4 In recent times, churches in Ghana have come under pressure from the general public for making huge incomes and yet not paying taxes. During the vetting for appointment to the Supreme Court recently, one of the appointees suggested that churches should be made to pay taxes. What has been the position of the Tax Laws with regard to religious organizations since the Income Tax was introduced in Ghana in the nineteenth century? What should be the basis, if any, for assessing churches and church leaders and pastors