The divorce between the church and the state ought to be absolute. It ought to be so absolute that no church property anywhere in any State or in the nation should be exempt from equal taxation; for if you exempt the property of any church organization, to that extent you impose a church tax upon the whole community.

James A. Garfield (1831-1881) US President (1881), lawyer, lay preacher, educator

Debate, House Appropriations Committee (22 Jun 1874)
    (Source)

In the Congressional Record, 2(6):538 (1874).