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413 U.S. 756 93 Supreme Court Reporter 2955 37 United States Reports Lawyer’s Edition 2d Series KF101.8 U54 948 COMMITTEE FOR PUBLIC EDUCATION AND RELIGIOUS LIBERTY et al., Appellants,v.Ewald baron NYQUIST, as Commissioner of Education the State New York, al. Warren M. ANDERSON, Majority Leader and President pro tem York Senate, Appellant, versus Ewald Appellants, Priscilla L. CHERRY Nos. 72—694, 72—753, 72—791, 72—929. Argued April 16, 1973. Decided June 25, Syllabus Amendments to York's Tax Laws established three financial aid programs for nonpublic elementary secondary schools. The first section provides direct money grants 'qualifying' schools be used 'maintenance repair' facilities equipment ensure students' 'health, welfare safety.' A school is a nonpublic, nonprofit or serving high concentration pupils from low-income families. annual grant $30 per pupil, $40 if are more than 25 years old, which may not exceed 50% average per-pupil cost equivalent services in public Legislative findings concluded that 'has primary responsibility health, safety children attending . schools'; 'fiscal crisis education has caused diminution proper maintenance repair programs, threatening children' urban areas; 'a healthy safe environment' contributes 'to stability neighborhoods.' Section 2 establishes tuition reimbursement plan parents To qualify, parent's taxable income must less $5,000. amount $50 grade child $100 student so long those amounts do actual paid. legislature found right select among alternative educational systems should available pluralistic society, any sharp decline would massively increase enrollment costs, seriously jeopardizing quality all children. Reiterating declaration contained section, 'such assistance clearly secular, neutral nonideological.' third program, §§ 3, 4, 5 challenged law, designed give tax relief failing qualify reimbursement. Each eligible taxpayer-parent entitled deduct stipulated sum his adjusted gross each school. deduction unrelated actually paid decreases increases. These sections also prefaced by series legislative similar accompanying previous sections. Almost 20% State's students, some 700,000 800,000, attend schools, approximately 85% church affiliated. While practically receive 'are related Roman Catholic Church teach religious doctrine degree,' institutions qualifying under remainder statute include substantial number other church-affiliated District held § 1, grants, 2, were invalid, but provisions did violate Establishment Clause Held: 1. propriety legislature's purpose immunize further scrutiny law either effect advances religion fosters excessive church-state entanglements. Pp. 772—774. 2. because their inevitable subsidize advance mission sectarian Those properly guarantee secularity state limiting percentage comparable Such statistical assurances fail provide an adequate will utilized activities 774—780. 3. given directly similarly Clause, fact they delivered rather does compel contrary result, unmistakably support institutions. 780—789. (a) already recipient required spend received on education, alter law. 785—787. (b) argument neutrality' since only 15% costs compulsory laws require time devoted secular courses, merely another variant rejected costs. 787—788. (c) maintain attitude 'neutrality,' neither 'advancing' nor 'inhibiting' religion, it cannot, designing program promote free exercise erode limitations Clause. 788—789. 4. system providing benefits violates because, like sufficiently restricted assure have impermissible advancing Walz Comm'n, 397 664, 90 1409, 697, distinguished. 789—794. 5. Because necessary consider whether such yield entanglement with religion. But noted that, apart administrative particular sort involved here carries grave potential broader sense continuing expanding political strife over 794—798. 350 F.Supp. 655, affirmed part reversed part. Leo Pfeffer, City, Committee Public etc., others. Jean Coon, Albany, N.Y., Nyquist Porter R. Chandler, Cherry John Federal KF105 F3 Haggerty, Brooklyn, Anderson. Mr. Justice POWELL opinion Court. 1 cases raise challenge First Amendment constitutionality recently enacted assistance, several ways, State. involve intertwining societal constitutional issues greatest importance. James Madison, Memorial Remonstrance Against Religious Assessments,1 admonished 'prudent jealousy' freedoms never become 'entangled precedents.'2 His strongly convictions, coupled Thomas Jefferson others Founders, reflected Clauses Bill Rights, 'Congress shall make no respecting establishment prohibiting thereof.'3 Yet, despite Madison's admonition 'sweep absolute prohibitions' Clauses,4 this Nation's history been one entirely sanitized separation between It thought possible desirable enforce regime total separation, consequence arising these presented most perplexing questions come before occasioned thorough thoughtful scholarship Court's respected former Justices, including Justices Black, Frankfurter, Harlan, Jackson, Rutledge, Chief Warren. 