongr es s , f o r exampl e , may no t a l l be d i e ha r d

c hur chmen, but t hey a r e gener al l y e l e c t ed am ds t p l e dges o f be i n g ' god

f ea r i ng' , and a l o Ya l member o f s uc h- and- s uc h c hur ch. I n t he Hous e o f

Repr es ent a t i v es , many c ome f r om r el a t i v e l y s ma l l d i s t r i c t s ( r ur al ) wher e

t hey a r e i n c l o s e c ont ac t wi t h t he vot er s . Th i s popul a c e i s not go i ng t o l e t

t hes e e l e c t ed r epr es ent at i v es s i t s t i l l and s ee a l l t ha t money l os t . Th i s

c as e wi l l have ex t r emel y f a r r eac h i ng c ons equenc es , and you mus t be pr epar ed

f o r t he ga l e f or c es t ha t wi l l be upon you.

To wi t hs t and t hes e f o r ces r equ i r es an i l npec c abl e or gan i z a t i o n. F i r s t o f a l l ,

r ec 05~i z e t ha t m l l i ons and m l l i o ns o f peopl e c an be s ympat he t i c wi t h t hi s

s u i t , but a r e no t go i ng t o be s ympat he t i c t o At he i s m. I f J o hn Doe c ons i de r s

dona t i ng f o r t h i s s ui t , he has v i s i ons of a c ongr e s sman ques t i on i ng h i m about

Rus s i a and ' t h os e At h e i s t i c COl l l Dl un i s t sv e r t he r e ' . I ' m s ur e I don ' t have t o

ampl i f y my r emar ks , but t he pas t publ i c i t y be t ween COl l l Dl un i s mnd At he i s m i n

headl i n es wi l l mak e t hi s s i t ua t i on a nat ur al f o r f u t ur e s c r eam ng headl i nes .

Dt vor ce t hi s s u i t ent i r el y f r om your At he i s t Soc i e t y ac t i v i t i e s , o t her wi s e

J ohn Doe wi l l no t on l y no t t ouc h i t now, but he won' t he l p y ou a f t e r you wi n

t he Sui t s , f or y ou wi l l be t oo ho t ~n i s s ue . You ' v e got t o c ome i n c l ean,

and you' r e no t do i n g s o now ~c t i n t he eyes o f publ i c op i n i o n. The f ur or


43/47

t h a t Mr s ~ Mur r a y r a i s ed , i s no t hi n g c ompa~ed t o wha t t hi s s ui t wi l l c aus e.

The c as ua l c hur chgoe r , t he Agnos t i c , and t he f e l l o w who never goes t o c hur c h

but s t i l l c l ai ms he be l ongs t o a r e l i g i on c an a l l be dono r - a , , b ut wh en ' you

m x i n At h e i s m wi t h t hi s s u i t , y ou dr i ve ' t he m a wa y. S ec o nd l y , ' yoUr ' mos t 10ya l

and bi gges t donor - s c an be f r om t he ' i n t e l l ec t ua l and pr o f e s s i ona l c l a s s e s .

Not onl y c an t hes e peopl e i l l a f f o r d t o s c a : r t h e i r r eput a t i 6n~ ' but by s end i ng

t he m y our magaz i n e , y ou I I B- yr j ; g ht e n: t hem away . The maga , z i h e i s r at her poor l y

pr o o f r ead, and

c Oht a i ns . ' { i ns mal l amo i mt s ) mat e r i a l and. r epr i nt ed l e t t e r s

t hat l eave t he i mpr es s i on t hat . some o f y our me mb er s h i p i s s omewha t f a na t i c a l .

Di gn i f i ed, i n t e l l i g ent peopl e don ' t want t hi S k i n d o f r el a t i ons h i p . F ur t her ,

t hey a r e not ov er l y i n t e r es t ed i n your i n t e r n e c i ne bat t l e ' wi t h Mr s . Mur r ay .

