- Nazi Conspiracy and Aggression
- Vol. VI
Translation of document 3439-PS
1937 REICHSGESETZBLATT, PART I, PAGE 697,
30 JUNE 1937
for the execution of the law for Security of the
25 June 1937
On the basis of the Law for Security of the German
Protestant Church of 24 September 1935, (1935
Reichsgesetzblatt I, p. 1178) for the unification
of the laws governing the Finance Departments it
is hereby decreed:
(1) The Reich Minister for Church Affairs establishes one
Finance Department at the Chancery of the German Protestant
Church and at the administration office of each of the
German Evangelical provincial churches.
(2) The officials of the general ecclesiastical
administration are obliged to accept the revocable charge of
honor or chairmen or as members of the Finance Department.
(3) After previous consultation the Finance Department
makes its decisions through the chairman.
(1) The Finance Department guides the property
administration of the church in the district for which it
has been established. It represents the church.
(2) The Finance Department sets up the budget and the tax
assessment of the church. It determines the manner of
raising the tax assessment and supervises the use of the
(1) The Finance Department is obliged to see to it that a
regular administration, corresponding to the public interest
is guaranteed, that the utmost thrift is observed, and that
state and ecclesiastical regulations are observed by all
(2) The Finance Department is responsible to the state for
the proper use of government subsidies allowed for
Protestant-ecclesiastical means, as well as for church tax
(1) In the provincial churches the Finance Department
exercises ecclesiastical supervision over the administration
of property and church funds of the church communities and
the church associations. If, in case of refusal or for
other reasons, a decision of the competent ecclesiastical
organs is not reached or in case
these organs act contrary to ecclesiastical or
state order it is authorized to exercise their
rights itself. The same holds true if it is
doubtful or disputed what organs are competent for
the administration of the property and the church
(2) The right of the Finance Department of property and tax
supervision also embraces the authorizations of ratification
entrusted to the ecclesiastical supervisory authorities by
constitutional documents and Church Laws. If the Finance
Department itself looks after the rights of church
communities or ecclesiastical associations, its decision at
the same time includes the ratification of the
ecclesiastical supervisory authorities.
(3) The Finance Department can appoint agents for the
execution of regulations it has to set up in church
communities and ecclesiastical associations. In the case of
sentences two and three under Paragraph 4 (1) above the
expense will be put to the debit of the association or
(1) The chairman of the Finance Department can transfer the
dispatch of single matters to a member of the Finance
Department. In case of temporary inability he can appoint a
member as his representative. In case of extended inability
the decision of the Reich Minister for Church Affairs is to
(2) The officials and employees of the general
ecclesiastical administration can be called upon for aid in
dispatching the business.
(3) The Finance Department keeps a seal which reads “Church
Authority” with the addition of “Finance Department.”
Statements of the Finance Department are to be signed and
sealed by the chairman or his representative.
The Finance Department, within the limits of its
authorization, can issue legally binding
regulations. It can regulate in particular the
salaries and allowances of officials of the
general ecclesiastical administration, of the
clergy, of the officials of the church community,
and of the employees.
(1) The Finance Department is to stay in close touch with
the competent church management.
(2) Regulations and measures of the church management and
of the ecclesiastical administration authorities connected
with financial operations require the approval of the
ment. They are binding on the church only if this
approval has been given and made known to all
(1) The Finance Department at the Chancery of the German
Evangelical Church, through continuous contact with the
Finance Departments of the provincial churches, has to see
to it that the property administration of the provincial
churches will be simplified and made more uniform. In the
field of property administration it can issue legally
binding rules to regulate the ecclesiastical legal life in
its entirety for the domain of the German Protestant Church
or the domain of several provincial churches.
(1) The Finance Department has to inform the Reich Minister
for Church Affairs of the financial status.
(2) The approval of the Reich Minister for Church Affairs
is necessary for legally binding regulations of a general
(3) The decisions of the Church authorities on fixing the
church tax requires the approval of the Finance Department.
(4) The Finance Departments have to see to it that the
regulations issued by the Reich Minister for Church Affairs
for the use of government subsidies and of church tax funds
The decree goes into effect on the day following
publication. The Reich Minister for Church
Affairs decides the time of cancellation.
Contrary regulations are void for the duration of
Berlin, 25 June 1937.
The Reich Minister for Church Affairs