Document: 489 U.S. 1 109 S.Ct. 890 103 L.Ed.2d TEXAS MONTHLY, INC., Appellantv.Bob BULLOCK, Comptroller of Public Accounts the State Texas, et al. No. 87-1245. Argued Nov. 1, 1988. Decided Feb. 21, 1989. Syllabus Between October 1984 and 1987, a Texas statute exempted from sales use taxes "[p]eriodicals . published or distributed by religious faith consist[ing] wholly writings promulgating teachings books sacred to faith." In 1985, appellant, publisher general interest magazine that was not entitled exemption, paid under protest on price its qualifying subscription sued recover those payments in state court. Ruling exclusive exemption for periodicals promoted religion violation Establishment Clause First Amendment, as made applicable States Fourteenth declaring itself "without power rewrite make subject tax," court struck down tax applied nonreligious ordered refund plus interest. The Court Appeals reversed, holding satisfied tripartite test Lemon v. Kurtzman, 403 602, 612-613, 91 2105, 2111, 29 745, it (1) served secular purpose preserving separation between church state; (2) did have primary effect advancing inhibiting religion; (3) produce impermissible government entanglement with religion. Held: judgment is case remanded. 731 S.W.2d 160, reversed Justice BRENNAN, joined MARSHALL STEVENS, concluded: 1. Appellant has standing challenge exemption. State's contention appellant cannot show suffered, threatened with, redressable injury misguided, since would effectively impermissibly insulate an underinclusive constitutional challenge. There no merit argument could obtain if this were declare invalid, proper course law be remove rather than extend strike entirety. It decide upon correct response matter finding unconstitutionality. Moreover, claim qualify injunctive relief because are longer taxed 1987 amendment irrelevant, live controversy persists over appellant's right refund, interest, strip changing after taking money. Pp. 7-8. 2 2. lacks sufficient breadth pass scrutiny Clause. fact subsidy incidentally benefits groups does deprive mandated Clause, so long conferred wide array nonsectarian well organizations pursuit some legitimate end. However, when, here, directs exclusively required Free Exercise Amendment either burdens nonbeneficiaries markedly reasonably seen removing significant state-imposed deterrent free exercise religion, viewed anything but sponsorship particularly where targeted at promulgate faiths. Because confines such publications, objective justify preference along similar publications groups. Nevertheless, widen class exempt sufficiently expansive consonant purpose. 8-17. 3 3. Neither nor prevents withdrawing current chooses expand promote aim. 17-25. 4 (a) persuasively compelled even single instance, let alone every case, adduced evidence payment subscribers purchasers offend their beliefs inhibit activity. members group succeeded demonstrating tax—or, less plausibly, which printed matter—would violate tenets, means obvious individualized exceptions them, limitation liberty may justified showing essential accomplish overriding governmental been suggestion any major denomination—the principal beneficiaries exemption—could demonstrate infringement rights serious overcome countervailing collecting tax. 17-20. 5 (b) mandate since, requiring public officials determine whether message activity consistent "the faith," appears, face, greater denial Although compliance regulations monitoring agencies enmesh operation degree, generally impede evangelical activities routine factual inquiries commonly associated enforcement laws bear resemblance kind surveillance previously held pose intolerable risk entanglement. 20-21. 6 (c) Murdock Pennsylvania, 319 105, 63 870, 87 L.Ed. 1292, Follett McCormick, 321 573, 64 717, 88 938, do bar Texas' imposing publications. To extent flat license occupation designed commercial salesmen constitutionally imposed missionaries whose work preaching who only occasionally sell tracts small sums, deemed central particular burden far negligible, decisions plainly present decision. neither levied restrains advance poses little danger stamping out missionary involving sale equal fraction value each payable buyer; can hardly covert attempt curtail view generality. unnecessarily broad language might read suggest other never taxed, dicta must rejected. This Court's subsequent clear will inevitably substantial impact groups, refusal grant when prevent observing tenets. common circumstances exemplified undue burdens, weightier uniform application. 