who worship under the voluntary system supplied at
a cheaper rate than those of the established churches in this kingdom?

I say this is an important question, as there is no doubt that one of
the principal causes of dissenting has been the taxes upon religion in
this country, and the wish, if it were attainable, of worshipping at
free cost. In entering into this question, there is no occasion to
refer to any particular sect, as the system is much the same with them
all, and is nearly as follows:

Some pious and well disposed people of a certain persuasion, we will
say, imagine that another church might, if it were built, be well filled
with those of their own sect: and that, if it is not built, the
consequences will be that many of their own persuasion will, from the
habit of attending other churches, depart from those tenets which they
are anxious should not only be retained by those who have embraced them,
but as much as possible promulgated, so as to gather strength and make
converts--for it should be borne in mind that the sectarian spirit is
one great cause of the rapid church-building in America. [Churches are
also built upon speculation, as they sometimes are in England.] One is
of Paul, another of Apollos. They meet, and become the future deacons
and elders, in all probability, to whom the minister has to bow; they
agree to build a church at their own risque: they are not speculators,
but religious people, who have not the least wish to make money, but who
are prepared, if necessary, to lose it.

Say then that a handsome church (I am referring to the cities) of brick
or stone, is raised in a certain quarter of the city, and that it costs
75,000 dollars. When the interior is complete, and the pews are all
built, they divide the whole cost of the church upon the pews, more or
less value being put upon them according to their situations. Allowing
that there are two hundred pews, the one hundred most eligible being
valued at five hundred dollars each; and the other one hundred inferior
at two hundred and fifty dollars; these prices would pay the 75,000
dollars, the whole expense of the church building.

The pews are then put up to auction; some of the most eligible will
fetch higher prices than the valuation, while some are sold below the
valuation. If all are not sold, the residue remains upon the hands of
the parties who built the church, and who may for a time be out of
pocket. They have, however, to