Monday, May. 30, 1977

Salvation from Taxes

Hardenburgh, N. Y., a pastoral sanctuary in the Catskill Mountains only 100 miles north of Manhattan, may be one of the most ostensibly religious towns in the U.S. According to the applications for exemption from the tax rolls, at least 82% of the community's 236 residents claim to be ministers in the California-based Universal Life Church.

Why did so many of Hardenburgh's sheep suddenly decide to become shepherds? It was certainly cheap and easy enough--the U.L.C. ordains ministers for $2 down and $2 a month (TIME. Feb. 10, 1975)--but that does not account for the mass ordination. The turn to religion is a protest against the fact that more than a sixth of the town's 84 sq. mi. were already owned by several tax-exempt religious groups (Zen Buddhists, Tibetan monks) and one educational group (the Center for Conservation). That left taxpayers bearing huge burdens to support their local roads and schools. One farmer, for example, was making about $8,000 a year off his 330 acres--and paying town, county and school taxes of $5,000.

What is to be gained by such a transparent attempt to fend off the tax collector with the Bible? Hardenburgh's residents figure that dramatizing the absurdity of the situation will bring relief in the form of less generous exemption laws. Declares Town Supervisor Lester Bourke: "We are seeking salvation."

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