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ruling elders to refresh their minds as to these proposals of the U. S. A. committee. (See INlinutes of our Assembly, 1918, p. 150.) 4. By giving to the Synod increased author ity it is entirely possible to safeguard the principle of local self-government and to leave in the hands of each Synod the control of its purely local affairs. As soon as I realized that union was not in consistent with local self-government in the Synod, my attitude toward the problem changed. If I can judge by the letters that I am receiving, thejexperience of many others is similar to my own. The plan which we call "Synodical" is sim ply this: to gather into one Synod all the U. S. A. and U. S. Churches in a given State or territory; to give to this Synod .v.i-h author ity as to enable it to control fully all its pure ly local affairs; to preserve the present Sy tiodical boundaries, so far as possible, largely following State lines; to erect over the Sy nods thus constituted a National General As sembly composed of commissioners from the Synods and having direct responsibility for the general work of the Church. However, the details might be worked our. the heart of the suggestion is the entrance into real union, and at the same time the safe guarding in the Synods of the principle of local self-government. Tilt change proposed would make our sys tem logical and would bring to all our Synods new life and power. It would also form a sound basis for the ultimate union of all the Presbyterian and Reformed Churches in Amer ica. I earnestly hope that the New Orleans As sembly will carefully consider the "Synodieal plan of union," before committing our Chinch to the erection of new and elaborate ecclesias tical machinery. Louisville, Ky. THE TITHE NOT OBLIGATORY. Second Article. By Professor Addison Hogue. Pro. You said at the close of our former discussion that, the true New Testament doe trine lifts the whole matter to an unspeakably higher plane than the law of the tithe puts it upon. That was an assertion which many of God's people will find it hard to accept. How do you justify it? Con. First, I will set forth the principle by illustrations; and of course you are too fair-minded to expect them to tally in every particular with the truth they are intended to enforce. Pro. I recognize that most readily wc 1 ?! know how futile (and sometimes how gro tesque) have been the attempts of commenta tors on our Lord's parables to force some anal ogy between every detail in the story and the spiritual truth he was trying to impress upon his hearers. Now for your illustrations. Con. A certain couple had two sons who were "under law" while they were young. They had to bring to their parents each week a part of their earnings. This law was in tended to bring them to a clear conceptior of one important part of filial duty. The boys at times felt this to he irksome and were repri manded for the neglect. When they grew up and went into business for themselves, of course this law fell away; and anything they did for their parents, now old and needy, had to be left to each son's instinctive love and gratitude. If he sent his parents nothing, they had no redress: the earlier days of "law" were gone, and the sons were supposed to stand on the lofty plane of devotion to the parents to whom they owed so much. And these parents would rather have suffered in body and in spirit than feel that they were receiving help based merely on the plane of "I've got to send this to father." It so hap pened that they did have just this pain to bear; for the elder son, a prosperous business man bent on accumulating a fortune, sent just the same proportion he had had to *?ive when lie was "under law": no less, it is true; but also no more, though he might easily have supplied every want of the old people and still have lived in luxury himself. ? The younger son had a business that paid him- very little. If matters went well he could just make both ends meet and still send his parents a token of grateful love. The token w??s small, but the love was great; and in the eyes of the parents that love enriched the gift, and made it far more acceptable than the much larger sum sent by the elder sou who was still in bondage to his "assessment." One Christmas the younger brother had nothing to 'send. There had been long and sore sickness in the family, and his business had not pros pered. and he was in debt, sorely against his will. He knew very well that his parents would repudiate his sending to them mone> that belonged to other people: so he sent a letter full of regret, but also full of the most gratx'ful recognition of his parents' lovir?g care of him in his younger years, and likewise full of the most genuine devotion to them. In re ply they said: "John, dear, your love and gratitude are the main things we want, as you well know; and your letter cheers our spirits* and warms our hearts. The readiness is there, and we accept it according as