21-25. 7 WHITE concluded Arkansas Writers' Project, Inc. Ragland, 481 221, 107 1722, 95 209, directly here basis reversing below, issue violates Press taxing while exempting publishers solely content Pp.25-26 8 BLACKMUN, O'CONNOR, requires literature organization need decided should resolved narrow ground one limited organizations' Regardless prohibit literature, engages preferential support communication messages offends most basic understanding what all about. 28-29. 9 J., announced delivered opinion, JJ., joined. WHITE, filed opinion concurring judgment, post, p. 905. joined, SCALIA, dissenting REHNQUIST, C.J., KENNEDY, 29. 10 Roger James George, Jr., Austin, Tex., appellant. 11 Harriet D. Burke, appellees. 12 BRENNAN STEVENS join. 13 exempts consist teaching Tex.Tax Code Ann. § 151.312 (1982). question presented denies like We hold that, confined tenets faith, runs afoul Clause; accordingly, we reach contravenes well. 14 * Prior 2, 1984, subscriptions running half year entered second mail. 151.320 repealed before being reinstated effective 1987. (Supp.1988-1989). Throughout 3-year period, continued consisting entirely faith. 15 Monthly, Inc., publishes same name. contain articles Thus, during period collect remit sales. §§ 151.051, 151.052, 151.401 (1982 Supp.1988-1989). $149,107.74 16 District Travis County, ruled had "no promotion itself, prohibited reason" App. Juris. Statement 47. also found unconstitutional discriminated presumably Id., 42. Declaring id., 47, amount Monthly paid, 43. 17 Appeals, Third Supreme Judicial 2-to-1 vote. 160 (1987). Applying enunciated 745 (1971), held, first, state. Second, asserted exemptions permit independent sanction." S.W.2d, 163. considered irrelevant non-profit neutrality toward effected periodicals" remained unaffected provision 164. Finally, Rather scrutinize publication sought conformity statute's terms, found, Comptroller's Office merely applying organization. Once satisfactory made, later reassess group's status further allowed determine, without review State, promulgated administered minimize thought Lemon's third prong. 18 addition, rejected Monthly's violated among content. our decision 209 (1987), preclude press within press. encompassed minority leaving bulk tax, reasoned escaped strictures interpreted it. 19 noted probable jurisdiction, 485 958, 108 1217, 99 419 (1988), now reverse. II 20 As preliminary matter, argues constitutionality claims If right, protest. Nor relief, taxed. Hence, contends, suffered injury, declared prerequisite Valley Forge Christian College Americans United Separation Church & 454 464, 472, 102 752, 758, 70 700 21 misguided. supra, U.S., 227, S.Ct., 1726, argument, "for statutes challenge, proposition soundly Orr Orr, 440 268, 272 [99 1102, 1108, 59 306] (1979)." us eliminate it, broaden invalidate altogether. difference contrary suggestion—that seeks prospective Project. A III 22 proscribing "respecting establishment religion," Constitution prohibits, very least, legislation constitutes endorsement another set generally. part settled jurisprudence prohibits abandoning purposes order put imprimatur such, favor adherents sect organization." Gillette States, 401 437, 450, 828, 836, 28 168 (1971). See, e.g., School Dist. Grand Rapids Ball, 473 373, 381, 105 3216, 3221, 267 (1985); Wallace Jaffree, 472 38, 52-53, n. 37, 2479, 2487-2488, 86 Welsh 398 333, 356-357, 90 1792, 1804-1806, 26 308 (1970) (Harlan, result); Epperson Arkansas, 393 97, 103-104, 89 266, 269-270, 228 (1968); Abington Schempp, 374 203, 216-217, 83 1560, 1568-1569, 844 (1963); Torcaso Watkins, 367 488, 495, 81 1680, 1683, 982 (1961); Everson Board Education Ewing, 330 15-16, 67 504, 511-512, 711 (1947). core