Document: 397 U.S. 664 90 S.Ct. 1409 25 L.Ed.2d 697 Frederick WALZ, Appellant,v.TAX COMMISSION OF the CITY NEW YORK. No. 135. Argued Nov. 19, 1969. Decided May 4, 1970. Edward J. Ennis, New York City, for appellant. [Syllabus from pages 664-665 intentionally omitted] Lee Rankin, appellee. [Amicus Curiae 665-666 Mr. Chief Justice BURGER delivered opinion of Court. 1 Appellant, owner real estate in Richmond County, York, sought an injunction courts to prevent City Tax Commission granting property tax exemptions religious organizations properties used solely worship. The exemption state taxes is authorized by Art. 16, § 1, Constitution, which provides relevant part: 2 'Exemptions taxation may be granted only general laws. Exemptions altered or repealed except those exempting personal exclusively religious, educational charitable purposes as defined law and owned any corporation association organized conducted one more such not operating profit.'1 3 essence appellant's contention was that Commission's grant church indirectly requires appellant make a contribution bodies thereby violates provisions prohibiting establishment religion under First Amendment Fourteenth binding on States.2 4 Appellee's motion summary judgment Appellate Division Supreme Court, Court Appeals affirmed. We noted probable jurisdiction, 395 957, 89 2105, 23 744 (1969), affirm. 5 * Prior opinions this have discussed development historical background detail. See Everson v. Board Education, 330 67 504, 91 L.Ed. 711 (1947); Engel Vitale, 370 421, 82 1261, 8 601 (1962). It would therefore serve no useful purpose review detail Establishment Free Exercise Clauses restate what Court's reflected over years. 6 sufficient note men who wrote Religion 'establishment' connoted sponsorship, financial support, active involvement sovereign activity. In England, some Colonies at time separation 1776, Church England sponsored supported Crown state, established, church; other countries meant sponsorship Lutheran Catholic Church. U.S., 428 n. 10, S.Ct., 1265. generally C. Antieau, A. Downey, & E. Roberts, Freedom Federal (1964). exclusivity established churches 17th 18th centuries, course, often carried prohibition forms 9—11, 508—509; L. Pfeffer, Church, State 71 et seq. (1967). 7 are most precisely drawn portions Constitution. sweep absolute prohibitions been calculated; but objective write statute. attempting articulate scope two Clauses, reflect limitations inherent formulating principles case-by-case basis. considerable internal inconsistency derives what, retrospect, sweeping utterances aspects these clauses seemed clear relation particular cases limited meaning principles. has struggled find neutral course between both cast terms, either which, if expanded logical extreme, tend clash with other. For example, Zorach Clauson, 343 306, 72 679, 96 954 (1952), Douglas, writing noted: 9 'The Amendment, however, does say every all respects there shall State.' Id., 312, 683. 10 'We sponsor attitude part government shows partiality group lets each flourish according zeal its adherents appeal dogma.' 313, 685. 11 Harlan expressed something his dissent Sherbert Verner, 374 398, 83 1790, 965 (1963), saying constitutional neutrality imposed us 12 'is so narrow channel slightest deviation absolutely straight leads condemnation.' 422, 1803. 13 area cannot line; rigidity could well defeat basic provisions, insure favored, none commanded, inhibited. principle deducible said this: we will tolerate governmentally governmental interference religion. Short expressly proscribed acts room play joints productive benevolent permit exercise exist without interference. 14 Each value must turn whether question intended establish interfere beliefs practices effect doing so. Adherence policy accommodation prevented kind tip balance toward control restraint practice. 15 Adherents faiths individual frequently take strong positions public issues including, case reveals several briefs amici, vigorous advocacy legal positions. Of much secular private citizens right. No perfect really possible; very existence sorts—one seeks mark boundaries avoid excessive entanglement. 16 hazards placing too weight few words phrases abundantly illustrated within Everson. Black, majority, Amendment. 17 'means least Neither nor Government can pass laws aid religion, religions, prefer another.' 15, 511. Yet he had difficulty holding that: 18 'Measured standards, prohibits Jersey spending tax-raised funds pay bus fares parochial school pupils program it pays attending schools. undoubtedly true children helped get There even possibility might sent schools parents were compelled their children's out own pockets *.' 17, 512. (Emphasis added.) did regard 'aid' teaching faith violation Clause than providing 'state-paid policemen, detailed protect (at schools) traffic Ibid. 19 Jackson, perplexed Everson, 20 'the undertones opinion, advocating complete uncompromising seem utterly discordant conclusion 513. 