Murdock v. Pennsylvania

Last updated
Murdock v. Pennsylvania
Seal of the United States Supreme Court.svg
Argued March 10–11, 1943
Decided May 3, 1943
Full case nameMurdock v. Pennsylvania
Citations319 U.S. 105 ( more )
63 S. Ct. 870; 87 L. Ed. 1292; 1943 U.S. LEXIS 711
Holding
A Pennsylvania ordinance imposing a license tax for those selling merchandise when such material is religious in nature violates the Free Exercise Clause.
Court membership
Chief Justice
Harlan F. Stone
Associate Justices
Owen Roberts  · Hugo Black
Stanley F. Reed  · Felix Frankfurter
William O. Douglas  · Frank Murphy
Robert H. Jackson  · Wiley B. Rutledge
Case opinions
MajorityDouglas, joined by Stone, Black, Murphy, Rutledge
DissentReed, joined by Roberts, Frankfurter, Jackson
DissentFrankfurter, joined by Jackson
Laws applied
U.S. Const. amend. I

Murdock v. Pennsylvania, 319 U.S. 105 (1943), was a case in which the Supreme Court of the United States held that an ordinance requiring door-to-door salespersons ("solicitors") to purchase a license was an unconstitutional tax on religious exercise.

Contents

Facts of the case

The borough of Jeannette, Pennsylvania, had an ordinance that required solicitors to purchase a license from the borough. Murdock was one of Jehovah's Witness who asked for contributions in exchange for books and pamphlets. The city claimed that it meant that he was selling them, and a license was required. At question was whether the licensing requirement constituted a tax on Murdock's religious exercise.

Decision

Justice William O. Douglas delivered the opinion of the Court. The court held that the ordinance was an unconstitutional tax on the Jehovah's Witnesses' right to freely exercise their religion.

The petitioners used the distribution of pamphlets and brochures as a form of missionary activity with an evangelical purpose. Not all behavior could be allowed by claiming that it was a religious activity. The only hold that spreading one's religious beliefs or preaching the Gospel by distribution of religious literature and personal visitations is an age-old type of evangelism, with as high a claim to constitutional protection as the more orthodox types. If the activity were done to raise money, it would be commercial and could be taxed. However, in this case, although donations were sought, the activity served a religious function.

Religions are not entirely free from facing financial burdens from the government. It is one thing to impose a tax on the income or property of a preacher. It is quite another thing to exact a tax from him for the privilege of delivering a sermon. If the exercise can be taxed, the government is capable of making it prohibitively expensive and could be done only by the wealthy.

The state claimed that argument was unimportant because the tax was not expensive in practice. It is a license tax, a flat tax imposed on the exercise of a privilege recognized by the Bill of Rights. A state may not impose a charge for the enjoyment of a right protected by the federal constitution. The fact that the ordinance was imposed indiscriminately does not save it from being unconstitutional.

The case also established the preferred position doctrine, which states that "[f]reedom of press, freedom of speech, [and] freedom of religion are in a preferred position", indicating that certain fundamental human rights have prerogative.

Effects

"The privilege in question exists apart from state authority. It is guaranteed the people by the federal constitution." The state does not have the power to license or tax a right guaranteed to the people.

Although it is not technically correct to say that this decision reversed Jones v. Opelika (1942) because the Court vacated Jones in a per curiam decision handed down the same day, that was nevertheless its effect.

Murdock is a landmark decision that had the effect of allowing Jehovah's Witnesses and other religious groups that sold or gave away literature door-to-door to avoid paying licensing taxes to distribute their literature. The neutral imposition of the tax on solicitation performed by a religious group did not make it constitutionally acceptable. In addition, the Court drew a distinction between commercial activity and religious activity that involves the selling of religious literature.

Subsequent history

Subsequent cases such as Texas Monthly, Inc. v. Bullock , 489 U.S. 1 (1989) have emphasized that Murdock stands for the proposition that a license or occupation tax designed for commercial salesmen cannot be constitutionally imposed on religious missionaries whose principal work is preaching but also sell religious items for small sums if the tax is far from a negligible burden, and the activity is central the practice of religious faith. However, Murdock does not extend to stand for the broad proposition that a tax can never be imposed upon a missionary and that it necessarily restrains the free exercise of religion.

See also

Related Research Articles

Numerous cases involving Jehovah's Witnesses have been heard by Supreme Courts throughout the world. The cases revolve around three main subjects:

Jehovah's Witnesses are organized hierarchically, and are led by the Governing Body of Jehovah's Witnesses from the Watch Tower Society's headquarters in Warwick, New York. The Governing Body, along with other "helpers", are organized into six committees responsible for various administrative functions within the global Witness community, including publication, assembly programs and evangelizing activity.

The Free Exercise Clause accompanies the Establishment Clause of the First Amendment to the United States Constitution. The Establishment Clause and the Free Exercise Clause together read:

Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof...

Jehovah's Witnesses believe their allegiance belongs to God's Kingdom, which they view as an actual government. They refrain from saluting the flag of any country or singing nationalistic songs, which they believe are forms of worship, although they may stand out of respect. They also refuse to participate in military service—even when it is compulsory—and do not become involved in politics. They believe Jesus' refusal to rule the kingdoms of the world as offered by the Devil, his refusal to be made king of Israel by the Jews, and his statements that he, his followers, and his kingdom are not part of the world, provide the bases for not being involved in politics or government. Witnesses are taught that they should obey laws of the governments where they live unless such laws conflict with their beliefs, such as operating covertly in countries where their activities are banned.

