walz tax commission city new york argued november decided may edward ennis new york city appellant lee rankin new york city appellee chief justice burger delivered opinion appellant owner real estate richmond county new york sought injunction new york courts prevent new york city tax commission granting property tax exemptions religious organizations religious properties used solely religious worship exemption state taxes authorized art new york constitution provides relevant part taxation may granted general laws exemptions may altered repealed except exempting real personal property used exclusively religious educational charitable purposes defined law owned corporation association organized conducted exclusively one purposes operating profit essence appellant contention new york city tax commission grant exemption church property indirectly requires appellant make contribution religious bodies thereby violates provisions prohibiting establishment religion first amendment fourteenth amendment binding appellee motion summary judgment granted appellate division new york new york appeals affirmed noted probable jurisdiction affirm prior opinions discussed development historical background first amendment detail see everson board education engel vitale therefore serve useful purpose review detail background establishment free exercise clauses first amendment restate opinions reflected years sufficient note men wrote religion clauses first amendment religion connoted sponsorship financial support active involvement sovereign religious activity england colonies time separation church england sponsored supported crown state established church countries meant sponsorship sovereign lutheran catholic church see engel vitale see generally antieau downey roberts freedom federal establishment exclusivity established churches centuries course often carried prohibition forms worship see everson board education pfeffer church state freedom et seq establishment free exercise clauses first amendment precisely drawn portions constitution sweep absolute prohibitions religion clauses may calculated purpose state objective write statute attempting articulate scope two religion clauses opinions reflect limitations inherent formulating general principles basis considerable internal inconsistency opinions derives retrospect may sweeping utterances aspects clauses seemed clear relation particular cases limited meaning general principles struggled find neutral course two religion clauses cast absolute terms either expanded logical extreme tend clash example zorach clauson justice douglas writing noted first amendment however say every respects shall separation church state sponsor attitude part government shows partiality one group lets flourish according zeal adherents appeal dogma justice harlan expressed something dissent sherbert verner saying constitutional neutrality imposed us narrow channel slightest deviation absolutely straight course leads condemnation course constitutional neutrality area absolutely straight line rigidity well defeat basic purpose provisions insure religion sponsored favored none commanded none inhibited general principle deducible first amendment said tolerate either governmentally established religion governmental interference religion short expressly proscribed governmental acts room play joints productive benevolent neutrality permit religious exercise exist without sponsorship without interference value judgment religion clauses must therefore turn whether particular acts question intended establish interfere religious beliefs practices effect adherence policy neutrality derives accommodation establishment free exercise clauses prevented kind involvement tip balance toward government control churches governmental restraint religious practice adherents particular faiths individual churches frequently take strong positions public issues including case reveals several briefs amici vigorous advocacy legal constitutional positions course churches much secular bodies private citizens right perfect absolute separation really possible existence religion clauses involvement seeks mark boundaries avoid excessive entanglement hazards placing much weight words phrases abundantly illustrated within pages opinion everson justice black writing majority said first amendment least neither state federal government pass laws aid one religion aid religions prefer one religion another yet difficulty holding standards say first amendment prohibits new jersey spending funds pay bus fares parochial school pupils part general program pays fares pupils attending public schools undoubtedly true children helped get church schools even possibility children might sent church schools parents compelled pay children bus fares pockets emphasis added regard schools teaching particular religious faith violation establishment clause providing policemen detailed protect children schools real hazards traffic ibid justice jackson perplexed dissent everson noted undertones opinion advocating complete uncompromising separation seem utterly discordant conclusion perhaps one sympathize justice jackson logical analysis agree eminently sensible realistic application language establishment clause everson declined construe religion clauses literalness undermine ultimate constitutional objective illuminated history surely bus transportation police protection pupils receive religious instruction particular religion maintain schools plainly tend assure future adherents particular faith control total education early age religious body maintains schools deny affirmative dominant policy church schools everson buses provided carry policemen protect church school pupils fail see broader range police fire protection given equally churches along nonprofit hospitals art galleries libraries receiving tax exemption different purposes religion clauses similarly making textbooks available pupils parochial schools common public schools surely sponsoring churches relieved churches enormous aggregate cost books supplying costly teaching materials seen either manifesting legislative purpose aid primary effect aid contravening first amendment board education central school dist allen holding heeding prior decisions religious tradition justice douglas zorach clauson supra recalling religious people whose institutions presuppose went say make room wide variety beliefs creeds spiritual needs man deem necessary state encourages religious instruction follows best traditions respects religious nature people accommodates public service spiritual needs emphasis added risks inherent programs bring administrative relationships public education bodies sponsored schools able chart course preserved autonomy freedom religious bodies avoiding semblance established religion rope one successfully traversed ii legislative purpose property tax exemption neither advancement inhibition religion neither sponsorship hostility new york common determined certain entities exist harmonious relationship community large foster mental improvement inhibited activities property taxation hazard loss properties nonpayment taxes singled one particular church religious group even churches rather granted exemption houses religious worship within broad class property owned nonprofit corporations include hospitals libraries playgrounds scientific professional historical patriotic groups state affirmative policy considers groups beneficial stabilizing influences community life finds classification useful desirable public interest qualification tax exemption perpetual immutable groups lose status activities take outside classification new entities come qualify exemption governments always tolerant religious activity hostility toward religion taken many shapes political sometimes harshly oppressive grants exemption historically reflect concern authors constitutions statutes latent dangers inherent imposition property taxes examption constitutes reasonable balanced attempt guard dangers limits permissible state accommodation religion means noninterference mandated free exercise clause equate two deny national heritage roots revolution see sherbert verner harlan dissenting braunfeld brown see generally kauper constitutionality tax exemptions religious activities wall church state ed read new york statute attempting establish religion simply sparing exercise religion burden property taxation levied private profit institutions find unnecessary justify tax exemption social welfare services works churches perform parishioners counselling aid elderly infirm children churches vary substantially scope services programs expand contract according resources need programs enlarge private aid church sector may diminish extent social services may vary depending whether church serves urban rural rich poor constituency give emphasis variable aspect work religious bodies introduce element governmental evaluation standards worth particular social welfare programs thus producing kind continuing relationship policy neutrality seeks minimize hence use social welfare yardstick significant element qualify tax exemption conceivably give rise confrontations escalate constitutional dimensions determining legislative purpose tax exemption aimed establishing sponsoring supporting religion