"Millions of dollars have been repaid city, state and the Federal Government
through the influence of MY SPIRIT and MY MIND." FATHER DIVINE


$1000 Restitution Paid Uncle Sam on Income Tax of 30 Years Ago.



The Great Bronze Door, The Portal of Life Eternal
describes what is required of the followers of FATHER DIVINE.

The Great Bronz Door, The Portal of Life Eternal describes what is required of the followers of FATHER DIVINE.


Silvio Spagnolo
June, 1954 A.D.F.D.

764-772 Broad Street
Philadelphia, Pa.

My Dear Father and Sweet Mother:

I sincerely thank You for Your infinite love to all mankind and for Your Righteousness, Justice and Truth that You Personify and re-personify in the children of men universally.

At this particular time, Father-Mother Dear, I desire to thank You for making it possible for me to pay back, in some way, the income tax to the Government, that maliciously I avoided to pay many years ago.

Herein enclosed You will find a copy of a letter that I wrote to the Director of the Internal Revenue, which, I hope, will be self-explanatory, concerning the $1000 that I sent him for the Conscience Fund.

Father Dear, when I think of the several other back bills that Your Love and tender

Compassion made possible for me to pay, some of them even older than the above mentioned one, like the one that was paid to the Italian Government, of which I was apparently a subject at that time (1917); when I think of Your Transforming Grace and infinite Love and Compassion to the children of men, my heart is filled with humble gratitude that words cannot adequately express.

0 Father and Mother Dear, let me thank You and Praise You! Let me Magnify Your Holy Name for ever and ever; for You are really worthy to be praised continually, 0 my Lord and my Savior. Let me praise You for Your Spotless Rosebud Virgin Bride, the LAMB'S BRIDE, the Personification of the Virginity and Characteristics of Mary, the sample and example for womanhood universally.

Father Dear, I often think of Your infinite Compassion, when You healed this body from an incurable affliction, almost a thousand miles away, before I saw Your Personal Body for the first time; but You were not satisfied to heal my body, but gave me also a new mind, free from the old detestable characteristics and made it possible for me to right all my wrongs in a satisfactory way, and I sincerely thank You, my Lord.

I thank You for the privilege of living in a first-class hotel like the Divine Lorraine, with all the modern conveniences and still paying a fraction of what they used to charge before Your Followers bought it, with cash money. Father Dear, I know I could go on enumerating Your Blessings to humanity without respect to so-called races, creeds and colors; but as these Blessings go into infinitude, I simply stop and say, in all humbleness of heart and mind: I THANK YOU, FATHER MOTHER GOD.

Reverently Yours,

(Signed) Silvio Spagnolo

Encl. U. S. P. M. 0 Pur. Receipts- No.
3-15,541,595; 3-15,541,594; 3-15,541,593;
3-15,541,592; 3-15,541,591; 3-15,541,590;
3-15,541,589; 3-15,541,588; 3-15,541,587; 3-15,541,586.







Silvio Spagnolo
Divine Lorraine Hotel
June 27th, 1954 A.D.F.D.

Director of Internal Revenue
Conscience Fund
Philadelphia 7, Pa.
Dear Sir:

Several months ago I presented myself to the Internal Revenue office, confessing how, during the years 1923, 24, 25, or thereabout, by falsely claiming family dependents, I maliciously avoided to pay the Government income tax, while I was working as a coal miner in the State of Illinois.

I told the persons that interviewed me on that occasion, that, having been converted by God Almighty, Father Divine, I desired to pay back to our Government, that income tax. I also confessed of having been engaged in bootlegging for a short time, and that I wanted to ask our Government for forgiveness for these offenses.

At that time I was told that they would investigate the matter and let me know about it. I patiently waited, not knowing how long such investigation would take. Not hearing from them, recently I returned to the Office; I identified myself and was told that the Government found no record, that due to the many years that have elapsed since then, it is past the statute of limitations, and that I was justified to go home and forget about it. To this I replied that the Government might not have a record, but that I held a record within me and I wanted to do what was just and right, according to Father Divine's teaching.

I was told that the Government has a "Conscience Fund" and, if that would free my conscience, I could send to this Fund, whatsoever amount I think I owe to the Government.

