Legal Document

357 U.S. 513 78 Supreme Court Reporter 1335 2 United States Reports Lawyer’s Edition 2d Series KF101.8 U54 1460 Lawrence SPEISER, Appellant,v.Justin Atlantic RANDALL, as Assessor of Contra Costa County, State California. Daniel PRINCE, Appellant, versus CITY AND COUNTY OF SAN FRANCISCO, CALIFORNIA, a Municipal Corporation. Nos. 382, 385, 483, 484. June 30, 1958. [Syllabus from pages 513-514 intentionally omitted] Mr. Speiser, San Francisco, Cal., for appellants. George W. McClure, Pittsburgh, Pa., appellee Randall. Robert M. Desky, City and County Francisco. Justice BRENNAN delivered the opinion Court. 1 The appellants are honorably discharged veterans World War II who claimed veterans' property-tax exemption provided by Article XIII, § 1/4, California Constitution. Under law applicants such must annually complete standard form application file it with local assessor. was revised in 1954 to add an oath applicant: 'I do not advocate overthrow Government or force violence other unlawful means, nor support foreign against event hostilities.' Each refused subscribe struck which he executed filed tax year 1955. contended that exaction condition obtaining forbidden Federal respective assessors denied solely refusal execute oath. sustained assessors' actions appellants' claims constitutional invalidity.1 We noted probable jurisdiction appeals. 355 880, 148, 111. XX, 19, Constitution, adopted at general election November 4, 1952, provides follows: 3 'Notwithstanding any provision this no person organization advocates means government hostilities shall: 4 '(b) Receive imposed county, city city, district, political subdivision, authority, board, bureau, commission public agency State. 5 'The Legislature shall enact laws may be necessary enforce provisions section.' 6 To effectuate amendment enacted 32 Revenue Taxation Code, requires claimant, prerequisite qualification exemption, sign statement on his return declaring does engage activities described amendment.2 held declaration, like statements required those filing returns, designed relieve assessor 'the burden * ascertaining facts reference claimants.' 48 Cal.2d 419, 432, 311 Pacific Reporter, 2nd 508, 515. while intended provide determining whether claimant qualifies under amendment, is conclusive evidence eligibility. has duty investigating underlying all liabilities empowered 454 Code subpoena taxpayers purpose questioning them about they have furnished. If believes qualified respect, deny require judicial review, prove incorrectness determination. In words, factual determination taxpayer eligible made precisely same manner fact bearing liability. 7 attack these provisions, inter alia, denying freedom speech without procedural safeguards Due Process Clause Fourteenth Amendment.3 I. 8 It cannot gainsaid discriminatory denial engaging limitation free speech. recognized were limitations but concluded 'by can infringement upon section 19 article XX deemed substantial one.' 440, 521. settled effectively limited exercise taxing power. Grosjean American Press Co., 297 233, 56 444, 80 L.Ed. 660. claimants certain forms effect penalize Its deterrent if fine appellees plainly mistaken their argument that, because 'privilege' 'bounty,' its infringe This contention did prevail before courts, conditions granting privileges gratuities 'reasonable.' been said Congress withdrawal mailing place directly attempted would unconstitutional. See Hannegan Esquire, Inc., 327 146, 156, 66 456, 461, 90 586; cf. ex rel. Milwaukee Social Democratic Publishing company Burleson, 255 407, 430—431, 41 352, 360—361, 65 704 (Brandeis, J., dissenting). similarly rejected abridged when sole restraint opportunity invoke facilities National Labor Relations Board, Communications Ass'n, C.J.O. Douds, 339 402, 70 674, 685, 94 925, employment, Wieman Updegraff, 344 183, 73 215, 97 216. So here, necessarily will coercing refrain proscribed 'frankly aimed suppression dangerous ideas.' C.I.O. supra, page 686. 9 construed exemptions only criminally punished consistently free-speech guarantees court defined advocacy means' 'support hostilities' reaching conduct constitutionally either Criminal Syndicalism Act, Cal.Stat.1919, chapter 188, see Whitney People California, 274 357, 47 641, 71 1095, Smith 18 KF62 2385, Annotated KF65 U5 2385. 