This Note will examine the tax exemption for property used in religious worship in its English and American settings. Analysis of the scope of the exemption in England will review the history of the exemption and its present application. The discussion of the exemption in the United States will focus on constitutional considerations. The theism test will also be considered in light of the principles underlying the exemption in both countries. The Note will conclude by recommending the analogy test for both England and the United States as an alternative to the theism test.
John E. Jenkins,
Rejecting the Theism Test in England and the United States in Property Tax Exemption Cases,
6 Fordham Int'l L.J. 148
Available at: http://ir.lawnet.fordham.edu/ilj/vol6/iss1/6