In thanking Father Divine for His Transforming Grace, and in thanking our Government, in anticipation of being forgiven, I herein enclose U.S. money orders of $500 for the unpaid income tax and accumulated interests. plus $500. as an act of reparation, for having violated the law by bootlegging.

In asking you, sir, to accept this money in the spirit for which it is sent, I kindly would appreciate it if you'd notify the REV. M. J. DIVINE about it, as all the credit, all the honor goes to HIM. Here comes to my mind a very popular song, often sung in Father Divine's audiences:

All the Glory goes to God, Father Divine,
All the Glory goes to God, Father Divine.
All the Glory goes to God,
All the Glory goes to God,
All the Glory goes to God, Father Divine.

Thanking YOU Father for your kind co-operation I desire to remain,

Respectfully and obligingly yours,

(Signed) Silvio Spagnolo

P. S. Under separate cover I am sending you a copy of The NEW DAY, which will give you first-hand information on Father Divine's Work and Mission among the children of men, also a few PEACE STAMPS. I thank You.

S. S.





U. S. Treasury Department, Internal Revenue Service,
District Director, Philadelphia 7. Pa.

In Replying Refer To:
C. C. Hill

June 30., 1954

Silvio Spagnolo Divine Lorraine Hotel Philadelphia., Penn. Dear Sir:

Receipt is acknowledged of your ten (10) money orders totaling $1000

As requested in your letter of June 27, 1954., this office has applied $ 500.00 to cover your Federal Income Taxes for the years 1923., 1924 and 1925.. and $ 500.00 has been deposited in the Conscience Fund.

Very truly yours..
(Signed) E. A. Mcguiness
Acting District Director





Fiscal Service

Bureau of Accounts, Washington 25
Office of the Commissioner
July 29. 1954

Mr. Silvio Spagnolo
'Divine Lorraine Hotel
Philadelphia, PA.

Dear Mr. Spagnolo

We acknowledge with thanks, receipt of your United States Postal Money Orders Nos. 3-l5,54l,585 to 3-15,641,589 inclusive,, dated June 28, 1954,and-totaling $500.00,which were forwarded to us by the Internal Revenue Service of Philadelphia, PA.

Your remittance has been deposited into the general fund of the Treasury for credit to miscellaneous receipt accounts "Money's Received from Persons unknown", (Conscience Fund).

Very truly yours,
(Signed) Roger E. Smith
Budget and Fiscal Officer






"I AM Teaching the Nations Righteousness".


764-772 Broad Street
Philadelphia 46, Pa.
July 1, 1954 A.D.F.D.

Mr. Silvio Spagnolo
Divine Lorraine Hotel
Broad Street at Fairmount Ave.
Philadelphia 23, Penn. My dear Mr. Spagnolo:

Your letter of the 28th is at hand, enclosing the letter to the Director of Internal Revenue, also the receipts for United States Postal 'Money Orders in the amount of one thousand dollars.

Truly, your action in making this reparation, although it was past the Statute of Limitations, depicts the Standard I have lifted for this Nation. Millions of dollars have been repaid city, state and the Federal Government through the influence of MY SPIRIT and MY MIND.

I AM teaching the nations RIGHTEOUSNESS by sample and Example, and I AM establishing a RIGHTEOUS GOVERNMENT in this land. That is why this Nation is endeavoring to set its affairs in order; for consciously or unconsciously, UNCLE SAM knows GOD is here and here to stay!

The MOUNT of the HOUSE of the Lord has been established in this NATION! In lifting up WOODMONT, The Mount of The House of The LORD, before the eyes of the world, the Scripture has been fulfilled:

'But in the last days it shall come to pass, that the Mountain of the House of the LORD shall be established in the top of the mountains, and it shall be exalted above the hills; and people shall flow unto it.
'And many nations shall come, and say, Come, and let us go up to the mountain of the LORD, and to the house of the GOD of Jacob: and he will teach us of his ways, and we will walk in his paths: for the law shall go forth of Zion, and the word of the LORD from Jerusalem.
'And he shall judge among many people, and rebuke strong nations afar off; and they shall beat their swords into plowshares, and their spears into pruning hooks: nation shall not lift up a sword against nation, neither shall they learn war any more." (Micah 4:1-3)

I have called for International Peace on the Land, on the Sea, and in the Air. That is why this Government is endeavoring to exemplify honest- in its business and affairs; for I has taught this NATION the WAY of PEACE. That is why all the departments of Government have been warned against taking presents and gifts and bribes. That is the reason Uncle Sam is endeavoring to pay all just debts; for I have taught Uncle Sam that the Way of Righteousness is the Way of PEACE.