~; het he r y ou r e c ogni z e i t o r not , t hat S a t ur day Eveni ng Pos t ar t i c l e was f a r mo r e

s ympat het i c t o her and' your c aus e t han y ou m ght r ea l i z e . They even pr i n t ed your

addr es . s s o t ha t peopLe ' c ou l d dona t e t o y ou. Ther e f o r e , i y ou get new dono r s , .

. , 2enc lt he m~ n e' Ws l e t t er . r e po r t i ng ~ pr ogr es s o f t he Sui t s , s end t r i a l t r ans c r i p t

c op i es , but l ay o f f t hepr os e l y t i z i n g~ Thes e peopl e s t ay home f r om c hur ch i n t he

f i r s t p l ac e f or t he s i i np l e r ea s on t hat t hey f ee l t ha t t hey c an l ead a j us t and

mor a l l i f e wi t hout s e r mon s , and t hey ar e not i nt e r e s t ed i n hav i ng t he i r l i f e

' o r g a n i z ed' by a . chu r c h o r by you. They don ' t want t o ' b e l o ng ' . Aga i n: pr o o f r e ad

and~end ~ di g n i f i ed r epor t . I n c l o s i n g I wi l l ' po i nt ' out t ha t I do not s i gn t hi s

bec aus e f r ank l y , your ma&a z i n ehas , f r i g ht e ne dme, and I am anot h er s ympat n et i c

J o hn Doe t ha t want s you t o wi n , but who . has f e ar s o f t hi s l e t t e r be i ng waved a t

me by a c ong r e s s man' a t a we l l pub l i c i z ed hea r i n g. Si l l y ? Pe r haps , but I have

c o ns i d er abl e wea l t h and r eput a t i on t hat I do not wi s h t o l o s e . I t ak e no c hanc es .

Other Americans, lnc., membership is $12.00 per

which includes in addition to the membership a

subscription to the Other Americans Newsletter

the American Atheist magazine. It is contemplated

possibly an alternative membership should be ava

not offering a free magazine subscription, in ad

to the newsletter subscription, but instead a resum

our legal activities, in the seoaration of church

state produced three

or

four times a year. We would

to know the ideas of others' on this subject. Also

would like to print letters to the editor in

month's magazine on the subject of the wisdo

mixing Atheism with matters of church-state separat

Please let us know how you feel on this delicate su

in an ~ffort to end tax'atfgn ,r.'vi~h6utepre~e~iati'on',~nd./~:' ::.,~~ha;nk;s:_~}r, ,,~I (~

to obtain true Reli[5i'J..ur;reedc:. and not as an Atheis1ic(~ .:~. ns (;:,,oJ

effort to reek destructj9n upon religion and the chu~9lj,}

I


This is the best letter we have received to date sum-

mirizing the areas in which we can expect to find the

majority of support for our church tax cases. I n our

opinion the letter is absolutely correct in the assertion

that the casual churchgoer, the Agnostic, and the

fellow who never goes to church but still claims he

belongs to a religion can all be donors, but when you

mix in Atheism with this suit, you drive them away.JJ

Secondly, the assertion is also. correct that the biggest

donors for these litigations can be from the intellectual

classes, who fear association with Atheism may serve

to destroy their careers and reputations. The advice not

to proselytize Atheism to these people but to submit a

dignified newsletter or report on the progress of the

suits including transcript copies, is also, we believe

accurate and necessary if we are to obtain maximum

support from those who believe the church should pay

its fair share of taxes. Elaborate plans have been made

to contact thousands of these people with no reference

to Atheism.

It is for these reasons that we have stressed that

the church tax cases are being brought before the courts

Page 40


(as Mrs. Murraycontinues to claim, thus undermining

support for theeeLitigationsJ We again state her

all to read thatsue:a e Atheists and that we bel

AtheismLs a' superior way of life to a belief in Go

practice of religion. We do not begrudge others

beliefs and are not working to deny them the opportu

to believe as they choose, nor are we attempting

destroy (by taxation) their beliefs.

, )

\

The Edito

,

.,

August-September, 1


44/47


This space for advertisements is a standard feature

of the American Atheist . This is a freethought

journal and the advertisements will reflect this - AND

NO OTHER - philosophy. We encourage advertisement,

even solicit it.