21 Perhaps One sympathize Jackson's analysis agree eminently sensible realistic application language Clause. declined construe literalness undermine ultimate illuminated history. Surely, transportation police protection receive instruction maintain plainly assure future having total education early age. body maintains deny affirmative dominant But buses provided carry policemen pupils, fail see how broader range fire given equally churches, along nonprofit hospitals, art galleries, libraries receiving same exemption, different Clauses. 22 Similarly, making textbooks available common surely sponsoring because relieved enormous aggregate cost books. Supplying costly materials seen manifesting legislative primary contravening Education Central School Dist. Allen, 392 236, 88 1923, 1060 (1968). heeding prior decisions our tradition. supra, after recalling 'are people whose institutions presuppose Being,' went say: wide variety creeds spiritual needs man deem necessary. When encourages follows best traditions. then nature accommodates service needs.' 313—314, 684. 24 With risks programs bring about administrative relationships church-sponsored schools, able chart preserved autonomy freedom while avoiding semblance This 'tight rope' successfully traversed. II neither advancement inhibition religion; hostility. States, determined certain entities harmonious relationship community large, foster 'moral mental improvement,' should inhibited activities hazard loss nonpayment taxes. singled such; rather, houses worship broad class nonprofit, quasi-public corporations include libraries, playgrounds, scientific, professional, historical, patriotic groups. considers groups beneficial stabilizing influences life finds classification useful, desirable, interest. Qualification perpetual immutable; tax-exempt lose status when them outside new come into being qualify exemption. 26 Governments always tolerant activity, hostility taken many shapes forms—economic, political, sometimes harshly oppressive. Grants historically concern authors constitutions statutes latent dangers imposition taxes; examption constitutes reasonable balanced attempt guard against dangers. limits permissible means co-extensive noninterference mandated To equate national heritage roots Revolution itself. 423, 1804, (1963) (Harlan J., dissenting); Braunfeld Brown, 366 599, 608, 81 1144, 1148, 563 (1961). Kauper, Constitutionality Religious Activities Wall Between 95 (D.Oaks ed. 1963). read York's statute simply sparing burden levied profit institutions. 27 unnecessary justify social welfare services 'good works' perform parishioners others—family counselling, elderly infirm, children. Churches vary substantially services; expand contract resources need. As public-sponsored enlarge, sector diminish. extent vary, depending serves urban rural, rich poor constituency. give emphasis variable aspect work introduce element evaluation standards worth programs, thus producing continuing day-to-day minimize. Hence, use yardstick significant conceivably rise confrontations escalate dimensions. 28 Determining aimed establishing, sponsoring, supporting end inquiry, however. also sure result—the effect—is entanglement test inescapably degree. Either occasions degree Elimination giving valuation property, liens, foreclosures, direct conflicts follow train processes. 29 Granting necessarily operates afford indirect economic benefit gives some, yet lesser, taxing them. analyzing alternative questions excessive, calling official surveillance leading impermissible Obviously money subsidy pregnant and, encompass sustained enforcement statutory case. hardly less potential churches;3 carries rather desired insulation separation. ignore instances history support led seek avoid. 30 since transfer revenue abstains demanding state. ever suggested converted hospitals arms put employees 'on payroll.' genuine nexus Holmes commented related context 'a page volume logic.' Trust Co. Eisner, 256 345, 349, 41 506, 507, 65 963 (1921). creates minimal remote far churches. restricts fiscal tends complement reinforce insulating 31 Separation mean absence contact; complexities modern inevitably produce contact received incidental benefits accorded persons State's boundaries, exempt organizations. arguable quantitative correlation payment ad valorem receipt municipal benefits. 32 All 50 States provide places worship, guarantees. long federal income impact churches—over 75 years—religious tax.4 Such treatment States. Few concepts deeply embedded fabric life, beginning pre-Revolutionary colonial times, favored others suffered 33 Congress, earliest days, viewed Constitution authorizing bodies. 1802 7th Congress enacted County Alexandria, adopting 1800 Virginia pattern Stat. 194.5 1813 12th refunded import duties paid societies importation articles.6 During period Council Washington, D.C., acting congressional authority, Act Incorporation, 7, 197 (May 3, 1802), series assessments uniformly exempted property.7 1870 specifically District Columbia appurtenant grounds 'from assessments, national, municipal, county.' June 1870, 153.8 34 obviously correct acquires vested protected right use, span covers entire indeed predates it. unbroken practice openly action, covertly inaction, lightly aside. Nearly years ago stated: 35 'If thing practised hundred consent, need affect Jackman Rosenbaum Co., 260 22, 31, 43 9, 107 (1922). 