Thus, as MY SPIRIT has access in the land, I AM attracting the nations of the earth to this RIGHTEOUSNESS; for they are coming to ME and I AM teaching them MY WAYS. Then I say, if the aggressor nations, who seek by force and violence to conquer, do not fall in line with this RIGHTEOUSNESS and this PEACE, they shall go down quickly; for The MOUNT of Thee HOUSE of The LORD is lifted in AMERICA at WOODMONT!

What I have done with you, as one man, in converting you to righteousness, I have Accomplished universally; and as I have converted one man and one nation- even if I had not already converted millions and millions throughout the world- that one man and one nation would be enough to let the world see and know GOD is in the land. I have long since said,

'As with a man, so with a nation; and as with a nation so with all nations combined.'

Then I say, be encouraged to know that we shall have a Universal Righteous Government and all mankind shall eventually enjoy the privilege of becoming to be even as this leaves ME, as I AM Well, Healthy, Joyful, Peaceful, Lively, Loving, Successful, Prosperous and Happy in Spirit, Body and Mind and in every organ, muscle, sinew, joint, limb, vein and bone and even in every ATOM, fibre and cell of MY BODILY FORM.

Respectfully and Sincere, I AM
REV. M. J. DIVINE, Ms. D., D.D.
(Better known as FATHER DIVINE)


Encl. Money Order Receipts




Adley Express Company Calls Follower a Model Employee

Adley Express Company
July 19, 1956


Father Divine
Broad and Ellsworth St.
Philadelphia, Pa.
Dear Father Divine:

We wish to take this opportunity to express our sincere thanks for recommending Silvio Spagnolo, who has been employed. by us for the past three years.

He is one of our model employees and You should be congratulated for the good work that You are doing for mankind. I wish we had several dozen more of this type of employee because it's men like Silvio that turn the wheels of progress in an industry.

Very truly yours,

ad/re A. D., Dir.
cc:J.B. Safety and Personnel
Phi la.






Highest Commendation Accorded Follower by His Employer in Letter to FATHER DIVINE



#4219 Richmond Street
Philadelphia #37, Pa.
August 9. 1956

Father Divine,
Broad and Ellsworth Streets
Philadelphia, Pennsylvania.
Dear Father Divine:

On July 19th, 1956, our Personnel Manager wrote you from our New Haven office, expressing thanks to you for recommending to us, one of your followers, Silvio Spagnolo, who has been in our employ for the past three years.

Inasmuch as Silvio Spagnolo is employed in our Philadelphia Terminal (under my supervision) I would like to personally commend him to you,

It would be quite impossible for me to enumerate all the excellent qualities he has displayed while in our employ but I can tell you that we have found him LOYAL, PROMPT and DEPENDABLE and, above all else, HONEST and TRUSTWORTHY, and these qualities have merited him the deep respect of our entire organization. You probably will not feel that he is to be commended for these qualities - that they are what YOU teach and expect. However. we rarely come in contact with individuals who possess all the good qualities he has displayed.

I would also like to mention his willingness to co-operate ,with everyone associated with him. Tasks assigned to him have been performed immediately and efficiently, and it would certainly be a great satisfaction if ALL employees would emulate his fine spirit of co-operation.

Because of his conscientious efforts we have Just given him a much deserved increase in salary. This is to try and repay him in some small measure for refusing to accept holiday and vacation pay (to which he is entitled) in accordance with Your teaching,

In closing I wish to express to You my heartfelt thanks for the principles you have instilled in Silvio Spagnolo, which have made him such a valuable employee; also I am grateful to Silvio Spagnolo for the splendid cooperation he has always extended-to me personally,.

Sincerely yours
JJB/o (signed) John J. Batti
Philadelphia Terminal Manager





"Where There Is Unity There Is Strength"


764-772 Broad Street
Philadelphia 46, Pa.
August 10, 1956 A.D.F.D.

Mr. A. D-, Director
Safety and Personnel

My dear Mr. D-:

Thank you for your letter of the 19th ultimo.