notion animating requirement possess "a legislative purpose" "its advances inhibits 612, overtly hostile place prestige, coercive authority, resources behind belief general, compelling nonadherents practices proselytizing favored conveying contribute gladly full community.1 follow, course, policies objectives benefit aims interests often overlap, authorities refrain implementing reasonable measures goals they thereby relieve costs otherwise incur. See Mueller Allen, 463 388, 393, 3062, 3065, 77 721 (1983). categories explicit reference 70, 2497 (O'CONNOR, judgment) ("The acknowledging into account making policy"); Lynch Donnelly, 465 668, 715, 104 1355, 1381, 79 604 (1984) (BRENNAN, dissenting). Government resign ineffectual diffidence exaggerated fears contagion intrudes unduly affairs other. 23 Widmar Vincent, 263, 269, (1981), university makes facilities available registered student deny access desiring worship discussion. facilities, discriminate against them based speech, ban meetings campus avoid providing assistance Similarly, upheld income deduction cost tuition, transportation, textbooks taxpayer dependent. sure, aided parochial schools parents children attended private pupils' parents. conclude, however, deprived effect. And nearly point, Walz Tax Comm'n New York City, 397 664, 1409, 25 697 (1970), sustained property properties real estate owned nonprofit organizations, despite sizable savings accorded 24 these cases, emphasized derived flowed large number Indeed, appeared so, hesitated lacking supra (invalidating state-funded educational programs schools, 40 41 schools); Estate Thornton Caldor, 703, 2914, 557 (1985) (finding violative Sabbath observers unconditional chosen Sabbath). open forum betray approval "to speakers." 274, 277. "The spectrum groups," said, "is important index effect." Ibid. "[a]t least absence empirical dominate" 275, Likewise, "particularly significant," 396, 3067, expenses incurred parents, including attend sectarian schools." 397, 3068. granting deduction, "has singled churches such; rather, granted houses nonprofit, quasi-public corporations include hospitals, libraries, playgrounds, scientific, professional, historical, patriotic groups." 673, 1413. York's "not aimed establishing, sponsoring, supporting 674, 1414, possessed contributing community's moral intellectual diversity encouraging undertake projects advanced well-being funded revenues left undone.2 "[t]he scheme [was] inject context, school prayers. No organization—for example, propagation beliefs—[was] specially exemptions." 689, 1422 concurring). Harlan observed: 27 "To institutions sponsor promote, just devoting receive exemptions. includes pursue cultural, moral, spiritual improvement multifarious ways, including, I suppose, avowed antitheological, atheistic, agnostic, see lack extending organized groups."3 697, 1426 (separate opinion) (footnote omitted). Every affects nonqualifying taxpayers, forcing become "indirect vicarious 'donors.' " Bob Jones University 461 574, 591, 2017, 2028, 76 157 Regan Taxation Representation Wash., 540, 544, 1997, 2000, 129 Insofar end,4 done, infra, 17-20, "provide[s] unjustifiable awards organizations" "conve[y] endorsement" slighted community. Corporation Presiding Bishop Jesus Christ Latter-day Saints Amos, 483 327, 348, 2862, 2875, 97 273 (1987) judgment). true where, faiths.5 difficult belief, regardless adopts perspective uncompensated contributors. How withstand assault depends aim chose subsidize, contributed intellectual, betterment, then retained, provided swept widely Walz.6 By contrast, reflection discussion about questions ultimate contours good meaningful life, extended range associations substantially devoted matters; reserved dealing issues, restricted advocating criticizing activity, signaling offensive principles informing 711, 2918 concurring) (because bestows advantage according accommodation ethical employees," conveyed detriment share it"; therefore scrutiny"); 356-361, 1804-1808 result) (conscientious objector opposition war roots, convictions purely philosophical sources). 