428, 513. also apply standards set down Dennis States, 341 494, 857, 95 1137, circumstances justify punishing crime.4 Of course statutory here involved read light restrictive construction court, function interpreting state law, placed them. For purposes case we assume deciding persons might fined imprisoned.5 10 But question remains chosen fair method member class extend. When deal complex strands web freedoms make up speech, operation sought restrained subjected close analysis critical judgment particular applied. Kingsley Books, Brown, 354 436, 441—442, 77 1325, 1327—1328, 1469; Near Minnesota, 283 697, 51 625, 75 1357; Cantwell Connecticut, 310 296, 305, 60 900, 904, 84 1213; Joseph Burstyn, Wilson, 343 495, 72 777, 96 1098; Winters New York, 333 507, 68 665, 92 840; Niemotko Maryland, 340 268, 325, 267; Staub Baxley, 313, 277, 302. 11 experienced lawyers commonplace outcome lawsuit—and hence vindication legal rights—depends more often how factfinder appraises than disputed statute interpretation line precedents. Thus procedures determined importance fully great validity substantive rule And important rights stake surrounding rights. Cf. Powell Alabama, 287 45, 71, 53 55, 65, 158. undertakes restrain adequate safeguard protected rights—rights value most highly essential workings society. Moreover, since considerations greatest urgency restrictions each depends careful circumstances, supra; adjudicated special turn afford. Compare Kunz 290, 312, 280, Feiner 315, 303, 295. becomes essential, therefore, scrutinize 12 principal feature procedure, themselves point out, appellants, 'as affirmative proof, well Assessor. (I) t show proper qualify self-executing question—i.e., hostilities. (T)he produce justifying claim exemption.'6 Not initial bringing forth proof nonadvocacy rest taxpayer, throughout administrative proceedings lies persuading assessor, falls outside exemption. declaration part probative process seeks determine fall into category.7 regarded having independent significance failure precludes review procedure part. 318—319, 280 281. decision, allocation issue concerning short requirements due process. 13 within power regulate carried including producing persuasion, 'unless so doing offends some principle justice rooted traditions conscience our people ranked fundamental.' Snyder Commonwealth Massachusetts, 291 97, 105, 54 330, 332, 674. '(O)f legislature go good way raising (presumptions) changing there limits. (I)t province declare individual guilty presumptively crime.' McFarland Sugar Refining 241 79, 86, 36 498, 501, 899. 'place defendants criminal cases going forward *. (It cannot) validly command finding indictment, mere identity accused, should create presumption existence guilt. permissible.' Tot 319 463, 469, 63 1241, 1246, 87 1519. course, stages trial defendant, after 'proved enough just defendant repel what proved excuse explanation, least balancing convenience opportunities knowledge shifting found aid accuser subjecting accused hardship oppression.' Morrison 82, 88—89, 281, 284, 664. civil too statutes unfairly proof. Western & A.R. Henderson, 279 639, 49 445, 884; Mobile, Judge K.C.R. Turnipseed, 219 35, 43, 31 136, 138, 55 78. 14 true always compel full formalities prosecution suppressed deterred, clear attempts amply invasion Constitution protects. supra. is, familiar practice administration program carry introducing rebut collector. Phillips Dime Trust 284 160, 167, 52 46, 47, 76 220; Brown Helvering, 193, 199, 356, 359, 725. fairness placing recognized, hesitated summary tax-collection violation purported shown reality penalty crime. Lipke Lederer, 259 557, 42 549, 1061; Helwig 188 605, 23 427, 614. rationale thse where suffer crime entitled greater amount liability issue. Similarly follow involved, ordinary assessment applied 15 present purport compute taxpayer's accordance usual procedures, undertaken curtailed. As decided abundantly demonstrated, between unconditionally guaranteed legitimately regulated, suppressed, finely drawn. Thomas Collins, 323 516, 89 430; Yates 298, 1064, 1356. separation legitimate illegitimate calls sensitive tools supplied. kinds litigation plain decisive outcome. Cities Service Oil Dunlap, 308 208, 201, 196; N.H. H.R. 253, 212, 247; Sampson Channell, Cir., 110 754, 758, 128 Law 394. There margin error, representing error factfinding, both parties take account. Where one party interest transcending value—as liberty—this reduced him sufficiency first instance, conclusion guilt beyond reasonable doubt. commands man lose liberty unless borne convincing transcendent certainly bear persuasion engaged 16 vice separating lawful unlawful, possibility factfinding—inherent litigation—will danger utterance penalized. knows bring persuade another lawfulness steer far wider zone burdens. especially feared complexity proofs generality applied, sands litigant maintain position. How whose possibly sustain proving negative elements? practical operation, device result could directly. deterrence makes free. 