It is encouraging to receive letters of appreciation for MY Good Work among men, even as the honest, competent service of Mr. Spagnolo bespeaks the high standard of MY Teaching which calls for equity and truth among all men.

By causing the people to understand the mystery of GOD'S Presence with them, they realize that there is a positive force in life that will produce the effective and desirable results of success, of health and abundance.

Experience has taught them that the belief of "every man for himself," one pulling this way and the other pulling the other way, but scatters the energy and force for good. By reason of this fact it is plain to see, as it is given:

'Where there is division there is strife, but where there is union there is strength.'

Out of the Scripture we find it conveyed thuswise:

'Every kingdom divided against itself is brought to desolation; and a house divided against a house falleth.'

I teach the people the omnipotent factor of unity as the power to produce positive results. I show them that as all breathe the one breath of life, even so is the spirit within them one' If men can gather to battle in the nefarious spirit of hate and of prejudice, whereby millions are destroyed, to the complete reverse of same, the gathering of the people in the unity of spirit, mind, aim and purpose for Righteousness, creates a clean bill -of health both in the things that concern them and in the affairs of government, for the people are the government.

Upon this foundation I call for a citizenry among men that is second to none. I call for perfection, even as by the Spirit of MY Presence, I produce the very nature and the characteristics of the Truth among men. Ninety-nine and a half won't do.

You hear of many knocking this great fundamental principle of Truth which I teach and demonstrate in their midst, but they can no more destroy ME than they can walk to the moon. To the reverse, they get the reaction of what they send out.

By virtue of this fact, I AM going on, and all who will come in and under the yoke of Righteousness, shall work and serve his fellow-man as he would serve himself, and hereby gain the privilege of being as this leaves ME, for I AM ever Well, Healthy, Joyful, Peaceful, Lively, Loving, Successful, Prosperous and Happy in Spirit, Body and Mind and in every organ, muscle, sinew, joint, limb, vein and bone and even in every ATOM, fibre and cell of MY BODILY FORM.

Respectfully and Sincere, I AM
(Signed)REV M. J. DIVINE,
Ms. D., D.D.
(Better known as FATHER DIVINE)





"This Way of Righteousness ... Is the Way of Life, Peace. Health and Happiness .

764-772 Broad Street
Philadelphia 46, Pa.
August 17, 1956 A.D.F.D.

Mr. John J. Batti
Philadelphia Terminal Manager
The Adley Express Company
216 Crown Street
New Haven, Conn.

My dear Mr. Batti:

Thank you for your letter of the 9th, concerning the commendable service Mr. Silvio Spagnolo has given you for the past three years.

Even though I did receive a letter from the Personnel Manager of your New Haven office, I more sincerely appreciate your having written, because of your personal contact with the individual and your definite knowledge, through three years of association, of his character. Truly, it is written:

'By their fruit ye shall know them.'

Matthew declared that 'Christ Jesus said.

'Either make the tree good, and his fruit good; or else make the tree corrupt, and his fruit corrupt: for the tree is known by his fruit." (Matthew 12:33)

Therefore, as I write MY Laws on the hearts of millions, they are obliged to bring forth fruit unto righteousness. Of course, unless the individual has the real LOVE of GOD in his heart, he will not seek this Way of Righteousness; for it is not a way of Self-indulgence, of Greed, or Avarice; but it is the way of LIFE, of PEACE, of HEALTH and of HAPPINESS. Hence, anyone who is willing to walk this way of self-denial is to be commended; but with the commendation he should humble himself, that self-exaltation might not destroy him. Every work that is worthy should receive praise; for that is a moral law:

'Give honor where honor is due and tribute where tribute is due;'

but for every expression of praise I endeavor to give greater service and be of increasing benefit to all men.

Hence - I commend you for your honesty, as Mr. Spagnolo's immediate employer, in endeavoring to compensate him for the actual service he gives. That is equitable and just. If all capital and all labor would be as fair and as honest one with the other, there would be no more need for labor unions, which came about as a result of injustice.

However, I will not tolerate injustice one way or the other; for labor cannot hope for peace and prosperity if it tries to steal from capital. Likewise, capital cannot hope to enjoy continued prosperity and leadership if it does not deal equitably and justly with labor. Hence, there is a definite indication of the SPIRIT of real DEMOCRACY, which is gaining access throughout the world, in such reciprocity or mutual action between capital and labor in this instance in your organization.

