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Back to Table of Contents, A Declaration of Universal Rights

Article 3 — Family Government

Section 5: Taxation Of Property

The inalienable right of property shall not be impaired.

Property, whether real, personal or intangible, is not a creature of civil society. The ownership of property, whether real, personal or intangible, shall not be taxed.

This section and Sections 6 and 7 recognize that God is the true owner of property (Rev. 4:11). He gives property to men as He desires, regardless of the lawful means of acquisition (Gen. 1:28; 2:15). It also affirms that property is not a derivative of civil society, therefore, civil government has no claim of superior title. Family is also noted as the vehicle of dominion.

Section 5 points out that mere ownership (including possession) of property is not properly taxable. The authority to own property has been delegated to the family. The imposition of a tax on the mere ownership of property unavoidably impairs the family's duty to God for the care of its property, for every property tax pre­sumes that the civil jurisdiction over property takes priority over the family's. Property taxation violates the right of property itself. Such a tax means property can never be fully owned. In this perspective, the property is merely rented in perpetuity from civil government and is contrary to God's grant of property to man. See also Article 5, Section 11 on taxation.


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