'It apparent prohibition transgressed indirectly creation violated direct enactment. presumptions escape restrictions.' Bailey 219, 239, 145, 151, 191. 17 appellees, controverting position, rely loyalty oaths employees, Garner Board Public Works, 716, 909, 1317, candidates office, Gerende Supervisors, 56, 565, 745, officers labor unions, cases, however, attempt control rather protect, evil grave, clearly sphere governmental concern. legislation Douds case, found, minimize strikes disruptive interstate commerce discouraging unions electing Communist Party members union office. While discourage First Amendment, consequence indirect. congressional achieve objective Only achieving end touched tangentially. strike thought sufficiently grave Similar governed cases. concerned aspiring positions virtue could, evilly motivated, serious safety. aim beliefs supposed position misused detriment public. legislation, justification. purports expression ideas. 'Encouragement institutions (is doctrine) promulgated intends foster.' 439, 520. argues occupy trust influence community, therefore veteran engages constitutes official employee deprived thereby removed danger, powerless erase service rendered country; though veteran. State, consequently, act citizen, imposing penalties deter conduct. performed very different here. earlier appears oath, once signed, became attested right office concerned. took retained shift officeholder retain position.8 signer, prosecuted perjury, strict prosecutions. accepted basis incompetent information all. step Believing principles hold speak deterred State's demands unencumbered until comes sufficient inhibition. compelling short-cut inevitably suppressing Accordingly, conceded arguendo, enforcement through burdens follows proceeding further Since entire claimants, process, obliged procedure. 20 judgments reversed causes remanded inconsistent opinion. 21 Reversed remanded. 22 BURTON concurs result. THE CHIEF JUSTICE consideration decision case. never even before. N Dec. Immigration Nationality Decisions believe palpable applicable particulars States. See, e.g., 302; Poulos Hampshire, 345 395, 396 397, 760, 762, 1105; Everson Education, 330 1, 8, 67 504, 91 711; West Virginia Education Barnette, 624, 1178, 1186, 1628; Douglas Jeannette, 157, 162, 877, 1324; Martin Struthers, 141, 862, 1313; Murdock Com. Pennsylvania, 109, 870, 873, 1292; Chaplinsky 315 568, 571, 62 766, 768, 86 1031; Bridges 314 252, 263, 190, 194, 192; 903, Schneider 147, 150, 155; Lovell Griffin, 303 450, 58 666, 668, 82 949; De Jonge Oregon, 299 353, 364, 57 255, 259, 81 278; Gitlow 268 652, 45 629, 69 1138. exact ill-concealed individuals churches considered emphasizes dangerously departed fundamental declared Amendment. forget secured Amendment Speech, Press, Religion, Petition Assembly—are absolutely indispensable preservation society based consent informed citizenry dedicated protection all, despised minorities. 707, 925 (dissenting opinion); 580, 902, 1137 opinion). 24 offers example wide-scale effort country impose disabilities everyone suspected being 'Communist' ready times places swear Nation. Adler 342 485, 496, 380, 386, 517 216 (concurring opinion) Barsky Regents, 347 442, 472, 74 650, 658, 98 829 opinions). lawyers, doctors, teachers, pharmacists, veterinarians, subway conductors, industrial workers multitude others work trade profession reasons. Here levied future things; Ohio jobs unemployment insurance willing specific views; housing needy families demonstrate loyalty. These merely random samples; time refer innumerable others, hunters fishermen, wrestlers boxers junk dealers. 25 am convinced whole business penalizing views expressions hopelessly repugnant Nation founded helped world. stated prior 'that grants absolute system, (to) discuss affairs argue desired changes existing order. bad, tyrannical governments permit. wrote weighed dangers censorship deliberately chose Amendment's unequivocal assembly, petition, press abridged. happen wise choice life enlists respect love imperiled talk.' Carlson Landon, 524, 555—556, 525, 542, 547 26 Loyalty oaths, contemporary 'security measures,' tend stifle unorthodox unpopular thinking expression—the kind played vital beneficial role history stultifying conformity out destructive agents ever hope be. following last decade strong, free, secure people, frightened, insecure, intolerant. endless proliferation 'loyalty' oaths; arise spontaneously hearts government. adhere proposition 'First security system preserve government—one leaves wide open favor, discuss, advocate, incite doctrines however obnoxious antagonistic us.' 344, 1090, 1356 (separate 27 assumed views, agreement petitioners 'taxable' violate 28 DOUGLAS, whom BLACK agrees, concurring. 