I have long preached the synonymy, the sameness of meaning, of the Principles of real Americanism, Brotherhood, Democracy, Christianity and true Judaism; for they are synonymous. Actually these principles are interchangeable and if all men would learn and live the Principles of true Democracy, they would all be real Americans; they would be honest Christians; they would be true Jews.

Hence, I AM converting millions throughout the world into real Americans, just as I converted Mr. Spagnolo and many others from unrighteousness and dishonesty by putting MY Law in their inward parts and writing it on the fleshly tables of their hearts. This is the new covenant I AM making, even as it is written Scripturally:

'Behold the days come, saith the LORD, that I will make a new covenant with the house of Israel, and with the house of Judah:
'Not according to the covenant that I made with their fathers in the day that I took them by the hand to bring them out of the land of Egypt; which my covenant they brake, although I was an husband unto them, saith the LORD:
'But this shall be the covenant that I will make with the house of Israel; After those days" saith the LORD, I will put my law in their inward parts, and write it in their hearts; and will be their GOD, and they shall be-my people."(Jeremiah 31: 31-33)

The Apostle declares this covenant to be:

'Written not with ink, but with the Spirit of the living GOD; not in tables of stone, but in fleshly tables of the heart."(II Cor. 3:3)

Thus, I AM universalizing these Principles and I shall make all men, not only co- workers in business and partners in righteousness, but I shall make all men BROTHERS under the FATHERHOOD of GOD and they shall be--not only one nation, but ONE FAMILY- INDIVISIBLE and nothing shall divide them.

Hence, by ignorance or dishonesty, many laws have been passed that are not according to the SPIRIT of EQUITY and RIGHTEOUSNESS, such as compulsory insurance in violation of religious conviction, and compulsory pay for vacations and holidays when no work is done or service given in exchange. Nevertheless, MY true followers will stand for equity, justice and true Democracy, even though the chips fly in their faces, as they hew to the line. However, by this standard of Righteousness, we shall rid this nation of all dishonesty and corruption and make AMERICA the Economic Light to lead all mankind universally into individual Independence and FREEDOM from want, FREEDOM from fear and FREEDOM from limitation. When this is accomplished, there will be a just and lasting PEACE on earth to men of good will.

I did not intend to write such a long letter, and I do not wish to bore you with MY thoughts, but I AM stirred by your stand for Righteousness; for many of MY followers have sacrificed high-salaried positions, such as those who were employed by the Budd Company here in Philadelphia, because they were not allowed their religious liberty and their Constitutional Right to refuse something for nothing.

Because of dishonesty or fear, the Budd Company would not take a stand against the demands of the unions, and allow MY followers to exercise their religious Liberty to refuse pay for work or service not given. However, because the Budd Company would not stand for Righteousness, I believe they have lost far more than they may realize already.

Then I say, do not fear to continue to stand for Truth and Righteousness, as you have done in this instance, and blessings and prosperity will continue to flow for you and those with whom you are concerned; for I desire that you and all mankind may be even as this leaves ME, as I AM Well, Healthy, Joyful, Peaceful, Lively, Loving, Successful, Prosperous and Happy inspirit, Body and Mind and in every organ, muscle, sinew, joint, limb, vein and bone and even in every ATOM, fibre and cell of M BODILY FORM.

Respectfully and Sincere, I AM
REV. M. J. DIVINE, Ms. D., D.D.
(Better known as FATHER DIVINE) REV. MJD/r








GOD is a free gift to the world. Any and all of the material on this and other pages may be copied and reproduced.

Use the material freely but respect FATHER DIVINE'S intent, which was and is, to provide us all with the keys to eternal health and happiness without cost or price. HE truly came as a free gift to the world, gratis to mankind.

It is also nice to give credit where credit is due for through the Spirit and Teaching of FATHER and MOTHER DIVINE you are and can eternally be abundantly blessed.

From all of us to all of you. we wish you, peace and love, and many blessings, and may we all ever live in unity and brotherhood and the Consciousness of GOD'S Actual Ever Presence.

True Americanism, True Brotherhood, True Christianity, True Judaism and All True Religions are synonymous and truly Our GOD is One GOD. Amen

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Thank you, FATHER and MOTHER DIVINE for allowing us to put this information on line.


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