36 Nothing tolerance centuries uninterrupted remotest sign contrary operated affirmatively help guarantee free belief. Thus, suggest 'foot door' 'nose camel tent' church. If first step DOUGLAS fears, second coming. Any move realistically 'establishes' do dealt 'while sits.' 37 Cardozo Nature Judicial Process 51 (1921) 'tendency itself limit logic'; expansion contained frame reference principle's lack vigilance score fear government. 38 argument 'fine distinctions' render men, laws, little fact essential adjudication draw distinctions, including fine ones, process interpreting decide, 'reasonable' searches seizures Fourth falls called upon sensitive areas. 39 interesting precise now decide directly before previously, assessed nearly century land adjacent D.C.9 At buildings devoted art, charity, cemeteries, 'church buildings, actually occupied buildings.' denying church, income, concluded: lower rate property.' Gibbons Columbia, 116 404, 408, 427, 429, 680 (1886). 40 appears up 1885 reflecting practice, accepted discussion proposition grants statute, confirm view. Affirmed. 42 BRENNAN, concurring. I concur reasons my Abington Township, Pa. Schempp, 203, 230, 1560, 1575, 844 (1963). adhere view stated concrete Clause, 44 line accords faithfully reflects understanding Founding Fathers. consistently expounding guarantees What Framers foreclose, forbidden, involvements (a) essentially institutions; (b) employ organs purposes; (c) ends, where suffice. become involved manner, inhere dangers—as state—which feared subvert liberty strength system On hand, myriad not, judgment, deemed violate Clause.' 294—295, 1609—1610. 45 view, history, purpose, operation examined determine breached exemptions. id., 293, 1609. 46 Nation's organizations, conclusive constitutionality. interpretation abstract language. face, reasonably susceptible interpretations regarding clause, accordingly, appropriately influenced reading Nation. observed analogous context, resolving longstanding widely greater interpretation. History particularly compelling present undeviating acceptance days Rarely considered constitutionality overwhelming. 47 Bill Rights, ratified 1791. issue petitions pertinent debates, debates preceding ratification States.1 resulted failure foresee existence, they widespread during days.2 Rather, seems among evils Ratifiers Significantly, decade ratification, four passed taxation.3 48 Although applied period, nonetheless instructive. Commonwealth's efforts separate antecedents McGowan Maryland, 420, 437—440, 1101, 1111—1113, 393 (1961); 233—234, 1577—1578 (Brennan, concurring); 33—38, 520—522, (1947) (Rutledge, dissenting), remained unusually proper immediately following Virginia's protracted movement disestablish Episcopal culminated passage January 24, 1799, 'An ACT repeal acts, declare construction (Virginia) bill rights constitution, concerning religion.' 1799 Rights 'excepted powers (civil) government, power reviving species ecclesiastical referring subject conscience' measures 'bestowed (the Anglican) church,' 'asserted sect,' 'incorporated sects, inconsistent freedom, manifestly reestablishment church.' Va. Statutes Large 1792—1806 (Shepherd) 149. just year Act, re-enacted measure belonging 'any college, divine seminary learning.' 200. dated 1777 reaffirmed (1775—1778, Hening), 351; (1789—1792, 112, 241, 336—337. inferred Virginians 'houses worship' 49 1784 Legislature establishing counties State. N.Y. Laws 1777—1784, c. 38, p. 661. legislature 'no house place college incorporated academy, house, alms library, taxed virtue act.' 1797—1800, 72, 414. And Columbia—governed outset Amendment—mirrored Corporation authority delegated Acts Washington. Council, V, approved Oct. 6, 1802, 13. cited ante, 677—678. Thomas Jefferson President Washington James Madison sat sessions General Assembly voted Commonwealth.4 found record views respective Acts.5 significant. unlikely concerned silent thought exemptions, mild opposition, known today. Both prolifically felt important, contemporary chroniclers. See, Madison's battle 1784—1785 proposal levy 'Teachers Christian Religion,' dissenting DOUGLAS, post, 704—706, 719—727. Much affairs late 19th centuries. adoption controversy, words, strongly suggests incompatible continued day. They force judicial decision, federal, held 1886, 680, rejected church's claim ground gave hint ruled because, unconstitutional. contrary, implied nothing precludes property: disposed left open around merely admit light air, add beauty attractiveness, may, statutes.' 407, 428.6 52 '(i)f almost 200 actions legislatures threaten 'those consequences feared' 'tend promote type interdependence designed prevent,' 1578 concurring). An examination church-state makes 'strong case' exists unconstitutional historic practice.7 53 organizations.8 First, they, private, contribute well-being nonreligious ways, bear burdens otherwise met taxation, undone, detriment community. 1938 Constitutional Convention, Report Committee Taxation, Doc. 2, 2. exempts '(r)eal moral improvement women, bible, tract, charitable, benevolent, missionary, hospital, infirmary, educational, playground, literary, bar association, medical society, patriotic, cemetery purposes, relating animals, Real Prop. Law subd. (Supp. 1969—1970). 