808 THE AMERICAN JOURNAL OF SOCIOLOGY

devised to restore to the church her primacy in altruistic work ? Church property erected on land which might be the site of homes and mills and stores, exempted from taxation, is not doing its duty to the locality in which it stands if its ministry is scat- tered all over the city, without specially serving its geograph- ical neighborhood. Downtown churches in abundance in New York have moved uptown simply because they have been car- ried on to minister to the people supporting them. There is just as much ground for a graduated church tax graduated in proportion to the social service it renders as for a graduated income or inheritance tax.

WALTER LAIDLAW.

NEW YORK.