end inquiry however must also sure end excessive government entanglement religion test inescapably one degree either course taxation churches exemption occasions degree involvement religion elimination exemption tend expand involvement government giving rise tax valuation church property tax liens tax foreclosures direct confrontations conflicts follow train legal processes granting tax exemptions churches necessarily operates afford indirect economic benefit also gives rise yet lesser involvement taxing analyzing either alternative questions whether involvement excessive whether continuing one calling official continuing surveillance leading impermissible degree entanglement obviously direct money subsidy relationship pregnant involvement governmental grant programs encompass sustained detailed administrative relationships enforcement statutory administrative standards case hazards churches supporting government hardly less potential hazards government supporting churches relationship carries involvement rather desired insulation separation ignore instances history church support government led kind involvement seek avoid grant tax exemption sponsorship since government transfer part revenue churches simply abstains demanding church support state one ever suggested tax exemption converted libraries art galleries hospitals arms state put employees public payroll genuine nexus tax exemption establishment religion justice holmes commented related context page history worth volume logic new york trust eisner exemption creates minimal remote involvement church state far less taxation churches restricts fiscal relationship church state tends complement reinforce desired separation insulating separation context mean absence contact complexities modern life inevitably produce contact fire police protection received houses religious worship incidental benefits accorded persons institutions within state boundaries along many exempt organizations appellant established even arguable quantitative correlation payment ad valorem property tax receipt municipal benefits provide tax exemption places worship constitutional guarantees long federal income taxes potential impact religious organizations expressly exempt tax treatment churches less principle real estate tax exemption granted concepts deeply embedded fabric national life beginning revolutionary colonial times government exercise least kind benevolent neutrality toward churches religious cise generally long none favored others none suffered interference significant congress earliest days viewed religion clauses constitution authorizing statutory real estate tax exemption religious bodies congress enacted taxing statute county alexandria adopting virginia statutory pattern provided tax exemptions churches stat early congress refunded import duties paid religious societies importation religious articles period city council washington acting congressional authority act incorporation stat may enacted series real personal property assessments uniformly exempted church property congress specifically exempted churches district bia appurtenant grounds property taxes assessments national municipal county act june stat obviously correct one acquires vested protected right violation constitution long use even span time covers entire national existence indeed predates yet unbroken practice according exemption churches openly affirmative state action covertly state inaction something lightly cast aside nearly years ago justice holmes stated thing practised two hundred years common consent need strong case fourteenth amendment affect jackman rosenbaum nothing national attitude toward religious tolerance two centuries uninterrupted freedom taxation given remotest sign leading established church religion contrary operated affirmatively help guarantee free exercise forms religious belief thus hardly useful suggest tax exemption door camel tent leading established church tax exemption seen first step toward religion justice douglas fears second step long coming move realistically church tends dealt sits justice cardozo commented nature judicial process ciple expand limit logic expansion must always contained historical frame reference principle purpose lack vigilance score fear religious entanglement government argument making distinctions absolute constitution render us government men laws gives little weight fact essential part adjudication draw distinctions including fine ones process interpreting constitution must frequently decide example searches seizures fourth amendment determining acts government tend establish interfere religion falls well within courts long called upon sensitive areas interesting note precise question decide directly previously broad question discussed relation real estate taxes assessed nearly century ago land owned adjacent church washington time congress granted real estate tax exemptions buildings devoted art institutions public charity libraries cemeteries buildings grounds actually occupied buildings denying tax exemption land owned used church rather produce income concluded may tax lower rate property gibbons district columbia appears least reflecting century history uninterrupted practice accepted without discussion proposition federal state grants tax exemption churches violation religion clauses first amendment new york statute confirm view affirmed justice brennan concurring concur reasons expressed opinion school district abington township schempp adhere view stated give concrete meaning establishment clause line must draw permissible impermissible one accords history faithfully reflects understanding founding fathers line consistently sought mark decisions expounding religious guarantees first amendment framers meant foreclose decisions establishment clause forbidden involvements religious secular institutions serve essentially religious activities religious institutions employ organs government essentially religious purposes use essentially religious means serve governmental ends secular means suffice secular religious institutions become involved manner inhere relationship precisely much church framers feared subvert religious liberty strength system secular government hand may myriad forms involvements government religion import dangers therefore judgment deemed violate establishment clause thus view history purpose operation real property tax exemptions religious organizations must examined determine whether establishment clause breached exemptions see existence beginning nation life practice tax exemptions religious organizations conclusive constitutionality practice fact considerable import interpretation abstract constitutional language face establishment clause reasonably susceptible different interpretations regarding exemptions interpretation clause accordingly appropriately influenced reading received practices nation justice holmes observed analogous context resolving questions interpretation page history worth volume logic new york trust eisner longstanding widely accepted practice greater impact upon constitutional interpretation history particularly compelling present case undeviating acceptance given religious tax exemptions earliest days nation rarely ever considered constitutionality practice historical support overwhelming establishment clause along provisions bill rights ratified religious tax exemptions issue petitions calling bill rights pertinent congressional debates debates preceding ratification absence concern exemptions resulted failure foresee possibility existence widespread colonial days rather seems clear exemptions among evils framers ratifiers establishment clause sought avoid significantly within decade ratification least four passed statutes exempting property religious organizations taxation although first amendment may applied period practice virginia time nonetheless instructive commonwealth efforts separate church state provided direct antecedents first amendment see mcgowan maryland school district abington township schempp supra brennan concurring everson board education rutledge dissenting virginia remained unusually sensitive proper relation church state years immediately following ratification establishment clause virginia protracted movement disestablish episcopal church culminated passage january act repeal certain acts declare construction virginia bill rights constitution concerning religion act stated virginia bill rights powers given civil government power reviving species ecclesiastical church government referring subject religion conscience repealed measures property upon anglican church legislative right establish religious sect religious sects inconsistent principles constitution religious freedom manifestly tends reestablishment national church va statutes large shepherd yet one year passage act virginia measure exempting taxation property belonging college houses divine worship seminary learning exemption dated least reaffirmed immediately ratification first amendment see va statutes large hening va statutes large hening may reasonably inferred virginians view exemption divine worship establishment religion similarly new york legislature repealed colonial acts establishing episcopal church several counties state see laws yet legislature