54 Appellant limiting challenge 'exemptions purposes.' assumes, apparently, church-owned orphanage, weekday school, like. assumption building activities, rests simplistic ordinary operations. appellee's brief cogently observes, sectarian intertwined *. Often personnel, facilities source activities.' gather study return participate Boy Scout antipoverty causes, discuss issues, listen chamber music. Accordingly, whole. Even formal services, collect finance operations nature. 55 Second, uniquely pluralism American society activities. properly contributes diversity viewpoint, enterprise vigorous, pluralistic society. Ethical Society 101 U.S.App.D.C. 371, 373, 249 F.2d 127, 129 (1957). end, extends bar, groups, 'organized women.' breadth scheme negates suggestion intends single special preference. inject activity prayers. organization—for propagation beliefs—is specially promoted facilitate non-profit leaving wither, burdened III 56 wholly secular, result extensive urge exemptions' unconstitutionality argue equivalent subsidies would, constitute 57 subsidies, qualitatively different. Though assistance,9 fundamentally ways. A involves monies subsidized uses exacted taxpayers transfer.10 assists passively, relieving privately funded venture paying '(i)n subsidy, forcibly diverts believers nonbelievers churches,' refrains diverting independently generated through voluntary contributions.' Giannella, Liberty, Nonestablishment, Doctrinal Development, pt. II, Harv.L.Rev. 513, 553 symbolism manifestation expected state; token Freund, Public Aid Parochial Schools, 1680, 1687 (1969). mere passive characteristic outright subsidy.11 58 though termination desirable reducing level contract. quantitatively lessen Appellee contends '(a)s practical matter, separated determining eligibility exemptions.' impossible, certainly involve investigation finances. Moreover, rise, says, necessity 'tax processes.' Ante, 674. further, unequally disruptive ability meet annual levies influence allocation resources. By Government, enterprises promote. instances, brunt reallocation, looked short, cessation Whether withholds going religion.12 IV 59 Against survey conclude 'serve institutions.' Their principal purposes—the encouragement operations, engage community; highly valued us. 60 Nor 'employ further advance 'essentially purely benefited passive. taxes, subsidize leaves untouched organization maintain. 61 Finally, think 'use suffice.' religious' organization—money, human skills, physical facilities. champions per se values Viewed light, substitute societal mosaic, nonliterary literary 62 invalidate propriety incidentally institutions, charities (R)eligious share eleemosynary indication authorities way belief God.' 301, 1613. 63 Opinion HARLAN. 64 While entirely subscribe reached today myself agreement THE CHIEF JUSTICE written, appropriate, radiations involved, considerations are, me, controlling lead me provision, implemented law, offend Preliminarily, face easier underlies Amendment's obtain govern application. stake matter preventing that, teaches us, apt strife strain political breaking point. Two requirements articulated achieving goal 'neutrality' 'voluntarism.' E.g., 305, 1615, (concurring Goldberg); These mutually reinforcing short-form legislate accord favor nonreligion, sect, try encourage participation abnegation Goldberg's concurring joined set forth principles: fullest realization compel practices, favoritism sects deterrence belief.' 1615. Torcaso Watkins, 367 488, 495, 1683—1684, 982 (1961), effect: 'constitutionally impose religions non-believers, (it) based God founded beliefs.' vast majority albeit elusive one, Neutrality voluntarism stand barriers egregious hence divisive kinds matters. 66 'core' suffice themselves achieve Professor Freund recently pointed 1680 involvement, neutral, engender risk politicizing notes, represent points infrequently assert arena, evidenced debate respecting birth abortion cautions fragmentation lines guarded against. intensity entangle details administration planning, point inviting undue fragmentation. 249, 1929, (1968), Goldberg 307, 1616. legislation discourages satisfies requirement Unlike prayers, 'released time' People Ill. ex rel. McCollum 333 68 461, 92 649 (1948), 'utilizing prestige, power, influence' institution lives citizens. 1616 (Goldberg, neutrality. equal mode analysis. meticulously circumstances categories eliminate, were, gerrymanders. critical circumference encircles fairly concluded fall natural perimeter. 