29 effect, belief expression. my view, levy nature wholly know thing 30 substantially agree Court, reasons explicitly. citizen. That goes grain every presumed innocent established. technique ancient denounced early period history. Alexander Hamilton, writing 1784 name Phocion, said: 33 '* let instead mode indictment jury, declare, citizen had adhered King Great Britain, incur treason prescribe. Would Constitution? substituting new arbitrary esteemed one, State,—I mean jury.' Works Hamilton (Fed. ed. 1904) 269—270. 34 compared hypothetical actual passed York March 27, 1778, whereby served England enumerated ways 'to utterly disabled disqualified incapacitated vote ballot viva voce election' York. N.Y.Laws 1777 1784, 35. An required1 law.2 35 called 'a subversion social security: wit, guilty.' 269. He went say 'This invert order and, obliging inflict penalty, oblige establish own innocence avoid penalty. excite scruples honest conscientious, bribe perjury.' Ibid. apprehend lifted hand Government, 37 conspires government, commits consequences put innocence. square points out. 38 Cummings Missouri, Wall. 328, expurgatory vices one. 39 clauses subvert innocence, alter rules evidence, heretofore, universally common unchangeable. They guilty; call innocence; way—by inquisition, consciences parties.' 40 II. criminals advocacy, likewise fall. Bill Rights adopted; then much later came latter broad range liberties newly action. Included contained Amendment—the freely, chooses, conscience. Stromberg 532, 1117; 891, Today thinks believes, utters says examine penalize. allow probe withhold citizenship thinks, indeed 'invert things,' use Hamilton's phrase. All officials federal—must express VI Sup'rs Elections, 745. otherwise domains aside intrusion. 1628. What concern gives mind conscience.' 531, 323, 430. Advocacy hand. thoughts pent up. stated, 'Plainly community suppress, tax, dissemination unpopular, annoying distasteful.' 116, 876. ideas them, reducing expresses second-class withholding benefits granted others. denies citizen's belief, penalizes belief. form, substance, 'taxes knowledge' notorious English-speaking 246—247, 447—448, type which, least, 'constitutional zone.' 319, 1077, brigaded action extend despise. Holmes dissent 673, 632, 1138, 'If long run expressed proletarian dictatorship destined dominant forces meaning given chance way.' government—state federal—to become move realm 43 related get 'does hostilities.'3 construes applying test illegal challenge 1137. enough, incitement action, ingredients. Id., 512, 509—510, 867, 868. clear, still abstract doctrine said, sure, 'is concerned' advocacy.4 nowhere advocacy. seemed think itself 'What prohibited. subversive affected. instigation opinion.'5 44 However read, prefer, obliterated condemned Dennis, My disagreement abated. No conspiracy involved. Speech alone offense. repeat real suppressed. uttered. enables monitor thought, become. 46 CLARK, dissenting. turns regards introductory, conclusive, nature. Hence, filed, 'accepted all.' 'only proof.' compels understanding Code. Neither appellant skeleton enlightening. anything, indicates filing, false, conclusively eligibility Thus, explaining 32, stated: 'For obvious purpose, among avoiding litigation, Legislature, years burden, initiative expense, claimants. addition heretofore implementation 32. direct, saving relatively inexpensive facts.' (Emphasis added.) KF135 P2 515—516. 50 recourse false expressly 32: 'Any knowing felony.' majority relies heavily '(investigate) liabilities,' incident thereto Tax adverts matters facts, namely, absence Cal.2d, 430—432, whatever assessor's duty, discharge declarations alone. On hand, ambiguous matter, established construe conflict 1951, 723—724, 914—915, 1317; Supervisors Two ago non-Communist affidavit 9(h) 159(h), character, holding sanction exclusive remedy affidavit. Leedom International Union Mine, Mill Smelter Workers, 1956, 352 154, 201. Act bars issuance complaint conducting investigation prescribed officer union. prohibits violent Governments, hostilities, legislative thereof. By terms identical procedures. inappropriateness Court's Even correct, proceeding. imprisonment concerned, wish, will. forceful question. refuse sense extending largesse inherent deduction. view 'An taxation exception unusual. bounty gratuity sovereign withdrawn.' 