provided house land belonging church place public worship college incorporated academy school house alms house property belonging incorporated library shall taxed virtue act laws early practice district outset first corporation city washington authority delegated congress exempted public worship real property taxes acts corporation city washington first council approved see also congressional acts cited opinion ante thomas jefferson president tax exemption first given washington churches james madison sat sessions virginia general assembly voted exemptions churches commonwealth found record personal views respective acts absence record significant unlikely two men concerned separation church state remained silent thought exemptions established religion either approved exemptions mild opposition probable views known us today jefferson madison wrote prolifically issues felt important opinions well known contemporary chroniclers see example record preserved madison battle proposal virginia assembly levy general tax support christian religion dissenting opinion justice douglas post much said framers ratifiers bill rights remained active public affairs late early centuries adoption early exemptions without controversy words strongly suggests thought incompatible constitutional prohibitions involvements church state exemptions continued uninterrupted present day force judicial decision state federal ever held violate establishment clause example gibbons district columbia rejected statutory grounds church claim exemption certain land congressional statutes exempting washington churches appurtenant ground real property taxes gave slightest hint ruled church first amendment exemption unconstitutional contrary opinion implied nothing amendment precludes exemption church property disposed deny grounds left open around church merely admit light air also add beauty attractiveness may used intended used purpose exempt taxation statutes justice holmes said thing practised two hundred years common consent need strong case fourteenth amendment affect jackman rosenbaum almost years view expressed actions legislatures courts tax exemptions churches threaten consequences framers deeply feared promote type interdependence religion state first amendment designed prevent schempp supra brennan concurring examination governmental purposes granting exemptions type relationship resulted existence makes clear case exists holding unconstitutional historic practice ii government two basic secular purposes granting real property tax exemptions religious organizations first organizations exempted among range private nonprofit organizations contribute community variety nonreligious ways thereby bear burdens otherwise either met general taxation left undone detriment community see example constitutional convention report committee taxation doc thus new york exempts eal property owned corporation association organized exclusively moral mental improvement men women religious bible tract charitable benevolent missionary hospital infirmary educational public playground scientific literary bar association medical society library patriotic historical cemetery purposes enforcement laws relating children animals two purposes real prop tax law subd supp appellant seeks avoid force secular purpose exemptions limiting challenge real property taxation religious organizations real property used exclusively religious purposes appellant assumes apparently property used exclusively religious purposes house hospital orphanage weekday school like assumption church building used exclusively religious activities however rests simplistic view ordinary church operations appellee brief cogently observes public welfare activities sectarian activities religious institutions intertwined often particular church use personnel facilities source funds carry secular religious activities thus people gather church facilities religious worship study may return facilities participate boy scout activities promote antipoverty causes discuss public issues listen chamber music accordingly funds used maintain facilities place religious worship study also maintain place secular activities beneficial community whole even formal worship services churches frequently collect funds used finance secular operations make decisions regarding nature second government grants exemptions religious organizations uniquely contribute pluralism american society religious activities government may properly include religious institutions among variety private nonprofit groups receive tax exemptions group contributes diversity association viewpoint enterprise essential vigorous pluralistic society see washington ethical society district columbia end new york extends exemptions religious social service organizations also scientific literary bar library patriotic historical groups generally institutions exclusively moral mental improvement men women breadth scheme exemptions negates suggestion state intends single religious organizations special preference scheme designed inject religious activity nonreligious context case school prayers particular activity religious example propagation specially promoted exemptions merely facilitate existence broad range private organizations among religious groups leaving free come existence flourish wither without burdened real property taxes iii although governmental purposes granting religious exemptions may wholly secular exemptions nonetheless violate establishment clause result extensive state involvement religion accordingly urge exemptions unconstitutionality argue exemptions equivalent governmental subsidy churches general subsidies religious activities course constitute impermissible state involvement religion tax exemptions general subsidies however qualitatively different though provide economic fundamentally different ways subsidy involves direct transfer public monies subsidized enterprise uses resources exacted taxpayers whole exemption hand involves transfer assists exempted enterprise passively relieving privately funded venture burden paying taxes words case direct subsidy state forcibly diverts income believers nonbelievers churches case exemption state merely refrains diverting uses income independently generated churches voluntary contributions giannella religious liberty nonestablishment doctrinal development pt ii thus symbolism tax exemption significant manifestation organized religion expected support state token state expected support church freund public aid parochial schools rev tax exemptions accordingly constitute mere passive state involvement religion affirmative involvement characteristic outright governmental subsidy even though exemptions produce passive state involvement religion nonetheless argue termination desirable means reducing level contract realistically said termination religious tax exemptions quantitatively lessen extent state involvement religion appellee contends practical matter public welfare activities sectarian activities religious institutions intertwined separated purpose determining eligibility tax exemptions impossible separation certainly involve extensive state investigation church operations finances moreover termination exemptions give rise says necessity valuation church property tax liens tax foreclosures direct confrontations conflicts follow train legal processes ante taxation bear unequally different churches disruptive effect least ability meet annual levies assessed taxation surely influence allocation church resources diverting funds otherwise available religious public service purposes support government taxation necessarily affect extent church support enterprises promote many instances public service activities bear brunt reallocation churches looked first maintain places programs worship short cessation exemptions significant impact religious organizations whether government grants withholds exemptions going involved religion iv background survey history purpose operation religious tax exemptions must conclude exemptions essentially religious activities religious institutions principal effect carry secular encouragement public service activities pluralistic society ordinary operations churches engage activities secular nature benefit community churches existence contribute diversity association viewpoint enterprise highly valued us find exemptions organs government essentially religious purposes extent exemptions secular ends advance religious purposes extent purely religious activities benefited exemptions benefit passive government affirmatively foster activities exempting religious organizations taxes subsidize exemption simply leaves untouched adherents organization bring maintain finally think exemptions essentially religious means serve governmental ends secular means suffice means churches use carry public service activities religious nature means used purely secular human time skills physical facilities true church contributes pluralism society purely religious activities state encourages activities champions religion per se values religion among variety private nonprofit enterprises contribute diversity nation viewed light nonreligious substitute religion element societal mosaic nonliterary substitute literary groups said schempp first