69 implements provision nontaxable denominator pursuit cultural performing assumed Included divergent associations 'for men.' terms furtherance intellectual appear omit goal. 70 promote, consistent devoting projects think, moreover, secular-type mentioned conveience interested members. includes pursue cultural, moral, multifarious suppose, avowed tenets antitheological, atheistic, agnostic, extending groups.1 entails presents threat involves, subtle deciding violated. Brother Douglas foresees next down road, themselves, out, course. supra. instant noninvolvement assured here difficult classifications organization—although customary sense—would pervasive rubric dedicated men. discriminating complicated basis exemption—even one—the evaluating character Cf. Presbyterian United Mary Eliz. Blue Hull Memorial 440, 601, 658 differ matter. Aside tradition behind differences, Subsidies, unlike periodically invite controversy aid, rule, enumerated qualifications higher degree, sure, 73 entail prohibited reserved later fully develops considerations2 significance role administering aided. bound observe strict neutrality, freer experiment involvement—on basis—than Government. Cf., e.g., Roth 354 476, 496, 77 1304, 1315, 1498 74 recognize inflexible solutions tripartite comfort. possible shrink lest momentum plunge pitfalls lie trail ahead. I, believe 'slippery slope' toehold. Like am task tribunal 'draw Constitution.' 679. prospect action constitutionally permissible. is, foregoing premises join upholding dissenting. 76 Petitioner Christian. member 'rejecting hostile.' 'owned purposes' 'exclusively carrying out' purposes.1 realty usual rate. believers—organized groups—can made believers, My HARLAN says 'would suppose' 'groups agnostic.' 697. does, drawn. But, respect, 'antitheological purposes,' 'atheistic 'agnostic 78 982, atheist office guaranteed Amendments. said, 'can 1683—1684. 79 That 80 encouraging 'religious' 954, using 649, bestowing clear. Closing Sunday former category; subsidizing latter. Indeed suppose ways 'establish' them, does. believe.' 314, affirming largely overlooks revolution initiated far-reaching restraints Nationalization civil liberties consequence reversing position foundations rested law. 'selective incorporation' various although provoking lively disagreement large members steady one. started 1897 Chicago, B. Q.R. 166 226, 581, 979, precluded taking compensation, Fifth incorporation occurred 1931 Stromberg California, 283 359, 532, 1117, involving speech, foreshadowed 1925 Gitlow 268 652, 625, 1138. regards 1940 Cantwell Connecticut, 310 296, 900, 84 1213, 1923 1934 dicta Meyer Nebraska, 262 390, 399, 626, 1042 Hamilton Regents, 293 245, 262, 197, 204, 343. until 711, decided 1947. Those developments last unsettling effects. was, 1962 state-sponsored, prayers 601. decision brought protests, habit putting sect's prayer practiced. Catholics, board, Mormons, Baptists, Moslems, Presbyterians, same, once got control. seeds grow end. traditional Stromberg. Stromberg, arrest unpopular person rousing speech charge disorderly conduct. Since occasioned progressed Article applicable 85 Hence irrelevant 'two taxation,' referred 678. guide, country suspect, arose agency W. Torpey, Doctrines America 171 (1948). here, though, concerns decades best. 86 due respect governing controlled teach offering courses competitive prepare students professions walks life. sense combined indoctrination so, five five, grave doubts it, convinced creed 443—444, 1273—1274 (Douglas, 87 case, quite involved. rendered subsidy. Is BRENNAN hold say, construct edifice unconstitutional? difference subsidy?2 problem takes back 1785 battled Assessment Bill3 Virginia. taxpayer choice 'what christians' wanted paid; absent designation, go education. unrelenting opposition. Rutledge: modified December, 1784, enacted. followers, maneuvered deferment final consideration November, 1785. reconvened issued Remonstrance.' 37, 522 (dissenting opinion). Remonstrance4 stirred storm popular protest defeated.5 Remonstrance paragraph 'three pence' maintained enter conditions,' religion: 93 'Whilst ourselves embrace, profess origin, minds yielded evidence abused, offense God, man: therefore, account rendered. equality subjecting peculiar burdens; principle, 94 assault 'free exercise' embodied whom architect Amendment,' Flast Cohen, 83, 103, 1942, 1954, 947 author chief promoter.6 Rutledge said: 'All great instruments struggle became warp woof tradition, unifying sponsorship. He epitomized whole compact, comprehensive, phrasing.' 39, 523. relying challenged here. 97 Certainly lay worshiping preaching. Murdock Pennsylvania, 319 105, 870, 1292, license colporteurs condition 98 privilege suppress enjoyment. Magnano Hamilton, 292 40, 44—45, 1109, cited. deprive necessary maintenance. engaging form missionary evangelism close doors full purse. Spreading ancient honorable manner denied needy. vital press survived Reformation.' 874. 99 Churches, like newspapers enjoying rights, immunity Murdock: 100 Grosjean Press 297 233, 250, 444, 449, 660. different, engages employed connection preacher. another exact him delivering sermon.' Remonstrance. qua entitled alike. statute7 favor. list organizations: women (§ 420); (ibid.); playgrounds scientific objects associations, societies, cemeteries animals opera 426); fraternal 428); academies music 434); veterans' 452); pharmaceutical 472); dental 474). beneficiaries cover range, 'atheistic,' (agnostic,' 'antitheological' included. 