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https://www.rindgechurch.org/religious-taxes-and-the-toleration-act--1791-1819.html
In prior Way Back When articles, People of the Early Church and Paying For Pews, we saw that as early as 1768, there were a few residents who objected to financially supporting the Congregational Church, so our town had experience with this kind of conflict.
https://www.pewforum.org/2009/05/14/shifting-boundaries2/
Nov 15, 2019 · Indeed, several colonies chose a single church as their officially established religion, and these churches enjoyed many privileges not extended to other religious groups. For instance, the Anglican Church enjoyed government support in some of the Southern colonies, while the Congregational Church held sway in New England.
https://en.wikipedia.org/wiki/Congregationalism_in_the_United_States
Congregationalism in the United States consists of Protestant churches in the Reformed tradition that have a congregational form of church government and trace their origins mainly to Puritan settlers of colonial New England. Congregational churches in other parts of the world are often related to these in the United States due to American missionary activities.
http://www.loc.gov/exhibits/religion/rel05.html
Advocating such a policy--on the grounds that religion was necessary for public happiness, prosperity, and order--were the ministers and most members of the Congregational Church, which had been established, and hence had received public financial support, during the colonial period.
https://www.uscivilliberties.org/historical-overview/3703-disestablishment-of-state-churches-in-the-late-eighteenth-century-and-early-nineteenth-century.html
Citizens who did not want to pay a tax to that church could, through a system of certificates, become exempt from that tax. Connecticut and Massachusetts also levied taxes for the support of churches and religious schools in the late 1700s, and both provided for some exemptions (McLoughlin, 922–925; 1162; 1205). New Hampshire went further.
https://www.churchlawandtax.com/
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https://www.biblicalfoundations.org/church-government-congregationalism/
Jun 29, 2007 · NOTE: The following is a copyrighted excerpt from the entry “Church Government” in the Encyclopedia of Christian Civilization (ed. George T. Kurian; Blackwell), authored by Andreas Köstenberger. At the heart of Congregationalism is the belief that local congregations are to govern their own affairs. This stands in contrast to both Episcopacy and Presbyterianism.
https://en.wikipedia.org/wiki/Church_tax
The church tax is not meant to be a way for the state to directly support churches, but since expenses for church tax are fully deductible (as are voluntary expenses for the Church, for charity or a bundle of other privileged aims) in fact such support occurs on a somewhat large scale.
https://dahlelawchurches.com/minnesota-tax-exemptions-rental-church-property/
Rental of Minnesota Church Property - Gary C. Dahle, Attorney at Law. Minnesota Church Attorney - Minnesota Church Corporation Law. ... the rental [income] used by the church corporation in support of its religious exercises, are not exempt from taxes. State v. Union Congregational Church, 173 Minn. 40, 216 N.W. 326, Minn. 1927.
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