amendment invalidate propriety certain tax exemptions incidentally benefit churches religious institutions along many secular charities nonprofit organizations eligious institutions simply share benefits government makes generally available educational charitable eleemosynary groups indication taxing authorities used benefits way subsidize worship foster belief god opinion justice harlan entirely subscribe result reached today find basic agreement chief justice written deem appropriate view radiations issues involved state considerations controlling case lead conclude new york constitutional provision implemented real property law offend establishment clause preliminarily think relevant face fact far easier agree purpose underlies first amendment establishment free exercise clauses obtain agreement standards govern application stake matter policy preventing kind degree government involvement religious life history teaches us apt lead strife frequently strain political system breaking point two requirements frequently articulated applied cases achieving goal see abington school dist schempp concurring opinion justice goldberg engel vitale related mutually reinforcing concepts saying government must neither legislate accord benefits favor religion nonreligion sponsor particular sect try encourage participation abnegation religion justice goldberg concurring opinion abington joined set forth principles fullest realization true religious liberty requires government neither engage compel religious practices effect favoritism among sects religion nonreligion work deterrence religious belief holding torcaso watkins effect state pass laws impose requirements aid religions neither aid religions based belief existence god religions founded different beliefs vast majority cases inquiry albeit elusive one end point neutrality voluntarism stand barriers egregious hence divisive kinds state involvement religious matters concepts religion clauses may suffice achieve cases purposes first amendment professor freund recently pointed public aid parochial schools governmental involvement neutral may direct degree engender risk politicizing religion thus opinion chief justice notes religious groups inevitably represent certain points view infrequently assert political arena evidenced continuing debate respecting birth control abortion laws yet history cautions political fragmentation sectarian lines must guarded although fact neutrality may limit intensity involvement government participation certain programs whose nature apt entangle state details administration planning may escalate point inviting undue fragmentation see concurring opinion board education central school dist allen concurring opinion justice goldberg abington school dist schempp supra ii legislation neither encourages discourages participation religious life thus satisfies voluntarism requirement first amendment unlike instances school prayers abington school dist schempp supra engel vitale supra time programs zorach clauson people state ex rel mccollum board education state prestige power influence public institution bring religion lives citizens goldberg concurring statute also satisfies requirement neutrality neutrality application requires equal protection mode analysis must survey meticulously circumstances governmental categories eliminate religious gerrymanders particular case critical question whether circumference legislation encircles class broad fairly concluded religious institutions thought fall within natural perimeter statute implements new york constitutional provision tax exemptions religious organizations defined class nontaxable entities whose common denominator nonprofit pursuit activities devoted cultural moral improvement works performing certain social services community might otherwise assumed government included broad divergent groups historical literary societies generally associations moral mental improvement men statute terms grants exemption furtherance moral intellectual diversity appear omit organization reasonably thought contribute goal extent religious institutions sponsor secular activities legislation designed promote consistent neutrality grant exemption organizations devoting resources projects receive exemptions think moreover context statute broad one us churches may properly receive exemption even though sponsor activities mentioned statute exist merely conveience interested members long breadth exemption includes groups pursue cultural moral spiritual improvement multifarious secular ways including suppose groups whose avowed tenets may antitheological atheistic agnostic see lack neutrality extending benefit exemption organized religious groups iii whether present exemption entails degree involvement government presents threat fragmentation along religious lines involves subtle question deciding simply whether neutrality violated unlike subsidy brother douglas foresees next step road tax exemptions nonprofit organizations institution much chief justice points expected accepted matter course see freund public aid parochial schools supra instant case noninvolvement assured neutrality breadth exemption context exemption sweeping one us administration need entangle government difficult classifications religious religious customary qualify pervasive rubric group dedicated moral cultural improvement men obviously discriminating complicated basis classification neutral greater potential state involvement evaluating character organizations cf presbyterian church mary eliz blue hull memorial presbyterian church agree brother douglas exemptions differ subsidies economic matter aside longstanding tradition behind exemptions differences however subsidies unlike exemptions must passed periodically thus invite political controversy exemptions moreover subsidies direct aid general rule granted basis enumerated complicated qualifications frequently involve state administration higher degree though sure necessarily case whether direct aid subsidies entail degree involvement prohibited constitution question must reserved later case upon record fully develops pertinent significance character subsidies political system role government administering subsidy relation particular program aided may also bound observe strict neutrality freer experiment neutral federal government separate opinion roth recognize seek inflexible solutions tripartite analysis provides little comfort always possible shrink first step lest momentum plunge law pitfalls lie trail ahead one however believe slope necessarily without constitutional toehold like chief justice view task tribunal distinctions including fine ones process interpreting constitution ante prospect difficult questions judgment constitutional law basis prohibiting legislative action constitutionally permissible think one foregoing premises join upholding new york statute justice douglas dissenting petitioner owner real property new york christian member religious organizations hostile new york statute exempts taxation real property corporation association organized exclusively religious purposes used carrying purposes yet nonbelievers realty taxed usual rate question case therefore whether organized church made exempt real estate taxes merely believers whether organized must pay real estate taxes brother harlan says suppose tax exemption extends whose avowed tenets may antitheological atheistic agnostic ante line believers nonbelievers drawn respect even suggestion present record statute covers property used exclusively organizations purposes purposes purposes torcaso watkins held state bar atheist public office light freedom belief religion guaranteed first fourteenth amendments neither state federal government said constitutionally pass laws impose requirements aid religions neither aid religions based belief existence god religions founded different beliefs principle govern case line state may encouraging activities zorach clauson state may using resources promote activities people state ex rel mccollum board education bestowing benefits yet line may always clear closing public schools sunday former category subsidizing churches view latter indeed suppose common understanding one best ways one religions subsidize tax exemption state may may prefer believe religion believe zorach clauson supra affirming judgment largely overlooks revolution initiated adoption fourteenth amendment revolution involved imposition new constitutional restraints nationalization many civil liberties consequence fourteenth amendment reversing historic position foundations liberties rested largely state law process incorporation various provisions bill rights fourteenth amendment although often provoking lively ment large well among members steady one started chicago chicago held fourteenth amendment precluded state taking private property public use without payment compensation provided fifth amendment first direct holding incorporation first amendment fourteenth occurred stromberg california case involving right free speech although holding stromberg foreshadowed opinion gitlow new york regards religious guarantees first amendment free exercise clause expressly deemed incorporated fourteenth amendment cantwell connecticut although holding foreshadowed dicta meyer nebraska