Church tax; taxation of out-of-canton real property; double taxation. No constitutional principle limits church taxation to residents of the municipality. Real property may be subjected to church taxation in the commune where it is located, provided the owner belongs to the confession for whose worship the tax is levied. Alleged double taxation fails where it is neither shown nor probable that another canton asserts tax sovereignty over the same property; objections in that event would concern the tax claim of the other canton, not the canton of situs (consid. 2).