The beliefs and practices of Jehovah's Witnesses have engendered controversy throughout their history. Consequently, the denomination has been opposed by local governments, communities, and religious groups. Many Christian denominations consider the interpretations and doctrines of Jehovah's Witnesses heretical, and some professors of religion have classified the denomination as a cult.

<i>Saumur v Quebec (City of)</i> Supreme Court of Canada case

Saumur v Quebec [1953] 2 S.C.R. 299 is a famous constitutional decision of the Supreme Court of Canada which struck down a municipal by-law prohibiting the distribution of literature to the public.

Cantwell v. Connecticut, 310 U.S. 296 (1940), is a decision by the United States Supreme Court holding that the First Amendment's federal protection of religious free exercise incorporates via the Due Process Clause of the Fourteenth Amendment and so applies to state governments too.

Braunfeld v. Brown, 366 U.S. 599 (1961), was a case decided by the United States Supreme Court. In a 6-3 decision, the Court held that a Pennsylvania law forbidding the sale of various retail products on Sunday was not an unconstitutional interference with religion as described in the First Amendment to the United States Constitution.

Martin v. Struthers, 319 U.S. 141 (1943), is a United States Supreme Court case in which the Court held that a law prohibiting the distribution of handbills from door to door violated the First Amendment rights of a Jehovah's Witness, specifically their freedom of speech. The ruling was 5-4 and deemed trespassing laws a better fit for the town imposing the ordinance.

Jones v. City of Opelika, 316 U.S. 584 (1942), was a case in which the Supreme Court of the United States held that a statute prohibiting the sale of books without a license was constitutional because it covered not a religious ritual but only individuals who engaged in a commercial activity.

Cox v. New Hampshire, 312 U.S. 569 (1941), was a case in which the Supreme Court of the United States held that, although the government cannot regulate the contents of speech, it can place reasonable time, place, and manner restrictions on speech for the public safety. Here, the Court held that government may require organizers of any parade or procession on public streets to have a license and pay a fee.

Douglas v. City of Jeannette, 319 U.S. 157 (1943), was a case in which the Supreme Court of the United States held it does not restrain criminal prosecutions made in good faith unless there would be some "irreparable injury." This case is one of four cases collectively known as the "Jehovah's Witnesses Cases", because the Supreme Court handed down rulings on these four cases related to the Jehovah's Witnesses on the same day. Although the Supreme Court ruled against the Jehovah's Witnesses in this case, it ruled in favor of them in the other three cases and those represent landmark decisions in the area of First Amendment constitutional law.

Follett v. Town of McCormick, 321 U.S. 573 (1944), was a case in which the Supreme Court of the United States held that people who earn their living by selling or distributing religious materials should not be required to pay the same licensing fees and taxes as those who sell or distribute non-religious materials.

Watchtower Bible & Tract Society of New York, Inc. v. Village of Stratton, 536 U.S. 150 (2002), is a United States Supreme Court case in which the Court held that a town ordinance's provisions making it a misdemeanor to engage in door-to-door advocacy without first registering with town officials and receiving a permit violates the First Amendment as it applies to religious proselytizing, anonymous political speech, and the distribution of handbills.

Jamison v. State of Texas, 318 U.S. 413 (1943), was a case in which the Supreme Court of the United States held that a Dallas city ordinance, which prohibited distribution of handbills on the streets, violated the Free Exercise Clause of the First Amendment because the material being distributed is religious in its nature.

Poulos v. New Hampshire, 345 U.S. 395 (1953), was a case in which the Supreme Court of the United States held that a New Hampshire city ordinance regarding permission to hold a meeting in a public park did not violate the appellant's rights to Free Exercise of Religion even if he and his group were arbitrarily and unlawfully denied a license to hold a religious meeting in that public park.

Tucker v. Texas, 326 U.S. 517 (1946), was a case in which the Supreme Court of the United States held that a state statute making it an offense to distribute literature in a federal government-owned town was an improper restriction on freedom of the press and religion.

The Constitution of Kazakhstan provides for freedom of religion, and the various religious communities worship largely without government interference. Local officials attempt on occasion to limit the practice of religion by some nontraditional groups; however, higher-level officials or courts occasionally intervene to correct such attempts.

In Russia, freedom of religion is in principle a guaranteed right under the Constitution of the Russian Federation. The prominence and authority of various religious groups is closely tied to the country's political situation. In the 10th century, Prince Vladimir I, who was converted by missionaries from Byzantium, embraced Christianity as the official Russian religion. For approximately 1,000 years thereafter, Russian Orthodoxy became the country's primary denomination.

Tax protesters in the United States advance a number of constitutional arguments asserting that the imposition, assessment and collection of the federal income tax violates the United States Constitution. These kinds of arguments, though related to, are distinguished from statutory and administrative arguments, which presuppose the constitutionality of the income tax, as well as from general conspiracy arguments, which are based upon the proposition that the three branches of the federal government are involved together in a deliberate, on-going campaign of deception for the purpose of defrauding individuals or entities of their wealth or profits. Although constitutional challenges to U.S. tax laws are frequently directed towards the validity and effect of the Sixteenth Amendment, assertions that the income tax violates various other provisions of the Constitution have been made as well.

References