hamilton regents establishment clause incorporated fourteenth amendment everson board education decided developments last years unsettling effects example sectarian prayers held violate establishment clause engel vitale decision brought many protests habit putting one sect prayer public schools long practiced yet catholics controlling one school board put prayer one group public schools mormons baptists moslems presbyterians others got control seeds establishment grow secular institution used serve sectarian end engel disruptive traditional state practices stromberg prior stromberg state arrest unpopular person made rousing speech charge disorderly conduct since stromberg unconstitutional revolution occasioned fourteenth amendment progressed article article bill rights incorporated made applicable hence question present case makes irrelevant centuries uninterrupted freedom taxation referred ante history guide tax exemption church property country indeed highly suspect arose early days church agency state see torpey judicial doctrines religious rights america question though concerns meaning establishment clause free exercise clause made applicable decades best due respect governing principle controlled everson board education supra everson involved use public funds bus children parochial well public schools parochial schools teach religion yet also educational institutions offering courses competitive public schools prepare students professions activities walks life education secular sense combined religious indoctrination parochial schools involved everson even everson decision five four though one five since grave doubts become convinced grants institutions teaching sectarian creed violate establishment clause see engel vitale supra douglas concurring case however quite different education involved financial support rendered church place worship tax exemption subsidy brother brennan correct saying hold state federal grants churches say construct edifice unconstitutional difference kind subsidy present subsidy problem takes us back madison battled assessment virginia bill levied tax support christian churches leaving taxpayer choice society christians wanted tax paid absent designation tax go education even madison unrelenting opposition stated justice rutledge modified assessment bill passed second reading december enacted madison followers however maneuvered deferment final consideration november assembly reconvened fall issued historic memorial remonstrance everson board education supra dissenting opinion stirred storm popular protest assessment bill defeated remonstrance covers aspects present subsidy including madison protest paragraph requirement person compelled contribute even pence support church men maintained paragraph enter society equal conditions including right free exercise religion assert freedom embrace profess observe religion believe divine origin deny equal freedom whose minds yet yielded evidence convinced us freedom abused offense god man god therefore men must account rendered bill violates equality subjecting peculiar burdens violates principle granting others peculiar exemptions madison assault assessment bill fact assault based concepts exercise religion later embodied first amendment madison recently called leading architect religion clauses first amendment flast cohen indeed author chief promoter justice rutledge said great instruments virginia struggle religious liberty thus became warp woof constitutional tradition simply course history common unifying force madison life thought sponsorship epitomized whole tradition amendment compact nonetheless comprehensive phrasing everson board education supra seeks avoid historic argument meaning exercise relying long practice granting subsidies challenged certainly government may lay tax either worshiping preaching murdock pennsylvania ruled state license tax levied religious colporteurs condition pursuit activities holding tax unconstitutional said power tax exercise privilege power control suppress enjoyment magnano hamilton cases cited tax exercise religious practice make exercise costly deprive resources necessary maintenance tax privilege engaging form missionary evangelism close doors full purse spreading religious beliefs ancient honorable manner thus denied needy deprive religious groups colporteurs take part vital power press survived reformation churches like newspapers also enjoying first amendment rights constitutional immunity taxes said murdock mean say religious groups press free financial burdens government see grosjean american press something quite different example tax income one engages religious activities tax property used employed connection activities one thing impose tax income property preacher quite another thing exact tax privilege delivering sermon ibid state aid places worship whether form direct grants tax exemption takes us back assessment bill remonstrance church qua church entitled support believers nonbelievers alike yet church qua nonprofit charitable institution one many receive form subsidy tax exemption sure new york single church grant favor includes churches long list nonprofit organizations moral mental improvement men women charitable hospital educational purposes ibid playgrounds ibid scientific literary objects ibid bar associations medical societies libraries ibid patriotic historical purposes ibid cemeteries ibid enforcement laws relating children animals ibid opera houses fraternal organizations academies music veterans organizations pharmaceutical societies dental societies beneficiaries cover wide range agnostic groups seem included churches perform functions state constitutionally empowered perform refer nonsectarian social welfare operations care orphaned children destitute people sick tax exemption agencies performing functions therefore constitutionally proper grant direct subsidies first amendment state may however provide worship private groups fail justice jackson said state may socialize utilities economic enterprises make taxpayers business conventionally private business may make public business individual welfare health education entertainment security make public business religious worship instruction attendance religious institutions character difference constitution sets religion almost every subject matter legislation difference goes root religious freedom overlooking today everson board education supra dissenting opinion major difference churches one hand rest nonprofit organizations government provide finance operas hospitals historical societies rest represent social welfare programs within reach police power contrast government may provide finance worship establishment clause may single centers groups create finance brookings institution writing application establishment clause first amendment said tax exemptions religious exemption matter form essentially government grant subsidy grants seem justified purpose made one legislative body equally willing make direct appropriation public funds equal amount exemption test met except case exemption granted encourage certain activities private interests thus performed assumed government expenditure least great value exemption emphasis added since establishment clause made applicable report state exemption justified legislative body make appropriation cause record case church qua nonprofit charitable organization intertwined church qua church church may use facilities resources personnel carrying secular sectarian activities two unitary present record separated one state public policy encouraging private public welfare organizations desires encourage tax exemption may include churches qua welfare organizations nondiscriminatory basis avoids argued discrimination churches real sense maintains neutrality toward religion first amendment designed foster welfare services whether performed churches nonreligious groups may well serve public welfare whether particular church seeking exemption welfare work constitutionally pass muster depend special facts assumption church purely private institution promoting sectarian cause creed teaching beliefs one may undesirable even repulsive others sectarian faith sets apart others makes difficult equate constituency general public extent facilities open may indicate nature proselytism yet though church covers religious symbols welfare work welfare activities may merely phase sectarian activity said enough indicate nature tax exemption problem direct financial aid churches tax exemptions church qua church view even arguably permitted sectarian causes certainly antipublic many rate church perhaps churches highest form welfare difficulty sectarian causes must remain private domain subject public control subsidy seems requirement establishment clause edmond cahn said america madison submitted astutely rights conscience must kept free equal well view endless among numerous sects also among organized activities pursued relative emotional values attached species government assistance considered genuinely equal sect sect exemple state attempt subsidize sectarian schools without discrimination necessarily violate principle equality certain sects felt impelled conduct large number schools others others none officers government begin measure intangible factors