Document: 357 U.S. 545 78 S.Ct. 1350 2 L.Ed.2d 1484 The FIRST UNITARIAN CHURCH OF LOS ANGELES, a Corporation, Petitioner,v.COUNTY CALIFORNIA, City of Los Angeles, California, H. L.Byram, County Angeles Tax Collector, et al. VALLEY UNITARIAN-UNIVERSALIST CHURCH, Inc., Petitioner, v. COUNTY CALIFORNIA; California; Collector. Nos. 382, 385. Argued April 8, 1958. Decided June 30, Mr. A. L. Wirin, Cal., for petitioners. Gordon Boller, respondents. Justice BRENNAN delivered the opinion Court. 1 These are companion cases to Speiser Randall and Prince San Francisco, 513, 1332. petitioners claimed property-tax exemption provided by Art. XIII, § 1/2, California Constitution real property buildings used solely exclusively religious worship. assessor denied exemptions because each petitioner refused subscribe, struck from prescribed application form, oath that they did not advocate overthrow Government United States State force or violence other unlawful means nor support foreign government against in event hostilities. Each sued Superior Court recover taxes paid under protest declaratory relief. Both contended exaction pursuant 19 XX 32 Revenue Taxation Code was forbidden Federal Constitution. court upheld validity provisions action brought First Unitarian Church Supreme affirmed. 48 Cal.2d 419, 311 P.2d 508. We granted certiorari. 355 853, 86, 62. Valley Unitarian-Universalist Church, but held violated it excluded exempted householders requirement. reversed, 899, 540, we certiorari, 854, In addition contentions advanced appellants Randall, argue invalid Fourteenth Amendment as abridgments freedom violations principle separation church state. Our disposition cases, however, makes consideration these questions unnecessary. For reasons expressed hold enforcement through proceedures which place burdens proof persuasion taxpayer is violation due process. 3 judgments reversed causes remanded proceedings inconsistent with this opinion. 4 Reversed remanded. 5 BURTON concurs result. 6 CHIEF JUSTICE took no part decision case. 7 DOUGLAS, whom BLACK agrees, concurring. 8 What I have said 1332, sufficient well. But there related ground on should rest. know record one church: 9 'The principles, moral religious, compel it, its members, officers minister, matter deepest conscience, belief conviction, deny power state acceptance any coerced affirmation doctrine, advocacy beliefs.' stated Girouard States, 328 61, 69, 66 826, 829, 90 L.Ed. 1084, test abhorrent our tradition.' See American Communications Ass'n Douds, 339 445, 70 674, 707, 94 925 (dissenting opinion). reason abhorrence supremacy conscience constitutional scheme. As West Virginia Board Education Barnette, 319 624, 642, 63 1178, 1187, 87 1628, 'If fixed star constellation, official, high petty, can prescribe what shall be orthodox politics, nationalism, religion, matters citizens confess word act their faith therein.' 10 There make bend his scruples requirements tax law. 11 CLARK, dissenting. 12 my dissenting No. 483, 484, cannot agree either law imposes burden considers here, such would cause procedure established violate Due Process Clause Amendment. Again Prince, supra, find right speech. 13 majority notes further contention here religion abridged, has occasion consider it. found tenet petitioners' respective religions embraces activity subject provisions. Nor does appear characterized nature. Cf. Davis Beason, 1890, 133 333, 299, 33 637; Reynolds 1878, 98 145, 25 244. affirm. 14 concurring BLACK, joins see 1352.

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