30 responsibility specify permissible objectives, any, periodicals. That charge rests Legislature. Our task, courts, ensure adopted legislature sponsoring certain general. remarked: survey meticulously eliminate, were, gerrymanders. critical circumference encircles fairly fall natural perimeter." Walz, 696, 1425 opinion). endorses manifestly fails test.7 IV A. 31 defense avoiding violations Clauses, serves Without trammel rights, Jehovah's Witnesses 1292 (1943). elimination entangle degree itself. 32 reject both parts argument. purpose, nothing eliminating altogether "It virtually self-evident require program unless, minimum, inclusion actually claimant's freedom rights." Tony Susan Alamo Foundation Secretary Labor, 471 290, 303, 1953, 1962, 85 278 (citations case. concrete accommodate shown.8 33 them. Lee, 455 252, 1051, 71 127 (1982), unanimously Federal Amish employer Social Security taxes, notwithstanding recognition his beliefs. "[n]ot unconstitutional," 257, 1055, interest." 257-258, 1055. balancing forth Lee performed case-by-case basis, collection appears comparable Government's mandatory arguably prove. suggested denominations States—the B 34 mandates, favors, equally unconvincing. Not seem blatant noted: "[There exists an] keeping government—whether courts—out business evaluating relative merits differing claims. disapproval others perceived favoring preclude." 1058, (concurring 604, 30, 2035, 30. prospect inconsistent treatment embroilment controversies doctrine seems especially baleful Wolf, 443 595, 3020, 61 775 (1979); Serbian Eastern Orthodox Diocese Milivojevich, 426 96 2372, 49 151 (1976); Presbyterian Mary Elizabeth Blue Hull Memorial Church, 440, 601, 658 (1969).9 35 While pointing operations "routine inquiries" "bear religion." 305, 1963. 36 On record us, C 37 conclusion today admittedly tension sweeping statements (1943), 938 (1944). opinions evolution thinking Religion Clauses last 45 years, disavow 38 Murdock, city impose "all persons canvassing soliciting orders goods, paintings, pictures, wares, merchandise kind" "went door distributing people 'purchase' pamphlets." 106, 871. Follett, similarly Witness house books" booksellers. 717. majority stated "sale" pamphlets itinerant evangelists form preaching, 109, 873; 577, 719, preacher tantamount exacting him privilege delivering sermon." 112, 874. acknowledged preachers unconstitutional. emphasized, threat "levied collected condition enjoyment guaranteed Amendment" thus "restrains liberties tends suppress exercise." 114, 875. 575, 718. 39 accepts majority's characterization issues easily compatible here. striking application town ordinance Follett—an "in material respects same," 718, Murdock—the "narrow" presented: earns livelihood evangelist home constitutional." 576, 719. Regarding light, agree "we quite different merchant sells stand road." doubt special devote days spreading messages. questionable whether, exact facially neutral fee nominal one, regulatory measure calculated defray expense protecting streets abuses solicitors." 116, 876. solicitation result imposition warranting judicial given negligible.10 holdings points, today. imposes missionaries. advance," 875, contrary, buyer, generality inconsistency former holding. read, dicta.11 intervening "will impact" "from tenets." Univer- sity 603-604, 2035. acting accordance beliefs, denying exemption.12 much more government's weightier. there V 42 conclude Amendment. Accordingly, remanded proceedings. 43 ordered. 44 judgment. discriminates publications: provides (a faith) exempted" law. determines nonexempt. carry. forbidden recent effect, below. 46 whom O'CONNOR joins, 47 touches values underlie three Amendment: indicated issued today, harmonizing several easy task. 48 suggests gospel. (1944), give break spread gospel actively advocate disbelief others, content, absent reason doing so. 231, 1729, perhaps reconcile values. organization, exclude category respect, SCALIA says Part opinion. 50 find required. forbidden. recognized. 668-669, 1411-1412, (1970). Of identifying problem resolve 51 BRENNAN's IV, simply subordinating value, even, me, longstanding precedents. ante, 21-25 (repudiating newfound Bible church). SCALIA's conversely, subordinate value. position, disbelief. 