102 functions empowered perform. refer nonsectarian care orphaned destitute sick. agencies Under Jackson 103 '(A State) socialize utilities taxpayers' business conventionally business. welfare, health, education, entertainment security. instruction, attendance character. sets legislation, goes root overlooking today.' 26, 516 104 major hand rest operas, reach power. contrast, 'atheistic' 'agnostic' centers create 105 Brookings Institution, 1933, groups:8 106 'Tax form, justified willing appropriation amount interests, performed, expenditure exemption.' 1947, report make' cause. 108 facilities, resources, personnel unitary desires Why nondiscriminatory basis? avoids, argued, discrimination foster. Welfare performed welfare. 109 seeking muster depend facts. institution, promoting creed, teaching, undesirable repulsive others. Its apart constituency public. indicate proselytism. symbols phase enough problem. 110 Direct arguably permitted. Sectarian causes antipublic perhaps highest remain domain Edmond Cahn 111 'In America, submitted astutely, conscience kept well. endless variations—not numerous pursued relative emotional attached activities—how assistance genuinely sect sect? If, exemple, discrimination, impelled conduct number few, none.9 How officers begin intangible factors involve, i.e., attachment required clerical members? presumptuous inquire. matters race belated recognition finally maxim 'separate unequal,' immediate promptly 'equal separate.' Equality separation.' Confronting Injustice 186—187 112 insofar ring agency, treated differently, allow payroll, fear, imminent. 113 Brennan 259, 1591, opinion), 'It nonbeliever fears injection doctrines controversies polity, high devout believer secularization becomes dependent government.' 114 vetoed incorporating Protestant Virginia, inter alia:10 115 '(T)he vests altogether superfluous pious precedent duty.' parcel use' Baptist violating Clause.11 117 churches—a distinguished grant—no certainty. credited Madison. opposed. paper Monopolies, Perpetuities, Corporations, Ecclesiastical Endowments wrote:12 'Strongly Govt danger encroachment Bodies, precedents already furnished short history.' referred, alia, 'attempt Kentucky proposed Houses Worship taxes.' From three statements, Madison, seems, opposed D. Robertson, Should Be Taxed? 60—61 118 119 Unless 120 why assessments? degree; non-believers likewise kind.13 121 religiously domain. M. Larson Lowell, Churches: Riches, Revenues, Immunities assets $141 billion $22 billion. 232. feeding trough alarming. 10. 122 advised 1968 undertaken schools14—Pennsylvania, Ohio, Rhode Island. reported Acts, Elementary Secondary 1965, 27, Higher 1219, billions dollars 123 elementary secondary advances figures available. 124 revealed Department Health, (HEW), Digest Educational Statistics show following:15 125 old, old adverted it:16 126 'Are examples weatlh beyond object foresight laid foundation it? double motive fixing wealth increase additional gifts, exorbitant primitive vacant lands, lands vicinity growing towns Cities foreseen, controul liberality confirming owe Independence liberty, wisdom descrying minute pence tea, magnitude evil comprized precedent. Let exert wisdom, watching agst lurking plausible disguises, small beginnings.'17 127 nonbelievers. differently articles faith. Believers doubtless comforted cause fostered legislation. mandates viable, keep de minimis. path. misinformed. philosophy, gathered independence price liberty. 128 APPENDIX TO OPINION DISSENTING 130 Bill. December print reproduced Supplemental Appendix Rutledge, 131 539, 711: 'A BILL ESTABLISHING PROVISION FOR TEACHERS CHRISTIAN RELIGION. 132 'Whereas diffusion knowledge hath tendency morals restrain vices, preserve peace society; effected competent learned teachers, enabled devote attention duty instructing citizens, want attain knowledge; judged Legislature, counteracting liberal heretofore adopted abolishing distinctions pre-eminence amongst communities Christians; 133 'Be Assembly, centum amount, pound sum payable Commonwealth, hereby assessed, chargeable due; Sheriffs Counties restrictions limitations, prescribed raising Revenues 134 'And enacted, paid, Sheriff Collector receipt, expressing therein Christians keeping distinct thereof shall, day year, oath, alphabetical lists payments made, distinguishing columns opposite names appropriated; column made. lists, recorded book filed Clerk office; fixed Court-house, inspection concerned. Sheriff, deducting collection, forthwith appointed Vestry, Elders, Directors, however denominated default thereof, succeeding execution awarded security, executors administrators; ten previous notice motion. execution, Officer serving proceed sale taken, accept security months, goods forthcoming sale; better direction wherein, endorse taken. 135 raised Vestries, Directors appropriated Minister Teacher Gospel denomination, whatsoever; denominations Quakers Menonists, collected members, fund, calculated 136 sums accounted directed; (upon certified Auditors Accounts, Treasurer) Treasury, seminaries learning whence arise, whatsoever. 