This article relies largely or entirely on a single source .(July 2017) |
Murdock v. Pennsylvania | |
---|---|
Argued March 10–11, 1943 Decided May 3, 1943 | |
Full case name | Murdock v. Pennsylvania |
Citations | 319 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 | |
| |
Case opinions | |
Majority | Douglas, joined by Stone, Black, Murphy, Rutledge |
Dissent | Reed, joined by Roberts, Frankfurter, Jackson |
Dissent | Frankfurter, 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. The Court opined, "No state shall convert a liberty into a license, and charge a fee therefore." [1]
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.
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.
"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.
This section needs expansion. You can help by adding to it. (June 2008) |
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.
Jehovah's Witnesses is a nontrinitarian, millenarian, restorationist Christian denomination. As of 2023, the group reported approximately 8.6 million members involved in evangelism, with around 20.5 million attending the annual Memorial of Christ's death. Jehovah's Witnesses believe that the destruction of the present world system at Armageddon is imminent, and the establishment of God's kingdom over earth is the only solution to all of humanity's problems.
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 that God's kingdom is a literal government in heaven, ruled by Jesus Christ and 144,000 "spirit-anointed" Christians drawn from the earth, which they associate with Jesus' reference to a "new covenant". The kingdom is viewed as the means by which God will accomplish his original purpose for the earth, transforming it into a paradise without sickness or death. It is said to have been the focal point of Jesus' ministry on earth. They believe the kingdom was established in heaven in 1914, and that Jehovah's Witnesses serve as the kingdom's representatives on earth.
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.
Saumur v Quebec (City of) [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 landmark court 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.
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.
Fowler v. Rhode Island, 345 U.S. 67 (1953), was a case in which the Supreme Court of the United States held that a municipal ordinance which was used to penalize a minister of Jehovah's Witnesses for preaching at a peaceful religious meeting in a public park, although other religious groups could conduct religious services there with impunity, violated the First and Fourteenth Amendments.
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 2021 census noted that Kazakhstan is 69.31% Muslim, 17.19% Christian, 11.25% other religious beliefs and 2.25% no religious belief.
The issue of Freedom of religion in Russia is complex with a long and fraught history. As of 2023, Russia is a majority Russian Orthodox society, with significant minority religions within its borders protected by the Constitution of Russia. However, the international community often disputes whether this protection is carried out in practice.
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.