506 POLITICAL SCIENCE. 2. An association like a church, so vast and extensive, can- not do its appropriate work without the power of holding property. Here it is subject to the same laws in substance with any other corporate body. That it has a right to exist, that it is a necessary corporation, does not take away the need of control which is required in the case of other similar bodies. Here the law may fix the amount of property that can be held, as it can, the amount that may be bequeathed,, the trustees who are to be responsible for and to manage the. property, and the purposes for which it may be used. Being also invested by its very nature with a power of visitation,, the state must have complete power to examine books, to punish trustees for unfaithfulness, and, it may be, to depose the trustees and appoint others. 3. The amount of property capable of being held for church purposes may be limited. We have already referred, to the statutes of mortmain ; and the vast sums given by dying persons to the church " for the good of their souls " in. tlie middle ages, seem to commend the rule that no bequests for pious uses on a bed of last sickness or death ought to be valid. The rule is an equitable one for the protection of families, who have not the same means of influencing a dying person that are within the reach of a minister of religion. And any church, if free thus to receive bequests from- any source to any amount at any time, might ere long subvert or control a state. The amount which a testator ought to be* permitted to alienate from his family (as we have elsewhere tried to show), should be a limited part of his property. 4. Again, it has been contended in this country that edifices of religion ought to be subject to taxation, whilef school-houses, hospitals, and all properly charitable institu- tions, as well the buildings as the funds yielding income,, should not be taxable. The arguments are drawn from, and enforced by, the expensiveness of church buildings in this- country, by the consideration that less-capital will be putinti> a,dead shape1 if a small tax is levied, and by the inevitable shyness that prevails in regard to the connection between state'