true equality treatment involve relative intensity religious attachment parochial education respective groups required lay clerical members presumptuous even inquire thus matters race belated recognition intangible factors finally led us maxim therefore unequal matters religion madison immediate recognition intangible factors led us promptly maxim therefore separate equality question without total separation confronting injustice exemptions provided insofar welfare projects concerned may ring neutrality subsidies either direct grant tax exemption sectarian causes whether carried church qua church church qua welfare agency must treated differently lest time allow church qua church public payroll fear imminent stated brother brennan abington school dist schempp concurring opinion nonbeliever fears injection sectarian doctrines controversies civil polity high degree devout believer fears secularization creed becomes deeply involved dependent upon government madison president vetoed bill incorporating protestant episcopal church alexandria virginia violation establishment clause said inter bill vests said incorporated church authority provide support poor education poor children authority altogether superfluous provision result pious charity precedent giving religious societies legal agency carrying effect public civil duty also vetoed bill reserved parcel federal land use baptist church violating establishment clause madison thought present state subsidy tax exemption distinguished outright one say certainty fact virginia early granted church tax exemptions credited madison certainly seems opposed paper monopolies perpetuities corporations ecclesiastical endowments wrote guarded separation religion govt constitution danger encroachment ecclesiastical bodies may illustrated precedents already furnished short history referred inter alia kentucky example proposed exempt houses worship taxes three statements madison seems opposed state subsidies churches cf robertson churches taxed adhere said torcaso watkins neither state federal government constitutionally pass laws impose requirements aid religion neither aid religions based belief existence god religious founded different beliefs emphasis added unless adhere principle give full support either free exercise clause establishment clause church exempted paying real estate taxes may made exempt paying special assessments benefits two cases differ degree burden likewise different kind religiously used real estate churches today constitutes vast domain see larson lowell churches riches revenues immunities assets total billion annual income least billion extent feeding public trough variety forms alarming advised since least five undertaken give subsidies parochial private ohio new york connecticut rhode island reported two federal acts elementary secondary education act stat higher education act stat billions dollars granted parochial private schools federal grants elementary secondary schools stat made turn made advances elementary secondary schools figures available federal grants private institutions higher education revealed department health education welfare hew digest educational statistics show billions dollars old old problem madison adverted already examples ecclesiastical weatlh equally beyond object foresight laid foundation double motive fixing limits case wealth may increase additional gifts exorbitant advances value primitive one grants vacant lands lands vicinity growing towns cities increase value often foreseen essentially controul liberality confirming people owe independence liberty wisdom descrying minute tax pence tea magnitude evil comprized precedent let exert wisdom watching agst every evil lurking plausible disguises growing small beginnings believers entitled public financial support nonbelievers believer nonbeliever present law treated differently articles faith believers doubtless comforted cause religion fostered legislation yet one mandates first amendment promote viable pluralistic society keep government neutral sects also believers nonbelievers present involvement government religion may seem de minimis fear long step establishment path perhaps misinformed read constitution philosophy gathered independence price liberty conclude tax exemption unconstitutional appendix opinion douglas dissenting assessment bill december print reproduced supplemental appendix dissenting opinion rutledge everson board education bill establishing provision teachers christian religion general diffusion christian knowledge hath natural tendency correct morals men restrain vices preserve peace society effected without competent provision learned teachers may thereby enabled devote time attention duty instructing citizens circumstances want education otherwise attain knowledge judged provision may made legislature without counteracting liberal principle heretofore adopted intended preserved abolishing distinctions amongst different societies communities christians therefore enacted general assembly support christian teachers per centum amount pound sum payable tax property within commonwealth hereby assessed shall paid every person chargeable said tax time shall become due sheriffs several counties shall power levy collect manner like restrictions limitations may prescribed laws raising revenues state enacted every sum paid sheriff collector shall give receipt expressing therein society christians person may receive shall direct money paid keeping distinct account thereof books sheriff every county shall day every year return upon oath two alphabetical lists payments made distinguishing columns opposite names persons shall paid society money paid appropriated one column names appropriation shall made one lists recorded book kept purpose shall filed clerk office shall sheriff fixed remain inspection concerned sheriff deducting five per centum collection shall forthwith pay person persons shall appointed receive vestry elders directors however denominated society sum stated due society default thereof upon motion person persons next succeeding execution shall awarded sheriff security executors administrators provided ten days previous notice given motion upon every execution officer serving shall proceed immediate sale estate taken shall accept security payment end three months goods forthcoming day sale better direction wherein clerk shall endorse upon every execution security kind shall taken enacted money raised virtue act shall vestries elders directors religious society appropriated provision minister teacher gospel denomination providing places divine worship none use whatsoever except denominations quakers menonists may receive collected members place general fund disposed manner shall think best calculated promote particular mode worship enacted sums time payment sheriff collector may appropriated person paying shall accounted manner act directed deducting collection sheriff shall pay amount thereof upon account tified auditors public accounts treasurer public treasury disposed direction general assembly encouragement seminaries learning within counties whence sums shall arise use purpose whatsoever act shall commence force day year copy engrossed bill beckley appendix ii opinion douglas memorial remonstrance religious assessments reproduced appendix dissenting opinion rutledge everson board education writings james madison hunt ed subscribers citizens said commonwealth taken serious consideration bill printed order last session general assembly entitled bill establishing provision teachers christian religion conceiving finally armed sanctions law dangerous abuse power bound faithful members free state remonstrate declare reasons determined remonstrate said bill hold fundamental undeniable truth religion duty owe creator manner discharging directed reason conviction force violence religion every man must left conviction conscience every man right every man exercise may dictate right nature unalienable right unalienable opinions men depending evidence contemplated minds follow dictates men unalienable also right towards men duty towards creator duty every man render creator homage believes acceptable duty precedent order time degree obligation claims civil society man considered member civil society must considered subject governor universe member civil society enters subordinate association must always reservation duty general authority much must every man becomes member particular civil society saving allegiance universal sovereign maintain therefore matters religion man right abridged institution civil society religion wholly exempt cognizance true rule exists question may divide society ultimately determined majority also true majority may trespass rights minority religion exempt authority society large still less subject legislative body latter creatures vicegerents former jurisdiction derivative limited limited regard departments necessarily limited regard constituents preservation free government requires merely metes bounds separate department power may invariably maintained especially neither suffered overleap great barrier defends rights people rulers guilty encroachment exceed commission derive authority tyrants people submit governed laws made neither authority derived slaves proper take alarm