We

think you will find our advertise-

ments interesting.

Rates are 20ct a word for per word advertisement.

Block advertisement is sold at the rate of $100.00 per

page (fraction of page - % page or over - priced pro-

portionally at per page rate.)

BELIEVE OR BURN

God published a tale of a girl and a ghost,

Of devils in pigs and His son on a cross,

And ordered our race to believe it or roast -

F'OR HIS MERCYENDURETH FOREVER

Freethought paper, sample free:

A PPEA L TO REA SON

(Steve Wagner, Editor)

1590 Fremont Dr.,

Thousand Oaks,

California 91360

REA D THE R IP SA W

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Sam p l e

104.

A FREETHOUGHT PAPER

THE R IP S AW

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So u th B en d , I n d ia n a

August-September, 1964


Remember - The Jesuit Priest is a citizen of th

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The Jesuits have always been involved in

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In England - The Gunpowder Plot.

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In Italy - Bloody Opposition to Unificatio

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o

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o American Culture and Catholic Schools .

RECORDINGS

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o Freemasonry - America's Sleeping Giant-_. .

Add 30c to each item to cover shipping.

ORDER FROM

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45/47


RO F E S S IO NA L TO UR IS T , p r i v a t e l y p r i n t e d , 2 . p a p e r -

c k , a n i d e a l W in t e r S o l s t i c e G i f t f o r B e l i e v e r s w h o

i s h t o b e co m e T h i n k e r s . O r d e r N o w fo r N o v em b e r

v e r y . G u s G o l t z { a n d P o o t z i e } 2 651-A N . D o w n e r

u p p e r ) , M i lw a u ke e , U S A , 53 211. S e n d n o m o n e y .

r t y , N e g r o Qu e s t i o n , P h i l o s o p h y , E c o l o g y am id

a t u r e s Bounty=-ond l i t t l e b r o w n b a l l s a p l e n t y ) .

ogenerian Pearl Cline has donated her Mourning for

,Mankind to our organization. It is an excellent

d stirring Freethought booklet of poetry You can help

r organization by buying this book from us for $1.00

e price is right. Freethought Society of America,

2 North Calvert Street, Baltimore, Maryland 21218.

RGAIN: Amusingly profound freethought quotations

famous philosophers. (Voltaire, Thoreau, Niet sche,

rwin etc.) Nicely printed on durable 3JAx5W' cards.

erfect for display, stimulating conversations, unique

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for $1.00 - all different

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P. O. Box 1829

Milwaukee, Wisconsin


EX TREM EL Y V ITA L A ND REVEA LING INFO

A B OUT THE ROMA N CA THOL IC CHURCH .

INFORM A TION FOR A N UNDERSTA ND ING

NEED FOR THE CHURCH TA X CA SES .

MONEY A ND THE ROMA N CA THOL IC C

SINGLE COPIES -

25

Plus

15

Postage and

Wehave received the following letter which

we reproduce here as an ADVERTISEMENT:

Dear Sir:

.. .I am of the Islamic faith and if you are familiar with

its philosophy, I am sure you know that our religion is

a religion of reason based on facts. Much is said con-

trary to this but on unsubstantiated evidence for the

most part. Wehave much in common and I would like

to see some cooperation on both sides in propagating

the truth.

Please let me know of any way I might be of some ser-

vice. I specialize in literature onthis subject.

Sincerely,

Dawoud Hakim


46/47

PRAYER

'IS A DSE SE

OF MANS' WI L

...Ralph Waldo Emerson

So Far As The Religion

Of The Day Is Concerned,

It Is All A Damned Fake.