you have, and not according as you have not. Your brother, we grieve to say, sends us only what he culls our 'allowance,' which is pitifully small in comparison with what is left for himself. He might send us ? not one-tenth, but- -nine tenths, and then have very much more than youi income." Pro. That's not a bad illustration; that is, from your point of view. Con. It is a very bad illustration, unless the point of view is based on the teachings of the Book. But my understanding of them, es pecially as set forth in Galatians, Oolo^sians and Hebrews, makes me feel that in this mat tvr 1 have the mind of the Spirit. The letter k il lei h, but the spirit giveth life; fcnd I fully believe that the spirit of the New Testament teachings, if acted upon, would bring far larger gifts into God's treasury than the mere letter of the tithe as an inexorable obliga tion. v Pi o. You had another illustration, did you not? Con. Yes. Our government lays taxes upon its citizens, and the payment of these is obli gatory. But they are graded according as a man hath. Some persons pay no taxes, as the government recognizes that they cannot afford it. From the wealthy it takes much larger stuns; and from those with immense fortunes it lakes the lion 's- share of the incomc, because what is not taken still leaves the tax-paver quite wealthy. Our government has also called for subscriptions to the Liberty Loans and to the Bed Cross work; and to each call the na tion responded with large over-subscriptions, because we were put on our honor, so to speak. Of course some men were stingy, and either did not help, or helped just enough to "save their face"; but the nation as a whole re sponded finely to the appeal for voluntary of ferings: and men who meroly paid their taxes I earned the contempt of their patriotic fellow iicizens who counted it a privilege to show that the cause for which we were lighting was one in which it was an honor to "go over the top" with as large subscriptions as they could make. Pro. How do you apply this to the tithe? I'm not certain that 1 fully understand you. Con. Why, thus: while no human govern ment could financc itself with merely volun tary subscriptions, and consequently must alsc impose taxes, I believe the New Testament teaching is that God does now rely on these, and on these alone. Then, as we recognized it to be a fair principle for the government to lay its taxes 011 the basis of how much it left for himself, so 1 believe Christians should rec ognize this same principle in their voluntary oiTerings for what we specially call "the Lord's work"; and thus in many instances it would be seen that the tithe was a pitiful and niggardly sum to give. And finally, the ap peal to the sense of loyalty to a noble and righteous cause is an appeal to the sense of honor, and often meets with a far more gen erous response than a legal obligation would. In the Old Testament we iind the chosen peo ple often censured for 'not bringing in the tithes; but in Exod. 25 God appealed for a willing offering: "Of every man whose heart maketh him willing shall ye take my offer ing." In ch. 35 Moses presents the appeal "Whosoever is of a willing heart, let him bring it, Jehovah's offering" (v. 5). And with what result? Ch. 36 tells us: Moses had to make the people cease bringing these voluu ta"y gifts! Pro. That's not a bad point you have made there. I had not thought of. that in this con nection. Con. If it helps us to get at the truth, it is good : otherwise, it is not. But* it at least points to the fact that human nature often responds to appeals to its generosity much more readily than it does to compulsion. Pro. What would you do, then, in regard to this matter, if you were pastor of a congre gation? Con. Foi; one thing, I should preach ear nestly against the statement that "one-seventh of a man's time and one-tenth of a man's in come belongs to God." I think it likely that this has done much harm by obscuring the truth. ' Pro. What truth? Con. The great truth that ALL of our time and ALL of our money belong to God ? to be used in a variety of ways, of course, but all equally for His glory. If one-tenth of my in come belongs to God, to whom do the other nine-tenths belong? Pro. Oh, of course people know what is meant by that. Con. Whatever is meant, the statement it self is utterly wrong; and wrong modes of Statement work some harm m our minds, as wise old Socrates said on the day of his death. Many a man has doubtless been led to lie back in careless ease and content, spending nine-tenths of his income 011 himself and his family, when by teaching him the truth of the matter and by appealing to the highest mo live?: he might have been led to devise liberal things. You asked me before whether 1 did not think my view was a dangerous one. I say now that I think it is your doctrine that is dangerous. Pro. But may not many people abuse your view of giving? Con. Of course. Men mij,y wrest this doc-, trine to their own destruction, just as they do