first experiment liberties hold prudent jealousy first duty citizens one noblest characteristics late revolution freemen america wait till usurped power strengthened exercise entangled question precedents saw consequences principle avoided consequences denying principle revere lesson much soon forget see authority establish christianity exclusion religions may establish ease particular sect christians exclusion sects authority force citizen contribute three pence property support one establishment may force conform establishment cases whatsoever bill violates equality basis every law indispensible proportion validity expediency law liable impeached men nature equally free independent men considered entering society equal conditions relinquishing therefore retaining less one another natural rights considered retaining title free exercise religion according dictates conscience whilst assert freedom embrace profess observe religion believe divine origin deny equal freedom whose minds yet yielded evidence convinced us freedom abused offence god man god therefore men must account rendered bill violates equality subjecting peculiar burdens violates principle granting others peculiar exemptions quakers menonists sects think compulsive support religions unnecessary unwarrantable piety alone intrusted care public worship religions endowed others extraordinary privileges proselytes may enticed others think favorably justice good sense denominations believe either covet fellow citizens seduced common opposition measure bill implies either civil magistrate competent judge religions truth may employ religion engine civil policy first arrogant pretension falsified contradictory opinions rulers ages throughout world second unhallowed perversion means salvation establishment proposed bill requisite support christian religion say contradiction christian religion every page disavows dependence powers world contradiction fact known religion existed flourished without support human laws spite every opposition period miraculous aid long left evidence ordinary care providence nay contradiction terms religion invented human policy must supported established human policy moreover weaken profess religion pious confidence innate excellence patronage author foster still reject suspicion friends conscious fallacies trust merits experience witnesseth ecclesiastical establishments instead maintaining purity efficacy religion contrary operation almost fifteen centuries legal estabishment christianity trial fruits less places pride indolence clergy ignorance servility laity superstition bigotry persecution enquire teachers christianity ages appeared greatest lustre every sect point ages prior incorporation civil policy proposed restoration primitive state teachers depended voluntary rewards flocks many predict downfall side testimony greatest weight interest establishment question necessary support civil government urged necessary support civil government means supporting religion necessary latter purpose necessary former religion within cognizance civil government legal establishment said necessary civil government influence fact ecclesiastical establishments civil society instances seen erect spiritual tyranny ruins civil authority many instances seen upholding thrones political tyranny instance seen guardians liberties people rulers wished subvert public liberty may found established clergy convenient auxiliaries government instituted secure perpetuate needs government best supported protecting every citizen enjoyment religion equal hand protects person property neither invading equal rights sect suffering sect invade another proposed establishment departure generous policy offering asylum persecuted oppressed every nation religion promised lustre country accession number citizens melancholy mark bill sudden degeneracy instead holding forth asylum persecuted signal persecution degrades equal rank citizens whose opinions religion bend legislative authority distant may present form inquisition differs degree one first step last career intolerance magnanimous sufferer cruel scourge foreign regions must view bill beacon coast warning seek liberty philanthropy due extent may offer certain repose troubles like tendency banish citizens allurements presented situations every day thinning number fresh motive emigration revoking liberty enjoy species folly dishonoured depopulated fluorishing kingdoms destroy moderation harmony forbearance laws intermeddle religion produced amongst several sects torrents blood spilt old world vain attempts secular arm extinguish religious discord proscribing difference religious opinions time length revealed true remedy every relaxation narrow rigorous policy wherever tried found assuage disease american theatre exhibited proofs equal compleat liberty wholly eradicate sufficiently destroys malignant influence health prosperity state salutary effects system eyes begin contract bonds religious freedom know name severely reproach folly least let warning taken first fruits threatened innovation appearance bill transformed forbearance love charity late mutually prevailed animosities jealousies may soon appeased mischiefs may dreaded enemy public quiet armed force law policy bill adverse diffusion light christianity first wish enjoy precious gift may imparted whole race mankind compare number yet received number still remaining dominion false religions small former policy bill tend lessen disproportion discourages strangers light revelation coming region countenances example nations continue darkness shutting might convey instead levelling far possible every obstacle victorious progress truth bill ignoble unchristian timidity circumscribe wall defence encroachments error attempts enforce legal sanctions acts obnoxious great proportion citizens tend enervate laws general slacken bands society difficult execute may law generally deemed necessary salutary must case deemed invalid dangerous may effect striking example impotency government general authority measure singular magnitude delicacy imposed without clearest evidence called majority citizens satisfactory method yet proposed voice majority case may determined influence secured people respective counties indeed requested signify opinion respecting adoption bill next session assembly representation must made equal voice either representatives counties people hope neither former due consideration espouse dangerous principle bill event disappoint us still leave us full confidence fair appeal latter reverse sentence liberties finally equal right every citizen free exercise religion according dictates conscience held tenure rights recur origin equally gift nature weigh importance less dear us consult declaration rights pertain good people virginia foundation government enumerated equal solemnity rather studied emphasis either must say legislature measure authority plenitude authority may sweep away fundamental rights bound leave particular right untouched sacred either must say may controul freedom press may abolish trial jury may swallow executive judiciary powers state nay may despoil us right suffrage erect independent hereditary assembly must say authority enact law bill consideration subscribers say general assembly commonwealth authority effort may omitted part dangerous usurpation oppose remonstrance earnestly praying duty bound universe illuminating addressed may one hand turn councils every act affront holy prerogative violate trust committed guide every measure may worthy blessing may dound praise may establish firmly liberties prosperity happiness commonwealth footnotes art new york state constitution implemented subd new york real property tax law mckinney consol laws pertinent part property owned corporation association organized exclusively moral mental improvement men women religious bible tract charitable benevolent missionary hospital infirmary educational public playground scientific literary bar association medical society library patriotic historical cemetery purposes used exclusively carrying thereupon one purposes shall exempt taxation provided section first amendment constitution provides part shall make law respecting establishment religion prohibiting free exercise thereof support religion direct allocation public revenue common colonial practice see antieau downey roberts freedom federal establishment cc general assessment proposed virginia legislature prompted writing james madison remonstrance see opinion justice douglas dissenting post governmental support religion common many countries see murray brief history church sweden codding federal government switzerland scehic zbirka propisa doprinosima porezima gradjana yugoslavia act august stat following passage sixteenth amendment federal income tax acts consistently exempted corporations associations organized operated exclusively religious purposes along eleemosynary groups payment tax act stat see et et seq congress passed act provide valuation lands dwelling houses existing state exemptions expressly excluded aforesaid valuation enumeration act july stat subsequent levies direct taxes expressly impliedly incorporated existing state exemptions act july stat express incorporation state exemption see act stat act stat express incorporation state