53, 2487, 356, 1804, 218, 220, 1569, 1570, 1683. 52 Perhaps vain desire, necessarily sacrificing possible write tax-exemption values: matters conscience life death, evil, nonbeing, wrong. Such statute, moreover, survive narrowly tailored meet Clauses. 53 recognize reconciliation competing considerations thing; choice something else. rightly points out, 9144 appear Scylla Charybdis, room maneuver adds yet hazard safe passage through waters concerning taxation journals. Judiciary wary interpreting manner negates role 54 believe difficulties resolution us. organization; words, defining scope day. does. 55 confining engaged forms accommodating permissible, surely not. statutory dissemination ideas hence intolerable. 69-70, 2496-2497 judgment); 269-270. literature. Cf. (the grants employees unqualified Sabbath), Hobbie Unemployment Fla., 480 136, 145-146, 11, 1046, 1051-1052, 94 190 (consistent unemployment compensation refuse 56 At oral appellees atheistic Tr. Oral Arg. 33. true, scrutiny, scrutiny. But, quick concede contains implausible interpretation statute. constrained construe alone, concur remanding proceedings 57 THE CHIEF JUSTICE KENNEDY join, dissenting. 58 demolition project, today's impressive. machinery employed BLACKMUN antinomy permitted, bold unsupportable assertion (given realities text Declaration Independence, national Thanksgiving Day proclaimed President Lincoln, inscriptions coins, words Pledge Allegiance, invocation sessions opened and, come think discriminatory protection Constitution) "convey With frail equipment, topples sort expressly taxes1—States Maine Idaho Jersey.2 practice, exist until (1944); expect, express many churches, assessors, inapplicable typically offered foyers. When expands inquiry items types property, income, amusement, motor vehicle taxes—all likewise affected holding—the accomplishment provide analogous institutions.3 For century federal Internal Revenue "minister[s] gospel" term broadly enough cantors rabbis) gross rental parsonages. U.S.C. 107; 213(b)(11) Act 1921, ch. Stat. 239. short, type invalidates permeate codes, done years. 60 dissent Constitution, Court, traditions disapproving widespread practice. proceed though first impression. Nineteen years ago, relevant identical. Since barely acknowledge (as opposed separate concurrences Justices Harlan), involved City's exemptions, pursuant "religious used worship." 666-667, 1410, upholding conducted analysis substance three-pronged "test" following Term First, advancement inhibition 672, reached past cases historical established "constitutes balanced guard against" "latent dangers" hostility drew distinction unlawful intent lawful 'accommodat[e] service [the people's] needs,' 1413 (quoting Zorach Clauson, 343 306, 314, 72 679, 684, 954 (1952)), latter "sparing profit institutions," 1414. 62 although economic subsidies, benefit" significantly different. transfer revenue abstains demanding genuine nexus 675, 1415. recognized opinion: "Tax qualitatively Though assistance, fundamentally ways. involves direct monies subsidized enterprise uses exacted taxpayers whole. An hand, transfer." 690, 65 691, 1423 ("Tax constitute mere passive involvement affirmative characteristic outright subsidy"). 66 Third, unacceptable fact, contrary. avoided "tax liens, foreclosures, confrontations conflicts follow train legal processes," increase institutions, 674-676, 1414-1415. ("[I]t realistically said termination quantitatively lessen religion"). various existed National before, during, framing Amendment's achieved "undeviating acceptance" throughout 200-year history Nation. "Few concepts," "are deeply embedded fabric beginning pre-Revolutionary colonial times, benevolent none interference." 676-677, 681, 1418 (noting undeviating acceptance earliest Nation"). 68 apparent reaffirmed numerous occasions two decades, utterly dispositive distorting radically altering well-settled represents. 