137 'THIS commence, force, 138 Copy Engrossed 139 'John Beckley, C.H.D.' 140 DISSENTING18 141 Assessments, 63, 535, (2 Writings 183—191 (G. Hunt 1901)): 142 'We, subscribers, serious consideration, printed order Session Teachers conceiving armed sanctions dangerous abuse faithful State, remonstrate determined. Bill, 143 '1. Because fundamental undeniable truth, 'that Creator Manner discharging directed reason conviction, violence.' conviction man; dictate. unalienable unalienable; contemplated minds, dictates men: also; towards Creator. homage, only, believes acceptable him. obligation, claims Civil Society. Before Society, Governor Universe: enters subordinate Association, reservation authority; saving allegiance Universal Sovereign. Religion, man's abridged cognizance. True rule exists, divide ultimately determined, majority; true, trespass minority. 144 '2. still Legislative Body. latter creatures vicegerents former. jurisdiction derivative limited: co-ordinate departments, constituents. preservation merely, metes bounds department invariably maintained; especially, overleap Barrier defends people. Rulers guilty encroachment, exceed commission derive Tyrants. submit governed derived slaves. 145 '3. Because, alarm liberties. prudent jealousy (the) noblest characteristics Revolution. freemen wait till usurped strengthened exercise, entangled precedents. saw avoided principle. revere lesson much, soon forget Who Christianity, exclusion Religions, ease Christians, Sects? citizen establishment, conform whatsoever? 146 '4. ought indispensible, proportion validity expediency liable impeached. 'all independent,' entering conditions; relinquishing more, retaining less, another, rights. Above title conscience.' Whilst offence Are Menonists compulsive unwarrantable? Can piety alone intrusted worship? Ought Religions endowed above others, extraordinary privileges, proselytes enticed others? favorably justice good denominations, covet pre-eminencies fellow seduced opposition measure. 147 '5. implies Magistrate Judge truth; engine policy. arrogant pretension falsified contradictory ages, throughout world: unhallowed perversion salvation. 148 '6. requisite Religion. contradiction itself; disavows dependence fact; existed flourished, spite them; miraculous evidence, Providence: Nay, terms; invented policy, pre-existed supported, moreover weaken confidence innate excellence, patronage Author; reject suspicion friends conscious fallacies, trust merits. 149 '7. experience witnesseth establishments, instead maintaining purity efficacy operation. fifteen estabishment Christianity trial. fruits? More places, pride indolence Clergy; ignorance servility laity; both, superstition, bigotry persecution. Enquire ages appeared greatest lustre; Proposed restoration depended rewards flocks; predict downfall. side testimony weight, interest? 150 '8. urged cognizance Government? establishments Society? erect tyranny ruins thrones tyranny; instance guardians wished clergy convenient auxiliaries. instituted secure perpetuate not. protecting enjoyment protects property; invading Sect, suffering Sect invade another. 151 '9. departure generous asylum persecuted oppressed Nation promised lustre country, accession melancholy sudden degeneracy? Instead persecuted, signal degrades rank Citizens bend authority. Distant be, Inquisition differs step, career intolerance. magnanimous sufferer cruel scourge foreign Regions, Beacon Coast, warning haven, philanthropy offer repose troubles. 152 '10. banish Citizens. allurements presented situations thinning number. super-add fresh emigration, revoking enjoy, folly dishonoured depopulated fluorishing kingdoms. 153 '11. destroy moderation harmony forbearance intermeddle produced sects. Torrents blood spilt world, vain attempts arm extinguish discord, proscribing opinions. Time length remedy. Every relaxation rigorous wherever tried, assuage disease. Theatre exhibited proofs, compleat eradicate sufficiently destroys malignant health prosperity salutary effects eyes, bonds know name severely reproach folly. let fruits threatened innovation. appearance transformed 'Christian forbearance, love charity,' prevailed, animosities jealousies, appeased. mischiefs dreaded enemy quiet law? 154 '12. adverse Christianity. wish enjoy precious gift, imparted mankind. Compare remaining dominion false Religions; former! Does disproportion? No; strangers (revelation) coming Region it; countenances, example nations continue darkness, shutting convey levelling possible, obstacle victorious progress ignoble unchristian timidity circumscribe wall defence, encroachments error. 155 '13. enforce sanctions, obnoxious Citizens, enervate general, slacken bands execute salutary, invalid dangerous? striking impotency 156 '14. singular delicacy imposed, clearest citizens: satisfactory method voice secured. requested signify Assembly.' representation equal, Representatives Counties, Our hope will, espouse event disappoint leave confidence, fair reverse sentence 157 '15. finally, tenure recur gift nature; weigh importance, dear us; consult Declaration pertain 'basis Government,' solemnity, studied emphasis. then, plenitude away rights; or, sacred: press, abolish trial jury, swallow Executive Judiciary Powers State; nay despoil suffrage, independent hereditary assembly: enact consideration. subscribers Commonwealth authority: effort omitted usurpation, oppose remonstrance; earnestly praying, bound, Law-giver Universe, illuminating addressed, councils act affront holy prerogative, committed them: other, guide worthy (blessing, re) dound praise, firmly liberties, prosperity, Happiness Commonwealth.' Property Law, McKinney's Consol.Laws, 50—A states 'Real thereupon section.' 