3 As result decisions opinions, longer said Religion 'entangling' precedents. Neither, however, Jefferson's metaphoric 'wall separation' 'as winding famous serpentine wall' he University Virginia. McCollum Board Education, 333 203, 238, 68 461, 475, 478, 92 L.Ed. 649 (1948) (Jackson J., concurring). Indeed, controlling standards firmly rooted broad contours our inquiry now well defined. Our task, therefore, assess forms light principles delineated.5 4 * In May 1972, Governor signed into amendments Laws. five distinct immediately after signing measures complaint was filed Southern challenging violative plaintiffs unincorporated association, known Liberty (PEARL), individuals who residents taxpayers whom had Named defendants Comptroller, Taxation Finance. Motions intervene behalf granted group enrolled Senate.6 By consent parties, three-judge court convened pursuant 28 Code KF62 2281 2283, case decided without evidentiary hearing. resolved basis pleadings, court's decision turned provision its face. enactment, 'Health Safety Grants Nonpublic School Children,'7 pupils.'8 designated during (immediately preceding) year families purposes Title IV Higher Act nineteen hundred sixty-five (20 Annotated KF65 U5 425).'9 pupil year, old. submit audited statement expenditures preceding expenses. ascertain event figure. 6 'Maintenance defined 'the heat, light, water, ventilation sanitary facilities; cleaning, janitorial custodial services; snow removal; upkeep renovation buildings, grounds equipment; fire accident protection; items commissioner deem pupils.'10 This shed enacting conclude For reasons, declares non-ideological nature.'11 7 legislation—ss through 5—is single package captioned 'Elementary Secondary Opportunity Program.' composed, essentially, two parts, benefit program. limited reimbursements non-public schools.12 parent child. required, verified containing receipted bill, No restrictions imposed use funds reimbursed parents. 8 explain impetus action. Expressing dedication 'vitality society,' 'healthy competitive diverse indeed vital nation continually reaffirmed value individual differences.'13 emphasize 'is diminished even denied lower-income families, whose parents, groups, least options determining where educated.'14 Turning 'precipitous cause massive costs,' 'aggravate serious fiscal crises education' 'seriously jeopardize children.'15 Based premises, asserts relieve burden send Repeating '(s)uch nonideological.'16 9 Program,' law,17 form Under subtract dependent at tuition. If taxpayer's $9,000 $1,000 many dependents. rises, diminishes. Thus, taxpayer $15,000, $400 dependent, $25,000 more, allowed.18 upon how much tuition, addition deductions charitable contributions. indicated memorandum submitted Legislator consideration carefully calculated advance.19 pick up point leave off. 10 scheme enactment indicates underlying promulgation regarded pertinent sections, contain additional findings. summarized follows: (i) contributions religious, deductible income; (ii) accorded exempt status; (iii) them serve education; and, (iv) 'legislature finds determines modications provided dependents.'20 11 Although record developed cases, generalizations made about enactments. Court, relying same court,21 adopted profile sectarian, suggested plaintiffs' complaint. Qualifying institutions, segments could ones 12 '(a) impose admissions; attendance activities; obedience students doctrines dogmas faith; (d) instruction theology (e) integral sponsoring it; (f) inculcation values; (g) faculty appointments; (h) what teach.' 663. 13 Of course, characteristics vary widely profile. Some 800,000 constituting almost entire population, 2,000 And while 'all all' 280 schools22 id., 661, Jewish, Lutheran, Episcopal, Seventh Day Adventist, schools.23 14 Plaintiffs argued below substantially character intended beneficiaries, enactments offended canvassing recent precedents, unanimously (maintenance grants) (tuition invalid. 5, majority dissent Circuit Judge Hays, violated. Finding severable, enjoined permanently implementation declared independently enforceable. (hereinafter appellants) appealed adverse segment statute.24 defendant officials appellees) invalidates second portions 1972 law,25 intervenor Senate appellee intervenor) aspects lower opinion,26 intervening schoolchildren 2.27 probable jurisdiction appeal ordered consolidated oral argument. 410 907, 962, 35 269 (1973). promulgated squarely us. We affirm insofar struck down reverse determination regarding II 15 recounted frequently need repeated here. See Everson 330 67 504, 91 711 (1947); 28, S.Ct., (Rutledge, dissenting);28 U.S., 212, 466 (separate J.); McGowan Maryland, 366 420, 81 1101, 393 (1961); Engel Vitale, 370 421, 82 1261, 601 (1962). enough note 'respecting religion' though 'state religion,' Lemon Kurtzman, 403 602, 612, 2105, 2111, 29 745 (1971), religions alike. supra, 15, 511. equally established, every confers 'indirect,' 'remote,' 'incidental' is, reason alone, constitutionally Everson, supra; 450, 1117; 671—672, 674—675, 1412—1413, 1414 1415, 697 (1970). What careful examination view ascertaining furthers evils against protects. Primary 'sponsorship, support, active involvement sovereign activity.' 668, 1411; 2111. 16 Most coming raising relationship education. Among religion-education general categories identified: dealing within schools,29 involving varying institutions.30 legislation places latter category, resolution requires consideration, aid-to-sectarian-education precedents important noneducation cases. well-defined three-part test emerged product considerations derived full sweep Taken together, dictate pass muster question reflect purpose, e.g., Epperson Arkansas, 97, 89 266, 21 228 (1968), second, inhibits Abington Township Schempp, 374 83 1560, 844 (1963), third, avoid government supra. 612—613, 2111; Tilton Richardson, 672, 678, 2091, 2095, 790 (1971).31 17 applying criteria case, we touch briefly requirement 'secular purpose.' recitation appended indicates, measure adequately supported legitimate, nonsectarian interests. propriety, fully content, interest preserving environment schoolchildren. doubt—indeed, recognize—the validity promoting pluralism diversity Nor hesitate acknowledge reality concern overburdened might suffer significant presently abandon favor 18 entanglements Accordingly, weigh entanglement. Atlantic 19 authorize payments virtually areas. totaling depending age institution, largely restriction usage. So expenses system, finance budget tax-raised funds. attempt restrict exclusively purposes, think context religion-oriented restrictions. Nothing statute, instance, bars paying out salaries employees chapel, renovating classrooms taught, heating lighting facilities. Absent appropriate simply cannot subsidizes 20 nevertheless argue approved Primarily rely Allen, 392 236, 88 1923, 1060 (1968); true conferred undeniable private, close illuminates distinguishing characteristics. five-to-four decision, parochial bus fares connection transportation school, characterized approaching 'verge' aid. later, upheld authorizing textbooks grades seven Finally, Tilton, federal construction higher learning. recognize perform functions functions, channeled sectarian. channel narrow one, above illustrate. neutral, nonideological aid, assisting served indirectly incidentally function rendering likely freeing budgets nonsecular indirect incidental beneficial sufficient defect warrant invalidation Sunday Closing sustained effects render somewhat citizens respect services. Also, property exemptions relieved churches burden. 22 draws line clearly. bare there persuaded, reasons stated plurality White's concurrence, colleges universities sustained, unanimous rejection clause question. clause, Government recover portion institution constructed facility by, converting building chapel otherwise allowing 'used interests.' 683, 2098. condition expire end years, thereafter purpose. striking provision, emphasized '(l)imiting prohibition structure obviously opens period.' Ibid. event, original religion.' 692, 2102 (Douglas, dissenting part), 659—661, 2134—2135 Brennan, J.), 665 n. 2137 (White, concurring judgment). learning possibility exists construct hence, fortiori distributed schools32 use. erect buildings take place, renovate when fall disrepair.33 23 argued, lack specifically articulated restrictions, expended supposition ordinary purely shortest answer itself allows, ceiling, satisfying 'amount school' expenditures.34 Quite language clear mere judgment suffice Earley DiCenso, companion Rhode Island salary supplements teachers subjects. teacher's salary. invalidated grounds, avoided violating assuming succeed segregating 'their beliefs responsibilities.' 619, 2114. 24 'The Legislature not, assumption discipline can conflicts. certain, Clauses, subsidized inculcate ..' Ibid.35 (Emphasis supplied.) prevailed whatever inabilities refrain mixing surely devote efforts thus exhausting grant. takes little imagination perceive extent openly loose standard scrutiny. supra.36 26 demonstrates effect, inevitably, occasion, written survive aspect assuring too intrusive State, B 27 fails 'effect' test, govern grants. allow direct, unrestricted (but paid) brackets bulk concededly orientation. earned $5,000 present bill There consistently deficiency renders invalid repair. absence effective means guaranteeing Black put quite Everson: 'No amount, large small, levied called, adopt practice 30 here, then, significance result. intervenor-appellees Allen claim unlike Constitution.37 parents: above, loaned far se immunity substance disbursed factors considered. 31 fare analogous police protection, sewage disposal, highways, sidewalks 17—18, 512—513. services, common citizens, 'so separate indisputably marked off function,' 18, 513 fairly viewed reflections posture toward founded principle. repeatedly indication anything courses. 'Of course books different buses. rides inherent significance, common. However, (the consideration) loan books, claims distribute literature. evidence, assume authorities unable distinguish honestly discharge duties law.' 244—245, 1927.38 32 subject endeavor supports former.' 613, precisely private great reimbursing seeks burdens continue option aid—to perpetuate protect integrity schools—are certainly unexceptionable, desired institutions.39 33 warned 34 '(i)t prophet foresee uppheld buy themselves, pay teachers, finally groups cease voluntary members sects waiting bills schools.' 253, 1931. fears pass, constitute 'pick(ing) schools,' fear materialized. ingenious plans channeling periodically reach abundantly wisdom Black's prophecy. 36 clear, stated, better novelty address subsidiary arguments intervenors defense. First, calls routed lieu payment conduit, told, absolutely receives manner wishes. element coercion attached reimbursement, assurance eventually hands coercion, irrelevant contended Bible recitations participation exercises coerced. argument, noting proof Free Exercise 222—223, 1571—1573. Brennan's views reiterated conclusion: 38 'Thus short, me sufficient, availability excusal exemption relevance question, once practices essentially achieve aims Id., 288, 1606. 39 governs here: offered incentive making cash them, violated dollars find way institutions.40 Whether labeled reward, subsidy, substantive impact still same. sum, agree conclusion '(w)hether gets current past importance.' F.Supp., 668. 40 Second, argues smaller school's limits outlay. Additionally, estimates 30% covered payments, remaining 'voluntary contribution, endowments like.'41 On statistics, appellees 'maximum schools.'42 And, 'since necessity significantly teaching courses,' neutrality.'43 readily seen 777—779, Obviously, accepted, foundation massive, subsidization schools.44 foreclosed notion sail Scylla Charybodis 'entanglement.' 41 notes 'low-income parents' aided educated denied.'45 true, recognized maintained choose Pierce Society Sisters, 268 510, 45 571, 69 1070 (1925). interfering run afoul tension inevitably often offending latter. tension, religion.46 enhance opportunities poor taken step However sympathy, (Jackson, dissenting), experienced taxes constraints 'conscience discipline,' ibid., notwithstanding 'high social importance' Wisconsin Yoder, 406 205, 214, 1526, 1533, (1972), justify eroding emplanted. Contract 42 Sections establish parties engaged considerable debate label best fits Appellants insist establishing 'credits.' reject characterization it, instead, 'modifications.' Solicitor General, amicus curiae brief referred throughout 'deductions.' 'in credit,' 672 (emphasis original). peculiar nature allowed, difficult traditional lifted taxation. form, subtracted income, prior computation due. Its concluded, credit spent apparently predetermined 'forgiveness' exchange performing specific act desires encourage—the usual attribute credit. see another, hybrid turn accord it. Burger's 614, 2112 notes, analysis 'legalistic minuet precise rules govern.' Instead 'examine casts substance.' 43 specified $25,000. formula statute.47 family estimated net benefit, to, compatible with, earns elementary, $9,000) equal bill.48 reduced institutions.49 44 practical terms appear difference, allowed encouragement reward sending difference reduce arbitrary obliged Hays' '(i)n both instances represents charge education.' 675. Appellees defend grounds. contend credits directed rests reading primarily Allen. treatment issue Part II—B, 2969—2972, applicable claim.50 place strongest reliance organizations upheld. appellees' position. rationale plainly compels 46 enjoyed universal approval country adoption Amendment. surveyed 50 worship, Congress exempted taxation three-quarters century, congressional 1802, 1813, 1870 '(f)ew concepts deeply embedded fabric national life, beginning pre-Revolutionary colonial times, very kind benevolent neutrality generally.' 676—677, 1415.51 know historical precedent seems innovation, growing plight designed, albeit unsuccessfully, tailor incompatible Kosydar Wolman, 353 744 (SD Ohio 1972), aff'd sub nom. Grit 901, 3062, 1021. 47 acceptance alone sufficed, 'no acquires vested protected violation Constitution use.' Walz, 1416. tolerance proved controlling. pursue 'neutrality' Yet governments always pursued oppression forms, 'hostility' 'exemption constitute(d) reasonable balanced guard dangers.' 673, 1413. Special benefits, squared principle contrary, 48 Apart foundations, dilemma government-aid-to-religion controversies. sure, one. 'aid' subsidize, minimize exemption,' emphasized, 'tends complement reinforce insulating other.' 676, 1415. Furthermore, '(e)limination tend expand giving rise valuation property, liens, foreclosures, confrontations conflicts follow train legal processes.' 674, 1414. granting extension exemption, limit 49 One noted. class composed predominantly Instead, educational, purposes. concede, reductions authorized flow Without intimating factor future apparent divisiveness narrowness benefited factor.52 conclusion, analogy unpersuasive, similarity hold III 51 comprehensive, discriminating, surveillance.' importance competing interests implicated prompts us observation 52 Few supporting statute. 247, 1928, 'private played playing valuable role levels knowledge, competence, experience,' contributed importantly role. Moreover, tailoring afford appealing.53 doubt confronted increasingly problems, resolving problems increasing charges forces turn—as recognizes—exacerbates weakens 53 These, briefest summary, States. They reasons. weighed relevant Amendment, safeguard cherished features system. 54 recurring weighing process potentially divisive emphasizes, competition supremacy civil strife, 'generated part' gain government. 8—9, 507. Harlan '(w)hat stake matter policy (in cases) preventing degree life teaches us, apt lead strain breaking point.' 694, 1424 opinion). 55 addressed Kurtzman. After describing activity bitter differences involved, said: 56 belief aggravated statutory appropriations likelihood larger demands populations grow.' 623, 2116.54 57 applies force (grants maintenance) appropriations. (income relief) necessarily re-examination, pressure frequent enlargement predictable. All start modest levels: schools; eight grades; compute, modest. experience Governments entrenched, escalate cost, generate own aggressive constituencies. recipients, greater accelerated increases.55 itself, anxious educating strong motivation population increases.56 situation, emotional Church-State relationships, consequences needs elaboration. prospect 'warning signal' ignored. 625, 2117. 58 provisions, considerations, each, written, 'primary offends therefore holding 59 ordered. 60 Affirmed 61 BURGER, joined WHITE, REHNQUIST, 62 & N Dec. Immigration Nationality Decisions join Nyquist, 756, 2955, 948, holds provision1 unconstitutional disagree, Sloan Lemon, 825, 2982, 939, strike Pennsylvania provisions.2 believe ignore teachings (1947), observe holdings.3 63 straight running interpreting do, me, lay solid, basic principle: forbid governments, federal, enact individuals, elect ways worship. Jersey township reimburse school-age transporting 'legislation, applied, help get children, regardless safely expeditiously accredited added). 64 Twenty-one again 'local lend 12; (were) included.' 1924. Recognizing 'most nearly point,' interpreted prevent extending regard affiliation 241—242, 1926. Applying stated: 65 'Appellants shown nothing makes charge. Books furnished request ownership remains, technically, Thus 243—244, 1926 66 opinions facilitated 512—513; 242, 244, 1925, 1927. Norwood Harrison, 455, 463 6, 2804, 2810, 723 acknowledged obtain Notwithstanding, 'benefit' sponsored conclusive indicium 'law religion.'4 especially Quick Bear Leupp, 210 50, 690, 954 (1908), considered contravenes set aside certain trust treaty Sioux Indian Tribe. When beneficiaries elected entered contracts suit brought enjoin disbursement Speaking 'But concede proposition Indians educate choice undenominational, thereof.' 81—82, 700. essence decisions, suggest, generally stands footing say 'generally' conjure hypothetical statutes subterfuge discriminatory favoring nonreligious activities. $10 gratuity everyone attended weekly. governmental sponsorship preamble expressing motives persuasive. But, genuinely enhancing freedom consequences, rights 5771, (1925), prohibitive effect.5 70 fundamental sensitive field premised logic. admittedly articulate why permitted private-school children—partially least—to account enormous savings having basis. ultimate church-sponsored attenuated. answer, believe, lies various balance policies tips moves away reflects caution scrutinize effort official treat legislation. basis, early holdings ought followed 71 are, my view, indistinguishable principle, instant attempted equalize incurred obtaining discernible method distribution benefits: public- meaningful exalt substance. beyond dispute public-school totally expense; deductions, kind. simple equity partial 72 appears ground apportioned nature. distinction past, future. ends, security 'G. I. Bill' nonreligious-use today's 73 Since am discern reached unsupportable approach measuring recipients discussing 'tax 794, 2976. refrains 'intimating case,' references elsewhere suggest weight. observes program: 'Indeed, sectarian.' 783, 783 74 With due respect, adjudication issue, 5%, 20%, 80% application utilize effect' branch three-pronged never, understanding, citizens. 75 has, correctly, summarily dismissed contention improper laws. recognizes legislatures legitimate 'promoting 773, 2965, protecting influx recognition acceptable except constitutionality. 76 uphold statutes. sincere collective protestations debt owed systems, wholesome engender expressions good will. 77 WHITE joins relates 78 THE CHIEF JUSTICE concur, 79 Differences undoubtedly expected turns task meaning clauses, 'have Court.' Supra, 760. N.Y.Laws chapter 414. roughly middle-income deductions. reasoning impossible reconcile (1970), ago, (1947). 80 exemptions, occupy status outright Burger, speaking transfer revenue abstains demanding state. ever converted libraries, art galleries, hospitals arms 'on payroll.' genuine nexus 675, Brennan amplified words: 'Tax subsidies, qualitatively different. Though economic fundamentally ways. subsidy involves monies enterprise uses resources exacted whole. An hand, transfer. accordingly, passive affirmative characteristic subsidy.' 690—691, 1423 (footnotes omitted). 84 Here trebly attenuated compared Walz. complete forgiveness taxes, reduction taxes. house redounds religiously themselves sent benefit. 85 comparing background relative recency plan; context, whereas not; finding abstention collecting pay. 86 examining unbroken country, suggestion schemes roots days sustainable challenge. opinion, validate "no use." 2975, citing 87 gives dicta other. long-established leads constitutional, extend newly devised established. statements '(s)pecial Court,' 793, 'insofar institutions,' 2976, Who bit 'special benefit' resulting tendency 'aid institutions' here? nonetheless bears Support authorization drawn 414 plan.1 analytically flat-rate currently systems. Surely deduction,2 usable itemize personal3 dependency exemptions,4 example, bear whatsoever accrued earning them. none called record5 prove slightly aggregate dependents personal getting married That easier heretofore Education. sole widespread regressive judgment, spread expense consonant able freely consciences consistent 'benevolent try reconciling Clauses. 669, 1411. Regardless chooses call plan, taxation, theoretical footing, allowable activities.6 pronouncements plans, weight purported taxed. assertedly serves board regulation provided, part, Expressly helped '(t)here compelled children's pockets .,' 17, 512, 94 513; effectuate purpose—the 95 Similarly whereby (was) crucial 621, 2115: 96 moreover, church-related distinguishes parents—not .' added.) 97 Both gave concept, guided 98 today down, neutrality. service decreasing physically relieving unused Rather offering 'an 786, suggests, effectuating equalization borne impact, any, go 99 difficulties faced readjust rough-hewn Fourteenth Amendments. understandably, wish keep alive channels permissible generation ago. Within Constitution, rightly hammered anvil. play joints, 1411, new power transgresses limits. failed dissent. 100 dissenting. 101 regards young critical matter—so expense. Any qualified him 102 held, Due Process entitles competent About 10% 5.2 million being unreasonable elsewhere. return prefer furnish satisfactory offer subjects assumed advantages Constitutional aside, understandable treasury or, way, save 103 seem particularly offers training well. unnecessary obstacles young. 'When encourages follows traditions.' Zorach Clauson, 343 306, 313—314, 679, 684, (1952); Positing obligation acknowledges, wholly contribute going want refuse training. 104 Historically, Union last few encountered difficulties, closed headed direction, variety seeking fringe auxiliary Others extensive alive. arrangements purchase schools.1 dual enrollments shared-time extended form.2 dimensions situation outline.3 3,200 18,000 related. Twelve thousand 4.37 83% membership. Sixty-two percent concentrated industrialized, urbanized States: Pennsylvania, Illinois, California, Ohio, Jersey, Michigan, Massachusetts.4 Eighty-three metropolitan Nearly cities largest school.5 105 dropped rate 6% years. Projected 1980, mentioned text Massachusetts) lose 1,416,122 students. Whatever been, probably be, movement increases intense attack facing severe crises. prompted attempt, devices, save, slow demise of, resource deliver schools.6 profound normally proceed utmost care deciding absent mandate invalidate thereby scuttle difficult, impossible, dictates conscience seek 106 unreconciled (1971). now, long-range country. difficulty accepting grant, terms, performed would, sustain provisions. 107 contends sparse forbidden mean permissible. furnishes unequivocal answers relations. end, courts fashioned can, left wide range alternatives. unavoidable; choosing, carved deemed governing relationships. 108 bar extent. may, protection water '(a)ll doing guarantees.' multimillion-dollar Douglas, 714, 1434, Bus So, too, although 'relieved books.' owner churchsponsored college lease back college, permitting bonds issued college's operation working institution. Hunt McNair, 734, 2868, 923. 109 barred Rather, devise identify Until 1970, compliance .'; enactment?' 222, 1571, (1963); 243, surfaced—whether fatal real stave disaster saving interest. accordance other, furnishing Conceding valid reaching excessively, fatally, entangled appeared insoluble States, insuperable barrier aiding facilities, evidences perceiving passes peril point. 