At the General Conference Session held February 17 to March 6, 1893, and at a time when Seventh-day Adventists had no mission work for the heathen, a report was received that free land was available for mission stations in Mashonaland, South Africa. We term this Question “A”SPCCSR 141.1

At this same Conference resolutions were brought in to repudiate tax exemptions on ecclesiastical property. We term this Question “B.” The picture of the involvements, attitudes of men, and the interrelationships of the two problems is best reflected by quoting in full the records of the discussions and actions relating to the two matters, noting the time sequence:SPCCSR 141.2

February 15, 1893 (Question “A”) Peter Wessels Tells Of Offer Of Free Land.SPCCSR 141.3

“Brother Peter Wessels spoke of the work in South Africa.... He spoke... of Mashonaland, or the Kaffir country, and of the interest which they felt that something should be done there. Other missionaries were flocking in.... Every denomination that will enter this land can get a free farm of three thousand acres... It is a country toward which all eyes are being turned, and the openings that are being made seemed like a light that was going before them, which they must follow with the truth.”—General Conference Bulletin, 1893, p. 269.SPCCSR 141.4

February 28 (Question “B”) Resolution On Tax Exemption Introduced From Committee On Resolutions:

“Whereas, In view of the separation which we believe should exist between the Church and the State, it is inconsistent for the Church to receive from the State pecuniary gifts, favors, or exemptions, on religious grounds; therefore,SPCCSR 142.1

“36. Resolved, That we repudiate the doctrine that Church, or other ecclesiastical property should be exempt from taxation; and, therefore, further,SPCCSR 142.2

“37. Resolved, That henceforth we decline to accept such exemptions on our own behalf.”—GCB, p. 437.SPCCSR 142.3

March 1, Resolution Considered And Preamble Amended.

“Resolution 35, the one in regard to the exemption of church or other ecclesiastical property from taxation, called out remarks from several.SPCCSR 142.4

“A. F. Ballenger called attention to the fact that the preamble stated that according to our belief in the separation of Church and State, it is inconsistent for the Church to receive from the State pecuniary gifts, favors, or exemptions ‘on religious grounds,’ whereas it is inconsistent for the Church to receive such gifts, favors, or exemptions on any ground. Upon motion these words were stricken from the preamble.SPCCSR 142.5

“While this resolution was still under discussion, the noon hour having passed, Conference adjourned to March 2, at 10:00, A.M.”—General Conference Bulletin 1893, p. 444.SPCCSR 142.6

March 2. Resolutions Discussed And Referred Back.

“The meeting opened business on Resolutions 36 and 37 on which action was pending at adjournment.SPCCSR 142.7

“Further discussed by A. T. Jones and A. R. Henry.SPCCSR 143.1

“W. W. Prescott moved to amend the 37th resolution by omitting the word ‘henceforth’ and adding the words ‘place ourselves on record as declining’ after the word ‘we’ in first line.SPCCSR 143.2

“Supported by D. H. Oberholtzer and discussed by delegates Lane, Underwood, Tait, and Breed.SPCCSR 143.3

“A. R. Henry moved the following as an amendment to the amendment:—SPCCSR 143.4

“Whereas, We hold it to be inconsistent with the true relation which should exist between the Church and State, for the State to bestow upon the Church pecuniary gifts, favors, or exemptions: andSPCCSR 143.5

“Whereas, There are in many States laws exempting church property from taxation; thereforeSPCCSR 143.6

“Resolved, That we labor, so far as in our power, to secure the repeal of all such laws.SPCCSR 143.7

“Supported by R. A. Underwood.SPCCSR 143.8

“Discussed by delegates Bollman and Eldridge.SPCCSR 143.9

“Moved by W. B. White to refer back to committee. Carried.”—General Conference Bulletin 1893, p. 458.SPCCSR 143.10

March 3, The New Resolution Presented.

“Whereas, A better understanding of the principles of religious liberty is necessary, both for adequate appreciation of their importance, and an intelligent promulgation of them, therefore,SPCCSR 143.11

“47. Resolved, That we recommend to the several Conferences the holding of workers institutes for the study of religious liberty subjects, and that we will aid in such institutes as far as possible by furnishing instructors when so requested.SPCCSR 143.12

“48. Resolved, That we repudiate the doctrine that Church or other ecclesiastical property should be exempt from taxation, and, further,SPCCSR 144.1

“49. Resolved, That we use our influence in securing the repeal of such legislation as grants this exemption.”—GCB 1893, p. 475.SPCCSR 144.2

March 5 (A.M.), The Resolution Adopted (Question “B”).