-- Thomas A. Edison

As For

A Future

Life,


47/47

C O N G R E S S I O N A L R E C O R D S E N A T E

STITUTIONAL AMENDMENT TO PUT UNDER GOD IN THE

BLE OF THE U.S. CONSTITUTION.

r. Boggs (R., La.). Mr. President, on behalf of myself, and

ors Williams of Delaware, Bennett, Byrd of West Virginia,

on, Fong, Jordan of North Carolina, Lausche, Moss, Simpson,

ond, and Walters, I introduce a proposed constitutional amend-

and ask that it be appropriately referred.

e problem we face is that while we are a religious people,

a national background of reliance upon divine providence,

are forces at work which seek to divorce any accent of spiritu-

from our public affairs. These forces would deny that as a

e nation we need to call upon Almighty God for guidance and

tion.

w do we change such a trend?

think we would all agree that as individuals we can help call

ion to our spiritual heritage by our own actions and statements.

we need to do something more in a legal sense to ward off

s on the spiritual customs and references which have been

an important good influence on our national life. It is necessary,

ore, to consider the basic documents of Our Nation.

ention has already been focused on the Constitution, of

, as a result of the Supreme Court school prayer decisions

the past 2 years. Amendments have been offered to permit

tary prayer and Bible reading in public schools, and I am a

sor of the amendment introduced by Senator Simpson. I am

g to think that, even if one were adopted, it might not meet

whole problem because of its own limitations to school Bible

g and school prayer.

n the other hand I am convinced that something needs to be.

soon to prevent further erosion of our spiritual heritage.

hat I suggest is that 'we look to the preamble of the Constitution.

cally, this proposed amendment to the preamble would add

words under God to it. As amended, the preamble would read:

We the people of the United States, in order to form a

union, establish justice, insure domestic tranquility pro

common defense, promote the general welfare, and secure

ings of liberty to ourselves and our posterity, do ordain

lish, under God, this Co~stitution for the United States

Authorities on the Constitution, including the Suprem

self, declare that the purpose of the preamble is to

origin, scope, and purpose of the provisions which fo

authorities hold that, while the Preamble itself does n

substantive powers to any branch of government, it does

indicate direction, and has an influence on the application

actually conferred. To quote Mr. Justice Story in his c

referring to the preamble:

Its true office is to expound the nature and extent and

of powers actually conferred by the Constitution and not

ly to create them.

From my own studies, as well as efforts by the Am

Division of the Library of Congress, I feel assured that

the under God phrase would add a spiritual dimens

Constitution that the Supreme Court would consider in d

cases before it. As it is now, there is no such written to

Constitution to which the Justices can refer. How great t

of the phrase would be, only time would tell; but in my

would be enough to tip the scales in favor of our Narion

heritage.

A brief comment is also necessary, I think, on t

question of the relation of this proposal to the principle o

of church and state. The l st and 14th amendments,

Court decisions stemming from these amendments, set

paration principle, .and this proposed change in the preamb

way intended to be in conflict with this basic principle.

To repeat once again, the preamble is concerned wit

of the Constitution, not with conferring any powers. Ad

God would neither establish religion nor interfere with

however, add a spiritual tone to our fundamental law and

this uplifting tone to the conduct of our public affairs.

(continued on inside of

Does the growing move to aulaio neutralism to religion disturb you? Do you disagree with anything Senator

has said here or with his proposal? If so, find out how great the problem really is and what is being done about it

Freethought Society of America: Subscribe to the AMERICAN ATHEIST magazine,

$5.

per year. Or, better yet, be

member of the legal arm of our organization Other Americans lnc., membership is $12. per year for which you receiv

year's free subscription to the AMERICAN ATHEIST magazine and the OTHER AMERICANS NEWSLETTER. If you

wish to become a member of O.A. or subscribe to our magazine, at least contribute to our legal fund which is used

the costs of our legal activities for separation of church and state, e.g. our chu 'ch tax cases. THE E

Freethought Society Of ~Unerica

2502 North Calvert Street


Make checks payable FREETHOUGHT SOC OF AM., (for subscript ion)

or OTHER AMERICANS, INC., (for OA membership or Legal Fund dorra

t

ion . )

I am interested in your organization and activities and desire the fo~o

_________one year's subscription to your magazine for which I enclose

~

one year's membership in OTHERAMERleIINSnc. for which I enclo

Dear Sirs: