I’m thrilled to announce that my new book, Between the Temple and the Tax Collector, will be released on February 25. (It’s available for preorder now: University of Illinois Press | Bookshop | Amazon. If you order it from the Press itself, you can use promo code S25UIP for 30% off.)
Confession: I’m really excited about this book. It traces the relationship of the church and various tax systems from Joseph Smith’s early life[fn1] through the 2010s. Over the last several years, I’ve previewed some of the stuff I wrote about right here on the blog, but now it’s all together.
So anyway, I can hear you asking a couple questions, ones that deserve decent answers:
Who is this book for, anyway?
Everybody! I worked really hard to ensure that people who are familiar with Mormonism but not taxes could understand it, people familiar with taxes but not Mormonism could, and that it worked for people who aren’t familiar with either.[fn2] I provide enough background into the history of Mormonism without trying to replace Ben Park’s tour de force. And I provide enough information about this history of various tax regimes to give context for what’s going on in Mormonism.[fn3]
How important is the relationship between Mormonism and taxes?
I mean, it’s not salvific. You could probably live a happy life without thinking much about it. But it actually provides a lot of interesting information, especially since the modern tax system and Mormonism grew up around the same time. As we all know, the church was founded in 1830.
What we maybe don’t know is that the first national income tax was enacted by the UK in 1799. And taxes in the US went from irregular and subjective at the beginning of the 19th century to objective and universal by the end. That is, Mormonism grew up in an era of increasing tax sophistication.
But it’s not only that: Mormonism has a unique (in the post-disestablishment US, at least) relationship to taxes. Like most religions, it is (largely) exempt. Its members pay taxes. But there were two points in its history where the church operated a theocratic regime: in Nauvoo and in early Deseret. I got to explore how a religion dealt with secular governance. And, it turns out, church leaders treated taxes as largely a secular matter.
More than that, even: the church has actively, and sometimes interestingly, worked to protect its property tax exemption, both inside the US (thanks for the Brooklyn information, Ardis!) and outside. And elected members of the church have even been able to enshrine some particularly Mormon terminology in the Internal Revenue Code!
So you could absolutely learn the history of Mormonism without thinking about taxes, and the history of taxation without thinking about Mormonism. But they both add color to the other.
What if I don’t care about Mormonism or taxes?
I mean, I don’t understand you, but I’m still going to suggest there’s value here. Because there’s a broader theme to this book: the US Constitution’s Establishment Clause enshrines a Jeffersonian wall of separation between church and state. But that wall is (necessarily) porous: churches, religions, and religious people live, work, and otherwise operate within, and subject to, the state.
The tax law isn’t the only place where the metaphorical wall is not absolute, of course. But it is one that requires constant navigation, outside of questions of constitutionality. (The Supreme Court has said that there is no religious liberty right to not pay taxes.) So the tax law lets us explore how church and state interact when they interact.
Is there any other reason you think I should read this book?
I mean, of course? Even without the broader themes, I think it’s full of incredible stories that give us new insights into church leaders, members, and the institutional church itself.
And once you’ve read it, I’d love to hear your thoughts on it, either in the comments here or on Bluesky or even by email!
[fn1] It also mentions some tax-related religious activities of Joseph’s grandfather!
[fn2] I also think there’s value for that tiny handful of people who are familiar with both, because frankly, nobody has really bothered diving into their relationship before.
[fn3] And sometimes I take really interesting discursions. Like, if you’re familiar with Old Major, you’ll learn the impact Joseph’s dog had on Nauvoo taxes.