426, 512. attach firmly Clause. Ivanhoe Irrigation District McCracken, 1958, 275, 1174. Traditionally, qualifying rests seeking grace suggests traditional inadequate California's declining 'penalty.' cited majority, 1922, 1061, involves altogether imposition conduct, 'tax penalty.' 561, 550. involved.' novel doctrine, unsupported precedent, see, inapposite several decisions upholding similar municipal school 517; 745; officials, Association 1950, 925. Davis Beason, 1890, 133 333, 299, 637, voters territorial elections. decisions, come disavow activity involving speech.' distinguish justification restricting ground distinction, seems pertinent requirement place, requirement. second arguendo accept point, exceedingly flimsy, applicant coming making requisite declaration. impact de minimus. assumes, deciding, class. perfectly so, affected punishable Cal.Stat., 1919, 188. agreed Acts 1957, 1356; 1137; 1927, 1095. justifies restriction sanctions surely less severe measure lesser bears relation aims. restrict Government; subsidization refusing engaged. denominated 'primary purpose' evident face matter. Refusal sovereign's subsidizing encouraging contrary policy practice. parallel situation federal regard 'necessary ordinary,' deductible income expenses deduction frustrate sharply policies. Tank Truck Rentals, Commissioner, 356 562. implementing inroad over above caused punishment find context set—appeal pointed dual nature, primary thrust summed understandable desire insure benefit bite it. Appellants raise issues—pre-emption Pennsylvania Nelson, 350 497, 477, 100 640, equal types exemptions—which pass upon. treat neither merit, afford effect. above, affirm judgment. 59 concurring DOUGLAS joins, 513, 1352. Appellant Number 483 sued declaratory relief Superior County. Five judges sitting en banc invalid reversed. 546. 484 Francisco recover taxes paid protest relief. upheld affirmed. 544. reasoning Unitarian Church Los Angeles Angeles, issues discussed length. Hereinafter expressing Section provides: statement, return, document householder's property contain receive pertains. Any felony. Constitution.' raised argued brief merit. 475, 544, 545—546. (1) invading Amendment; (2) corporation-income-tax exemptions, personal-income-tax, gift-tax, inheritance-tax, sales-tax exemptions; (3) violating Supremacy intrudes field control, 640. Our disposition questions unnecessary. inapplicable oral counsel authorities 'abstract doctrine.' 312—327, 1073 1081, contend longer subversion. need decide sound; consider whether, sedition laws. self-executing. '(U)nder apart ascertain taxability jurisdiction. owner cooperate assist ascertainment oath.' 430, 514—515. events, satisfied investigations allowed assess exempt contested suit protest. allege extent character compliance valid regulations presentation claim. source available. performing task assembly serve guide arriving allowed. final belongs denounced. available prosecutions prevent enjoined improperly His binding authorize nonexempt law.' 431 suggested exemption.' states 'it includes prohibitions XX,' 431, 515, 'mandatory prohibitory' 'applies Indeed, signing companion 1350, states, 'Section evidentiary provision. Constitution's *.' supplied.) thus necessity broader XX. A objection suggestion, basic responsibility courts. Significantly, 517, public-school teachers dismissed grounds hearing pressing charges preponderance evidence. Council charge Southern Council, authorized October 23, 1779, composed Governor, President Senate, Chancellor, judges, Senators, Assemblymen, Secretary Attorney General, judges. authority 'whenever enemy abandon dispossessed same, convened,' 1777—1784, 192. 25, 1783, February 5, 1784. Barck, [Footnote 534] 1776—1783 (1931), 220—221. Among powers .......... solemnly, mental Reservation Equivocation whatsoever, God witness (or Quakers, affirm) renounce abjure Allegiance Great-Britain; Faith New-York, Free Independent Things, best Knowledge Ability, Duty faithful Subject ought do. help me God.' Gazette, 13, 1783. provided: 'That Person presenting himself give Vote, of, charged committed Offences specified, Lawful Inspectors, Superintendents (as Case be) inquire Fact whereof suspected, wherewith charged, Cause Disqualification, Oath Witnesses, Discretion; shall, Judgement Inspectors Superintendents, established, hereby required, reject Vote Election.' Other appeared during period. Suspected 87. lawyers. 155, 420. Flick, Loyalism During Revolution, Studies History, Economics (Columbia Univ. 1901) (passim). Calif.Rev. 32; Calif.Const., Art 19. 434, 517.

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