'Congress cc. assessment prompted dissenting, 704—706; 716 727. Governmental countries. R. Murray, Brief Sweden G. Codding, Switzerland 53—54 Scehic, Zbirka Propisa, o Doprinosima i Porezima Gradjana 357 (Yugoslavia) August 1894, 32, 556. Following Sixteenth tax. 1913, 11G(a) 172. Int.Rev.Code 501 seq., U.S.C. 1798 dwelling houses. existing excluded aforesaid enumeration. July 1798, 8, 585. Subsequent impliedly 14, 598 (express exemption). Aug. 1813, 71; Jan. 1815, 5, exemptions). (1813), plates printing Bibles. 346 (1826) vestments, furniture, paintings; 162 (1816), Bible plates; 600 (1834), 675 (1836), bells. 13; Second Sept. 12, 1803, Third Succeeding renewed subsequent assessments. Thirteenth 24. substance 1876, 85; March 1877, 399; 1916, 514; D.C.Code Ann. 47—801a (taxing) congress, unrestricted discretion, classes fact, discussed. P. Carroll, T. Burke, Constitutions (1965): 'As anyone discover, topic never took Amendment.' 20—21, 73—74, 175 (1964); cf. Stokes, 419 (1950). Del.Laws 1700—1797, 1247 (Act Feb. 1796); Md.Laws (1785—1709, Kilty), 20, 1798); N.Y.Laws 414 April 1799); Va.Statutes 23, 1800). Penn.Statutes 1682—1801, 379 11, 1799). accounts 123—169; 73—74; Zollmann, 238—242 (1917). Swem Williams, Register 1776—1918, (1918); Journal House Delegates 94, (1799—1800). essay written presidency, acquiring perpetuity, choose chaplains funds, Army Navy, presidential proclamations thanksgiving prayer—though admitted proclaiming request. Fleet, 'Detatched Memoranda,' Wm. Q. (3d ser.) 534, 555—562 (1946). arguments advanced text, longer extreme relations, himself Annals Cong. 434, 730 731, 755 (1789). time, shared Rights. also, Bell's Gap 232, 237, 533, 892 (1890), fourteenth amendment, adjusting chooses, all, Indeed, attacks frivolous. Lundberg Alameda, Cal.2d 644, 298 P.2d dismissed sub nom. Heisey 352 921, 224, (1956); Finance Corp. Archetto, R.I. 392, 176 A.2d 73, dismissed, 369 879, situation authorization came relatively began century. six attorneys 270, 274—275, 1597, 1599. germane exist. Cases, uniform worldly labor namely, universal ensure tranquillity originally decreed abandoned retained furthering overwhelmingly ends.' 263—264, 1593—1594. circumstances, exceeds raise cent spends. purchase expense. impossible services—fire, police, water, 676, benefits.' Bittker, Taxes Yale L.J. 1285, 1304—1310 1285—1304. conflict demands (1969); Maryland Eldership Sharpsburg, Inc., 396 367, 368—370, 499, 500—501, 582 (1970) 'hostility, characterize refusal exemptions) *, (them), intercede fails so.' 299, 1612. conventional framed narrowly 'charities' improper. depend, believe, sponsored. conceived membership engaged philanthropic undertakings. whether, charge, extended clubs contributory courts. determinations doctrinal pursuits difficult, imquiry dogma inquiry inescapable created included dimension require compatible traditions N.Y.Real Prop.Tax (Supp.1969—1970). oral colloquy Black counsel John Franklin: 'MR. BLACK. Do understand you Illinois million faith? FRANKLIN. Yes, annually faiths, equally, dollars, Your to, taxpayer's money, same? Honor. clause O'Neill, 225 (1949). dissent, 716. 719. H. Eckenrode, V (1910). 729—731. N. Survey Administration Iowa: Revenue System (1933). inequality, argue, pronounced comes run mainly Cogdell, Price Parochiaid? 68—70 (1970). H.R.Misc.Doc. 210, 53d Cong., 2d Sess., 489 490. 551, 555 Property, Mich.L.Rev. 646, 655—656 (1916). re Mayor Johns, 77, 81, likely renting exposed sale, resulting Nassau-street, comparison proportion. considered, possibly, benefited, rendering access convenient, pleasant salubrious, circulation air. pew rents, permanently valuable. These, circumstanced; adjoining unreasonable extravagant; commissioners revisal correction.' News World Report, 1970, 34. totals types aid—physical plants, dormitory construction, laboratories, lunch fellowships scholarships, etc. outlays two-fifths administered Office parts HEW one-fifth. distributed departments agencies, largest shares Defense, Veterans Administration, National Science Foundation, Economic Opportunity. Bureau Budget, Special Analysis, Program, 1971 Analysis (Feb. 1970). 1965-66....................... $1.4 1966-67....................... $1.6 1967-68....................... $1.7 1968-69....................... $1.9 1969-70....................... $2.1 557—558. 1875 Grant Union Message amounts untaxed 1850, tax, amounted $83,000,000. 1860 doubled; $1,000,000,000. 1900, check, safe exceeding $3,000,000,000. So sum, bearing expenses acquiescently enhances rapidly scarcely acquired corporations, otherwise, allowed retain taxation. contemplation alluded sequestration, blood. 'I corporation, resting dead restrictions, edifices.' Messages Papers Presidents 4288—4289 (1897). Footnotes omitted.

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