“G. A. Irwin then moved the adoption of the report of the Committee on Resolutions, page 475 of the Bulletin, by voting on each separately....(Resolution 48)SPCCSR 144.3

“The words ‘on religious grounds’ occurring in the preamble to the 48th resolution, appeared by a mistake, and were stricken out by the Committee. (See Church and Sabbath School Bulletin, 444.)SPCCSR 144.4

“A. T. Jones moved the following as an amendment to the 49th resolution:—SPCCSR 144.5

“Resolved, That we decidedly protest against any such exemption....SPCCSR 144.6

“Carried.SPCCSR 144.7

“The amendment as amended then carried, and resolution as amended was adopted.”—GCB, 1893, page 484.SPCCSR 144.8

March 5 (A.M.), Conference Tax Exemption Action Creates Immediate Problem.

“On motion of J. H. Durland, the Conference adjourned, but before it was dismissed, A. R. Henry, who was out of the room at the time of adjournment, having an official matter to present, the Chair called a meeting of the Conference at once and gave opportunity for the hearing of the special business.SPCCSR 144.9

“The point in Brother Henry’s remarks was this: that our State representative from Battle Creek at the State Capital, who at the instance of trustees of several of our institutions, is working to obtain for them freedom from taxation for several of these institutions, is at a loss to know how to proceed or what to do, on account of the recent position by our people on this question. (See Church and Sabbath School Bulletin, 475.) He and our attorney desire immediate instruction, and the attorney would like to meet a committee in regard to the matter, at the close of the meeting.SPCCSR 144.10

“Voted that the Chair appoint a committee of five, to formulate a response to the foregoing, to be reported back to the General Conference for acceptance, before submitting to our representative at Lansing.SPCCSR 145.1

“Carried.SPCCSR 145.2

“The Chair named as this committee, W. W. Prescott, A. R. Henry, U. Smith, A. T. Jones; G. C. Tenney.”—GCB 1893, page 484.SPCCSR 145.3

March 3, (Question “A”) Plans For Mission In Mashonaland, Africa.

“W. S. Hyatt then rendered a further report for the Committee on Distribution of Labor, as follows:—SPCCSR 145.4

“We recommend,....SPCCSR 145.5

“36. That a mission be opened in Mashonaland, Africa, as soon as practicable; and that not less than five persons be selected by the Foreign Mission Board to go to that field.”—GCB 1893, page 476.SPCCSR 145.6

March 5 (P.M.), (Relation Of Questions “A” And “B”) Comment On March 3, Resolution.

“The whole report [of Committee on Distribution of Labor] was thus adopted item by item....SPCCSR 145.7

“By request, P. J. D. Wessels stated in connection with resolution 36 [from Committee on Distribution of Labor (Question “A”)] that though 6000 acres of land were offered to any denomination who would inaugurate a mission, and that we expected to accept land for our mission, it was not from the Government that we looked for the gratuity, but from a company.”—GCB 1893, page 486.SPCCSR 145.8

March 5 (P.M.), (Question “B”) Report Of Special Committee On Tax Exemption Problems.

“The following report from the Special Committee appointed at the morning meeting was given by Prof. Prescott:—SPCCSR 146.1

“Whereas, This Conference has clearly stated its position on the taxation of Church and other ecclesiastical property, andSPCCSR 146.2

“Whereas, There are certain institutions incorporated under the laws of the State which occupy confessedly disputed grounds, therefore,SPCCSR 146.3

“Resolved, That matters in which the taxation of such institutions as do occupy this disputed territory is involved—orphanages, houses for aged persons, hospitals, etc.—we leave to the action of the Legislature, without any protest against their taxation, or any request for exemption.”—GCB 1893, page 486.SPCCSR 146.4

March 6, Special Committee Report Adopted, After Attempt To Table.

“It was moved by F. M. Roberts to adopt the report of Special Committee [on taxation of church property] on page 486 of Bulletin.SPCCSR 146.5

“Discussed by delegates Shultz, Bollman, Prescott, Eldridge and McCoy.SPCCSR 146.6

“Moved by I. H. Evans to lay on the table.SPCCSR 146.7

“Supported by J. O. Corliss.SPCCSR 146.8

“Lost.SPCCSR 146.9

“Further discussed by A. T. Jones, Colcord and Bollman.SPCCSR 146.10

“Previous question was called and affirmed by vote.SPCCSR 146.11

“The resolution was then adopted with two dissenting votes.”—GCB 1893, page 491.SPCCSR 146.12

VII—Tax Exemption, Grants and Favors

Correspondence Relating To The Question Of The South African Land Grant