69 explains away asserting 'not religion.' Ante, 1414). plausible reading outset permissibility discuss religions "nonprofit" "hospitals, valid rested "exemption towards "inherent taxes." venerable cited things, alone. 17, 116 (1813) (remitting duties importation plates printing Bibles); 91, 346 (1826) vestments, furniture, paintings); 259, 600 (1834) bells). intended rely "breadth coverage" rationale, identify rationally placed policy institutions. analysis, religions, exempted, "contribute community variety ways," 687, 1421, (incomprehensibly) "uniquely pluralism American society activities," 1421. (I say incomprehensibly "unique contribution" religion.) Harlan's "defined nontaxable entities denominator cultural 'good works' performing social services assumed government." 1425. failed conduct but—seemingly reply concurrences—explicitly categorically disavowed reliance concluding paragraph begins follows: "We unnecessary welfare perform parishioners others," compared rewriting Walz: "[W]e determined community, useful services, enhance desirable viewpoint enterprise, host qualified exemption." 12, marvellously accurate description believed, specifically approve charities happened approved Today's go beyond misdescribing however. repudiating approved, achieve revolution jurisprudence, overruling based, was, "accommodation religion" rationale. According "benefits [are] organizations," 11—except, unless 17-18. BLACKMUN's 28. affords unlikely proposition. line (and sometimes must) violating Clause." 144-145, (1987); McConnell, Accommodation Religion, 1985 S.Ct.Rev. Sherbert Verner, 398, 1790, 965 (1963), Wisconsin Yoder, 406 205, 92 1526, (1972), Thomas Review Bd. Ind. Employment Div., 450 707, 101 1425, 624 accommodated religion-specific laws. clear, limits co-extensive noninterference Hobbie, 10, 10; 453, 838, (1971); Braunfeld Brown, 366 599, 605-608, 1144, 1146-1149, 563 (1961) (plurality opinion); 82, 2503, principle, (1952), objection City permitting themselves hour week observance education outside grounds," 308, principle Terms ago Bishop, citing section Civil Rights 1964 groups) Title VII's antidiscrimination provisions. "it alleviate interference ability define carry missions." 335, 2868. identical today: invalidity followed "singles benefit, benefiting grouping part." 2867. consideration per se invalid." 338, 2869. discussed earlier, Walz. novelty obscured citation determination. 10-11. Breadth coverage whenever law's defended (or exclusively) intentional incidental consequence seeking achieves goal. But rationale—more invoked but, show, preclusive Where justification, definition out. confusion rationales facility portray prong test, usually described "secular purpose." Lemon, 2111. governing rule aid object functions provide. (purpose, entanglement) roughly Walz—and "neither hostility." reformulating "accommodation" not, all, enactment), instead describe concerns, maintenance necessary neutrality, effect," indeed mandated, Constitution. However terminology achieved, plain act "limiting 339, 2870. 73 always slides promotion, favoritism, withholding materials close subjects "writings faith" question, "interference ideas." Gillette, 462, 842. apply municipal door-to-door sellers pamphlets. One later, "[a]gents selling books." Those readily distinguishable suggests. he contends) municipalities attempted burdening tax; trivializes holdings. proposes—that preaching"—is respect (which happens portion petitioner reliance). Unlike books, which, face applies sales, "consist[s] [a religious] "published [that] Surely Unless, again, wishes trivialize earlier full-time part-time difference, mail store door-to-door. 74 am willing acknowledge, distinguishable. follows facile "compelling Clauses," invalid. expression repudiation consists saying allowed, completely block off already "channel [of demands] Charybdis forbids] action scrutiny." Thomas, 721, 1433 (REHNQUIST, lesson drawn distinguishing different: comes accommodation, one. 75 places almost entire "purpose" alludes briefly well, "effect general," 17. stands stark assertion, explain why. Quite obviously, aids costly disseminate 112-113, 874-875. enactment "A allows 337, 2869 (emphasis original). consistently institution affiliation" Muel- ler (1983) Hunt McNair, 413 734, 742, 93 2868, 2873, 923 (1973)). subsidizing religion—and contexts subsidies equivalent. E.g., (1983); treated equivalent, reason. "In subsidy, forcibly diverts believers nonbelievers churches. refrains diverting own independently generated voluntary contributions." Giannella, Religious Liberty, Nonestablishment, Doctrinal Development, Harv.L.Rev. 513, 553 (1968). pointed "restric[t] fiscal relationship state" "complement reinforce desired insulating other." 