Per Capita

"In essence Per capita is a set amount of money (apportionment) per member that congregations pay to the larger Presbyterian Church (U.S.A.). Said another way, it is a Presbyterian Covenant Community Fund — part of the glue that holds Presbyterians together. Because every Presbyterian shares in the benefit of the PC(USA)’s system of government, the expenses associated with coordinating and performing the functions of that system should be shared by everyone as well." (http://www.pcusa.org/percapita/faq.htm)

“...........per capita came before the General Assembly Permanent Judicial Commission ...in 1986 in the case of Buonaiuto v. First Presbyterian Church. In that case, an individual member had sought to prevent his session from remitting his share of its per capita apportionment. The commission ruled:
[P]reventing one governing body of the church from carrying out its rightful responsibilities to another governing body lies outside the rights of an individual member." (http://www.pcusa.org/constitutionalservices/ad-op/note09.htm)

Aha....but it doesn’t prevent him from creating a CARTOON, when he feels funds are being misspent:
(The Layman Online)

(click to enlarge)