exemptions see stat relating plates printing bibles see also stat relating church vestments furniture paintings stat bible plates stat stat church bells see acts corporation city washington first council approved acts corporation city washington second council approved acts corporation city washington third council approved succeeding acts corporation impliedly renewed exemption subsequent assessments see acts corporation city washington thirteenth council approved july subsequent acts congress carried substance exemption act july stat act march stat act august stat ann gibbons district columbia cf washington ethical society district columbia exercise taxing power congress like state legislature unrestricted constitutional provisions may discretion wholly exempt certain classes property taxation fact appear exemptions even discussed see antieau carroll burke religion state constitutions far anyone able discover topic never mentioned debates took place prior adoption first amendment see antieau downey roberts freedom federal establishment cf stokes church state act kilty act act april large shepherd act see also large act april practice see accounts antieau carroll burke supra antieau downey roberts supra zollmann american civil church law see swem williams register general assembly virginia journal house delegates commonwealth virginia essay written left presidency madison argue tax exemptions churches incorporation ecclesiastical bodies power acquiring holding property perpetuity right houses congress choose chaplains paid public funds provision chaplains army navy presidential proclamations days thanksgiving though admitted proclaiming several days congressional request see fleet madison memoranda wm mary ser arguments advanced long passage virginia exemption discussed text supra even longer adoption establishment clause represent extreme view relations madison may reached late life certainly expressed understanding establishment debates first amendment see annals cong even privately held views time evidence shared others among framers ratifiers bill rights see also bell gap pennsylvania stated provision fourteenth amendment state shall deny person within jurisdiction equal protection laws intended prevent state adjusting system taxation proper reasonable ways may chooses exempt certain classes property taxation churches libraries property charitable institutions indeed seems always viewed attacks upon constitutionality exemptions wholly frivolous see lundberg county alameda appeal dismissed sub nom heisey county alameda general finance archetto appeal dismissed compare different situation regarding prayers public schools practice widespread time adoption first amendment legislative authorization prayers came much later relatively small number moreover courts began question constitutionality practice late century prayers found unconstitutional courts six state attorneys general several others see governmental purposes germane present inquiry course exist said schempp sunday law cases found state laws compelling uniform day rest worldly labor violation establishment clause basic ground decision granted sunday laws first enacted religious ends continued force reasons wholly secular namely provide universal day rest ensure health tranquillity community words government may originally decreed sunday day rest impermissible purpose supporting religion abandoned purpose retained laws permissible purpose furthering overwhelmingly secular ends certain circumstances course economic value subsidy exceeds exemption state assistance received religious organization real property tax exemption church must raise privately every cent spends hand state aid church general subsidy church relieved need support extent subsidy payments state exceed tax payments state thus take extreme case lightly taxed religious organization received large general subsidy purchase property construct buildings maintain program wholly public expense dependence state support impossible aid provided real property tax exemption real property tax exemption viewed free provision state certain basic police water like ante points fire police protection received houses religious worship incidental benefits accorded persons institutions within state boundaries along many exempt organizations appellant established even arguable quantitative correlation payment ad valorem property tax receipt municipal benefits see generally bittker churches taxes constitution yale see also bittker supra state involvement religion occasioned cessation exemptions might conflict demands free exercise clause cf presbyterian church mary eliz blue hull memorial presbyterian church maryland virginia eldership churches god church god sharpsburg brennan concurring unnecessary reach questions free exercise present case however believe neutrality characterize refusal provide exemptions say government must provide courts intercede fails suppose churches devote part resources secular community projects conventional charitable activities question fact fact relevant us statute framed narrowly include limited class organizations churches case depending administration exemption might granting exemption religion turn improper depend believe activities church fact sponsored also depend think whether extent exemption accorded secular social organizations conceived benefit membership also engaged incidental general philanthropic cultural undertakings might also depend whether programs open without charge exemption extended private clubs organizations promoting activities contributory basis questions fact determined revenue authorities courts determinations necessarily involve government religious institutions offend first amendment evaluation scope charitable activities proportion doctrinal pursuits may difficult render undue interference religion cf presbyterian church mary eliz blue hull memorial presbyterian church entail judicial imquiry dogma belief indeed inquiry may inescapable context statute less breadth one us hold present exemption neutral new york created general class broad difficult conclude religious organizations properly included dimension problem also require consideration kind pluralistic society compatible political concepts traditions embodied constitution law subd oral argument people state ex rel mccollum board education following colloquy took place justice black counsel john franklin justice black understand take position state illinois wanted contribute five million dollars year religion long provided every faith franklin yes state illinois contribute five million dollars annually religious faiths equally five million dollars entire history justice black franklin tax exemptions specifically granted religious organizations justice black position grant five million dollars year religion wanted taxpayer money long treated faiths franklin yes honor interpretation meaning first clause first amendment religion education constitution see appendix dissent post see appendix ii dissent post see eckenrode separation church state virginia annals cong supra brookings institution report survey administration iowa revenue system inequality argue pronounced comes aid parochial schools run mainly catholic church see cogdell price parochiaid pt fleet madison memoranda wm mary ser see zollmann tax exemptions american church property new york mayor new york johns said church property likely soon either appropriated renting exposed sale devoted exclusively religious purposes benefit resulting improvement must small comparison property therefore contribute like proportion may considered possibly benefited rendering access churches convenient places pleasant salubrious freer circulation air may influence pew rents ground may become permanently valuable however appear small remote benefits property circumstanced charge churches equally adjoining private property unreasonable extravagant point report sent back commissioners revisal correction news world report may totals include types federal plants dormitory construction laboratories libraries lunch programs fellowships scholarships etc total federal outlays education programs administered office education parts department hew account rest outlays distributed among federal departments agencies largest shares accounted department defense veterans administration national science foundation office economic opportunity bureau budget special analysis federal education program budget special analysis pt fleet supra president grant state union message referred vast amounts untaxed church property believe church property paid tax municipal state amounted amount doubled without check safe say property reach sum exceeding vast sum receiving protection benefits government without bearing proportion burdens expenses looked upon acquiescently pay taxes growing country real estate enhances rapidly time scarcely limit wealth may acquired corporations religious otherwise allowed retain real estate without taxation contemplation vast property alluded without taxation may lead sequestration without constitutional authority blood suggest taxation property equally whether church corporation exempting last resting place dead possibly proper restrictions church edifices messages papers presidents footnotes omitted