676, 1415; 690-691, 1422-1423 "excessive entanglement" aspect 613, foster "comprehensive, discriminating, continuing surveillance" run test. 619, 2114. excessively involve examining nature. 403, 3071; Meek Pittenger, 421 349, 359-362, 1753, 1760-1762, 217 (1975) (upholding loans Central 392 236, 1923, 1060 (1968) (same). Mueller, officials' examination "books doctrines worship" excessive 3071. increasing invalidation ensures impositions, audits, 151.023 Supp.1988-1989), requirements filing security, 151.251 seq., reporting requirements, writs attachment bond, 151.605, 151.608, seizure satisfy delinquencies, 151.610. Having consider dissented accepting 26, 78 trade sports magazines writings, why Speech enormously, nonexpressive worship. Just permits unavoidably based—because Freedom based. absurd booksellers stories seduction tender exception contained (e.g., story Susanna Two Elders, Daniel 13:1-65). imagination permitted (indeed, required) withdrawn demanded Seventh-day Adventists grounds. impossible heavily Holy Bible. 80 introduces new strain irrationality jurisprudence. idea how harder accommodation), precisely point), (on ink dry). right—it healthy—that feel authorized refashion anew civil society's adopting theory contradicted tradition, dissent. O'CONNOR's concurrence (1985), properly point: "[T]he infringed adherence person's political Direct endorsing practice invalid approach 'sends outsiders, accompanying insiders, community.' [Lynch 688, 1367, concurring).] Under view, courts examine endorse conveys endorsement." 69, 2496. 701, 1374, dissenting) chauvinism" tells "minority views worthy support"). "unnecessary Comm'n, way intimated lacked objective. Rather, defined saw inquire avail contributions "would introduce element evaluation standards worth programs, producing day-to-day minimize." classification socially beneficial foster. Had narrowly—to encompass "charitable" works, example searching necessary, intermingling likely result. 1426, (opinion Harlan, J.); 591-592, 18, 2028-2029, dissent's accusation distorted misdescribed 33-38, mistaken. "New York, harmonious large, 'moral mental improvement,' inhibited loss nonpayment Churches, classified diverse produced plainly: considers stabilizing influences finds useful, desirable, Qualification perpetual immutable; tax-exempt lose take amplified relied determining novel. accepted 454, said: 'Neutrality' 'benevolence' onerous duties, 669, 1411, reflects purposes." Committee Liberty Nyquist, 756, 793-794, 2955, 2975-2976, 948 (1973). "Without intimating factor controlling significance context future case," unquestionably "important factor" assessing constitutionality. 794, 2976. builds precedents; repudiate food, agricultural items, manufacture sale) rescue invalidation. What crucial afforded warranted overarching justifies record, argue brief grounded motivated breaks activities. certainly ostensibly articulated well; deserving assistance. model frees, inter alia, "created religious, educational, charitable purposes" purchase, rent, consume. 