110 criterion, remote requiring relationships also, concedes arrives threefold accepted cases: purporting accept manner, strikes 'effect, ante, 779—780. 'primary' effect. entailed invokes 511, resulted indirect, contribution overall primary-effect 111 sought capable numbers satisfies rescue enable perform. token, overriding resulting, incidental, 112 At emphasizes conditioning study. Concededly, Where understand invalidating 113 REHNQUIST catalytic occasioning defeat Virginia Assessment extract Christian infra. 33—41, 517, 520—524, (1947) dissenting). often-quoted reprinted appendix Rutledge Douglas 63, 65, 534, 535, 700, 719, 721, 1427, 1437, 1438, respectively. binding See, Murdock 319 105, 870, 1292 (1943). writing 'was objective, write statute,' '(t)he struggled cast which, expanded logical extreme, clash 668 existence, stage history, guiding etched easy evident numerous concurrence leading 'bright line' guidance afforded. agreement framework analysis, inability invariable clarity 'lines demarcation extraordinarily area necessity, 'wall' bends 'blurred, indistinct, variable circumstances relationship.' 2112. motion Earl W. Brydges. Upon retirement December successor, Anderson, substituted. 414, amending N.Y.Educ.Law, Article 12, 549—553 (McKinney's Consol.Laws, Supp.1972—1973). 550(5). 550(2). 550(6). 549. 12—A, 559—563 (Supp.1972—1973). 559(1). 559(2). 559(3). 559(4). N.Y.Tax Law 612(c), 612(j) Consol. Laws, 60, Supp. 1973). contains following table: is: Less 9,000-10,999 850 11,000-12,999 700 13,000-14,999 550 15,000-16,999 400 17,000-18,999 250 19,000-20,999 150 21,000-22,999 125 23,000-24,999 25,000 —0— 612(j)(1) (Supp.1972-1973). computations Senator Brydges: Estimated Net Benefit Family Adjusted Gross Two Three Income $50.00 $100.00 $150.00 42.50 85.00 127.50 42.00 84.00 126.00 38.50 77.00 115.50 32.00 64.00 96.00 22.50 45.00 67.50 15.00 30.00 13.75 27.50 41.25 12.00 24.00 36.00 0 612 (Supp. 1972—1973) (accompanying notes). Levitt, 342 439, 440—441 (SDNY aff'd, 472, 2814, 736. eligibility 425, central families.' 1968, 2,038 State; 1,415 Catholic; 164 Jewish; Lutheran; Episcopal; Adventist; affiliated; 296 affiliation. N.Y. Educ. Dept., Financial Support—Nonpublic Schools (1969). Number Nyquist. Liberty. Anderson 72—929, Virginia's experience, examined length constitutes chapters country's revolutionary During Colonial Era late 1700's, Anglican seated 1776, assisted persistent Baptists, Presbyterians, Lutherans, Convention constitution's Rights calling drafted George Mason amended '(t)hat discharging conviction, violence; men according Religion, next 1784, principally Patrick Henry, Establishing Provision Teachers Assembly. Bill, Appendix Rutledge's 72—74, 539—540, persons 'for teachers' order promoted. declare share tax. voted 1784 session, convening 1785 session Madison penned Assessments, outlining numbered paragraphs opposition Assessments Bill. document circulated inspired overwhelming died ensuing vote. Remonstrance, cornerstones Amendment's immediate Freedom, acknowledgment core man ministry perspective, perpetuation democratic along authorship Declaration Independence founding Virginia, wished inscribed tombstone. Report commission Revision, 100—101 Freedom remained unaltered substance, history. Va.Const., I, guarantees together provision. comprehensive discussions S. Cobb, Rise America 74—115, 490—499 (reprinted 1970); C. James, Struggle (1900); Brant, Nationalist 1780—1787, Pages 343—355 (1948). ('release time' education); (1952) (also 'release case); (1962) (prayer schools); (1963) (Bible (1968) (anti-evolutionary limitation study). supra (bus transportation); 382 (textbooks); (teachers' salaries, textbooks, instructional materials); (1971) salaries); (secular facilities). 'tests,' Burger 'there caliper degree' action tests 'viewed guidelines' cumulative Clause.' 677—678, 2095. 'significant 685, 2099. special Holmes' comment page worth volume logic.' 675—676, 1414—1415 (citing Trust company Eisner, 256 345, 349, 506, 507, 963 (1921)). in, period concluded: 'These became common-place shock freedom-loving colonials feeling abhorrence. imposition ministers' build aroused indignation. feelings expression Amendment.' 11, 509 supplied). reads 'In meet therein, July first, seventy-one, thirty multiplied daily receiving applied apportionment increased ten forty-seven. allowance computed fifty centum state-wide determined commissioner, reported fifty-two article.' 551 Elsewhere assure, regulation, grants: oriented. create former. precautions candid approached, intrude upon, areas Clauses.' erecting facility. 20-year limitation, concerned lest federally financed time. facility, Had adequate. relies 'government institutions.' 801, 2990. Bear, expenditure moneys belonged cession land rights. 80—81, 698 699. money, prohibited expending acquire constituted 82, litigation funds, indirectly, compensate differ respect. included schoolchildren, learning, 801 803, 2990—2991. 'totally expense.' proves much, approving position schools—a variance decide statute's differentiate (e.g., scholarships) sectarian-nonsectarian, public-nonpublic benefited. Wolman Essex, 399, 412 Ohio), 409 808, 61, (1972). compel, contended, Bill,' 1651, impermissibly 32, Appellees, focusing term 'principal prong objectives. WHITE'S 823, 2998, suggests 'ultimate judgment.' metaphysical judgments necessary. immune (1961), upheld, was, day rest recreation secondarily assist interests; flowed finding, based laws, advantageous 1117. Gallagher Crown Kosher Super Market, 617, 630, 1122, 1129, 536 Guys Harrison-Allentown, Incorporated McGinley, 582, 598, 1135, 1143, (1961). Likewise, Schempp Bible-reading served, primarily, promotion moral values, contradiction materialistic trends literature.' 223, 1572. discrediting ends took precedence 278—281, 1601—1603 (Brennan, criterion hence unacceptable 2098 perspective recall Preamble Henry's Virginians focal listing purposes: '(T)he diffusion knowledge hath natural correct morals men, restrain vices, preserve peace society 72, 539 (Appendix J.). ----secular objectives, irrespective judges possess calipers outweigh 500 ago advancement 'reimbursement,' yet significance. Brief Appellee 25. None purports secularity. 559(2) (Supp.1972—1973) (legislative reimbursement). insure favored, commanded, inhibited.' U.S, estimated-benefit table 19, elements deduction, contributions, decide, conceded 'should 5.' 42—43. facts legally inseparable appellants' i.e., so, conferring benefits. tax-exempt 680, 1417—1424. 38, below: 'This essence, conflict extraordinary civic responsibility. group, dedicated, believes encroachment dangerous exercise.' 660. division lines contrasted society: 'Ordinarily division, however vigorous partisan, normal manifestations government, principal protect. Freund, Comment, Aid Parochial Schools, Harv.L.Rev. 1680, 1692 (1969).' 622, 2116. attends constituent base insignificant. self-perpetuating tendencies defense urge relatively minor encroachments Amendment,' 'trickling stream' torrent tomorrow. 225, 1573. 624—625, 2116—2117. borrow words forceful expandability Not 'three pence' assessed: 'Not assessment wrong." 40—41, 523—524 (quoting Remonstrance). Educ.Law, Supp.1972 Pa.Laws 1971, 92, Pa.Stat.Ann., Tit. 24, 5701 seq. (Supp.1972—1973); REHNQUIST'S dissent, join, states gravely misrepresented Parts II—B II—C opinion. distinguished schools: 2115 (emphasis, names, accruing policies. 461 468, 2808—2812. flat Tuition limited, expended, incomes eligible. modifications legislators. fell three. 141 Currently, maximum $2,000, 141(b). Similarly, minimum low deduction. 141(c). Between extremes, 151 151(e). discovery development factual case. realistically incentive. arguing encourage 170, 2055, 2522. Non-Public publication Department Projects, National Educational Association, summarizes, February types exclusive Court: Direct Programs: Parental Reimbursement Schemes: (including Pennsylvania). Dual Enrollment (Shared Time): Credits: York). Leasing Facilities Systems: Opportunities Rural Students: (Alaska). Innovative (Illinois). Exemption Sales Janitorial Supplies: (North Dakota). Auxiliary Services Benefits: Transportation: plus Columbia. Textbooks Instructional Materials: Health Welfare (i.e., physician, nurse, dental hygienist, psychologist, speech therapist, worker, etc.): Driver Education: (applies dually South Educationally Disadvantaged Children, Testing Miscellaneous (principally deaf, blind, handicapped, retarded children; testing; remedial Lunches: (New Louisiana). Released Time: (Michigan Vocational (Ohio California). Central Purchasing (Oregon Washington). Participation Lay Retirement Fund Scheme: foregoing barriers data paragraph Final Report, President's Panel 5—6, 15—19. Hearings H.R. 16141 pending proposals House Ways Means, 92d Cong., Sess., 118—119, 127—131. 789,110; 518,435; 451,724; 398,981; 339,435; 298,548; 264,089; Massachusetts, 205,011. Enrollments Percentage City 358,594 24.3 Chicago 208,174 27.3 Philadelphia 146,298 33.6 Detroit 58,228 16.5 Los Angeles 43,601 6.3 Orleans 41,938 27.2 Cleveland 36,922 19.4 Pittsburgh 36,661 Buffalo 36,623 33.8 Boston 35,237 27.1 Baltimore 33,833 15.0 Cincinnati 32,653 27.4 Milwaukee 32,256 19.8 San Francisco 29,582 23.9 St. Paul 22,267 30.3 direct-aid affected listed Full deaf blind state-approved (up $2,000) handicapped Teacher operated incorporated orphan asylum societies. D. Omnibus Act. 1965 concentrations poverty E. Mandated fulfilling requirements. enrollment. Parent $75 $150 Illinois innovative programs. California ranging $19,000. Maximum $125 vocational $90 year. Michigan Recent amendment precludes Massachusetts 1970 thousands) Catholics relation Total Catholic/ Population 5,241 2,947 56.2% 7,332 2,898 39.5% 18,361 6,558 35.7% 11,871 3,658 30.8% 10,751 3,445 32.1% Michagan 9,443 2,383 25.3% 10,612 2,265 21.3% 20,250 4,053 20.0% Source:

Classification Label: 2