151.310(a)(1) provision, carrying strongly light holding, address Contrary claims, 29-30, 42, individuals offer examples. Air Force dress servicemen faiths commanded wear headgear attire, Goldman Weinberger, 475 503, 106 1310, 478 (1986), All allowing intrusions deter protected release students instruction elsewhere, Zorach, coerce wished remain alter monetary opposed, indifferent to, released. hypothetical conform code appreciable privation. adverse employment (if generally), prevented potentially encroachments freedoms. demonstrated possibly grave sheltered bills whatever needed offset bestowed shield 678, 1416, acquires vested use, span time covers existence predates it." trial, Supervisor Sales Policy testified heed command faith; instead, distributors 60-61. undoubtedly reduced resulted strict attach great administrative embodied regulation corresponding repeats verbatim Tex.Admin.Code 3.299(d) (1986). is, odds language. administrators 7, 873, Adventist missionaries, sold akin Witnesses, earned average $65 month 1941, keep pay traveling living expenses. challenged amounted $1.50 day, $7 week, $12 weeks, $20 weeks. towns levy fees earnings totaled $32.50 mission, throttle work. spent day $45 30-day month; $32.50, afford licenses, himself once met obligations. 111, 874, wrote: spoken word gauged retailers wholesalers books. expressing one's measured handbills. press, way." speech footing speech. Reading advertisements pamphleteers literary authors). event, reading, meaning. revival meeting" "occupies high pulpits." adventitious Witnesses' regarded duty God. 108, 872. part, 110, apparently contended cause Only Alaska, Delaware, Montana, Hampshire, Oregon taxes. Ala.Code 40-23-62(20) (Supp.1988) (exempting publications"); Fla.Stat. 212.06(9) distribution bibles, hymn prayer books," material); Ga.Code 48-8-3(15)(A) newspapers operated institutions); 48-8-3(16) "Holy Bibles, testaments Scripture"); 63-3622I pamphlets, periodicals, tracts, bona fide denomination"); Me.Rev.Stat.Ann., Tit. 36, 1760(13) (1978) "[s]ales prayer"); Md.Ann.Code, Art. 81, 326(u) (1980) "bona organization"); Mass.Gen. Laws 64H:6(m) (1986) worship"); N.J.Stat.Ann. 54:32B-8.25 (West 1986) "receipts scripture"); N.C.Gen.Stat. 105-164.13(14) Bibles"); N.D.Cent. 57-39.2-04(25) "Bibles, hymnals, textbooks, prayerbooks" organizations); Pa.Stat.Ann., 72, 7204(28) (Purdon Supp.1988-1989) retail R.I.Gen.Laws 44-18-30(HH) (Supp.1987) "any canonized scriptures old testament versions"); S.C.Code 12-35-550(7) "of Bible"); Tenn.Code 67-6-323 churches"); (1982) books). addition 40-9-1(6) "libraries ministers kept colporteurs"); Alaska Stat.Ann. 29.45.030(b)(1) residence "bishop, pastor, priest, rabbi, [or] minister"); Ariz.Rev.Stat.Ann. 42-1310.14(A) (Supp.1988-1989) transaction "projects institutions"); Ark.Code 26-52-401 (extending recreational centers, day-care parsonages); Cal.Rev. Tax.Code 6363.5 1987) meals food products furnished institution); Colo.Rev.Stat. 39-3-102 (establishing $16,000 valuation parsonage); Conn.Gen.Stat. 12-81(12) personal Connecticut organization" purposes"); 12-81(15) homes clergymen D.C.Code 47-1002(15) pastoral residences); 47-1002(16) bishops' 48-5-41(a)(3) residences pastors Haw.Rev.Stat. 244D-4(b)(4) liquor spirits "sacramental 246-32(b)(3) 63-3622J churches); Ill.Rev.Stat., 120, ¶ 500.2 parsonages Ind.Code 6-1.1-10-36.3 (1988) Kan.Stat.Ann. 79-3602(j) tangible acquired resale"); Ky. Const. 170 La. Rev. 47:47 1970) (excluding parsonage "minister gospel"); 326(c)(i) Mass.Gen.Law 59:5, Eleventh local official officials); Mich.Comp.Laws 205.54a(b)(ii) vehicles "used primarily transportation 211.7s Miss.Code 27-11-43(b) amusement "composed singing mixed hillbilly popular singing"); 27-33-19(d) Mo.Rev.Stat. 144.450(5) "owned Mont.Code 15-6-201(b) "residences clergy"); Neb.Rev.Stat. 77-2702(6)(d) occasional "by created 77-2704(1)(g)(ii) function); Nev.Rev.Stat. 361.125(1) N.H.Rev.Stat.Ann. 72:23(III) "church parsonages"); 72:23(VI) 54:4-3.35 "district supervisors organizations"); N.M.Stat.Ann. 7-9-41 receipts minister services"); N.Y.Real Prop. Law 436 (McKinney 1984) trust clergymen); 462 "officiating clergymen"); N.D.Cent.Code 57-02-08(7) dwellings bishops, priests, rectors, ministers); Okla.Stat., 68, 1356(F) (Supp.1989) R.I.Gen. 44-3-3 S.D.Codified 35-5-6(2) beverage sacramental wine); 11.20(a)(3) (4) clergy); Vt.Stat.Ann., 32, 3802(4) (1981) Va.Code 58.1-3617 58.1-608(38) "property purchased churches" congregation); Wash.Rev.Code 66.20.020(3) licensing "wine [used] 84.36.020 W.Va.Code 11-3-9 Wis.Stat. 70.11(4) (1985-1986) "housing pastors"); Wyo.Stat. 39-1-201(a)(vii) parsonages").

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