speiser randall argued decided june solely refused subscribe oaths advocate overthrow federal state government force violence unlawful means advocate support foreign government event hostilities appellants denied tax exemptions provided veterans california constitution filing oath required california statute prerequisite qualification tax exemption order effectuate provision state constitution denying tax exemption person advocates actions construed state denying tax exemptions claimants engage speech may criminally punished consistently guarantees federal constitution held enforcement provision procedures place burdens proof persuasion taxpayers denied freedom speech without procedural safeguards required due process clause fourteenth amendment pp discriminatory denial tax exemption engaging speech limitation free speech pp method chosen california determining whether claimant member class said tax exemption denied provide procedural safeguards required due process clause fourteenth amendment free speech may denied since places taxpayer burden proving member class pp state undertakes restrain unlawful advocacy must provide procedures adequate safeguard infringement constitutionally protected rights pp california procedure places upon taxpayer burden proving criminally advocate overthrow federal state government force violence unlawful means advocate support foreign government event hostilities pp follow tax liability involved ordinary tax assessment procedures adequate applied penalize speech pp since free speech involved due process requires circumstances case state bear burden showing appellants engaged criminal speech pp garner board public works gerende board supervisors american communications assn douds distinguished pp constitutional right speak sought deterred state general taxing program due process demands speech unencumbered state comes forward sufficient proof justify inhibition pp since entire statutory procedure violated requirements due process placing burdens proof persuasion appellants obliged take even first step procedure condition obtaining tax exemption together prince city county san francisco also appeal lawrence speiser argued cause appellants brief franklin williams george mcclure argued cause appellee robert desky argued cause appellee brief dion holm shad polier maslow leo pfeffer filed brief american jewish congress amicus curiae justice brennan delivered opinion appellants honorably discharged veterans world war ii claimed veterans exemption provided art xiii california constitution california law applicants exemption must annually complete standard form application file local assessor form revised add oath applicant advocate overthrow government state california force violence unlawful means advocate support foreign government event hostilities refused subscribe oath struck form executed filed tax year contended exaction oath condition obtaining tax exemption forbidden federal constitution respective assessors denied exemption solely refusal execute oath california sustained assessors actions appellants claims constitutional invalidity noted probable jurisdiction appeals article xx california constitution adopted general election november provides follows notwithstanding provision constitution person organization advocates overthrow government state force violence unlawful means advocates support foreign government event hostilities shall receive exemption tax imposed state county city county city district political subdivision authority board bureau commission public agency state legislature shall enact laws may necessary enforce provisions section appellants attack provisions inter alia denying freedom speech without procedural safeguards required due process clause fourteenth amendment gainsaid discriminatory denial tax exemption engaging speech limitation free speech california recognized provisions limitations speech concluded standard infringement upon freedom speech imposed section article xx deemed substantial one cal settled speech effectively limited exercise taxing power grosjean american press deny exemption claimants engage certain forms speech effect penalize speech deterrent effect state fine speech appellees plainly mistaken argument tax exemption privilege bounty denial may infringe speech contention prevail california courts recognized conditions imposed upon granting privileges gratuities must reasonable said congress may withdrawal mailing privileges place limitations upon freedom speech directly attempted unconstitutional see hannegan esquire cf milwaukee publishing burleson brandeis dissenting similarly rejected contention speech abridged sole restraint exercise withdrawal opportunity invoke facilities national labor relations board american communications assn douds opportunity public employment wieman updegraff denial tax exemption engaging certain speech necessarily effect coercing claimants refrain proscribed speech denial frankly aimed suppression dangerous ideas american communications assn douds supra california construed constitutional amendment denying tax exemptions claimants engage speech may criminally punished consistently guarantees federal constitution defined advocacy overthrow government force violence unlawful means advocacy support foreign government event hostilities reaching conduct may constitutionally punished either california criminal syndicalism act cal stat see whitney california federal smith act cal also said apply standards set dennis ascertaining circumstances justify punishing speech crime course constitutional statutory provisions involved must read light restrictive construction california exercise function interpreting state law placed upon purposes case assume without deciding california may deny tax exemptions persons engage proscribed speech might fined imprisoned ii question remains whether california chosen fair method determining claimant member class california said constitutional statutory provisions extend deal complex strands web freedoms make free speech operation effect method speech sought restrained must subjected close analysis critical judgment light particular circumstances applied kingsley books brown near minnesota cf cantwell connecticut joseph burstyn wilson winters new york niemotko maryland staub city baxley experienced lawyers commonplace outcome lawsuit hence vindication legal rights depends often factfinder appraises facts disputed construction statute interpretation line precedents thus procedures facts case determined assume importance fully great validity substantive rule law applied important rights stake important must procedural safeguards surrounding rights cf powell alabama state undertakes restrain unlawful advocacy must provide procedures adequate safeguard infringement constitutionally protected rights rights value highly essential workings free society moreover since considerations greatest urgency justify restrictions speech since validity restraint speech case depends careful analysis particular circumstances cf dennis supra whitney california supra procedures facts case adjudicated special importance validity restraint may turn safeguards afford compare kunz new york feiner new york becomes essential therefore scrutinize procedures california sought restrain speech principal feature california procedure appellees point appellants taxpayers state law affirmative burden proof well assessor burden show proper persons qualify constitutional provision tax exemption question persons advocate overthrow government state force violence unlawful means advocate support foreign government event hostilities burden produce evidence justifying claim exemption initial burden bringing forth proof nonadvocacy rest taxpayer throughout judicial administrative proceedings burden lies taxpayer persuading assessor falls outside class denied tax exemption declaration required part probative process state seeks determine taxpayers fall proscribed category thus declaration regarded independent significance failure sign precludes review validity procedure part cf staub city baxley supra question decision therefore whether allocation burden proof issue concerning freedom speech falls short requirements due process course within power state regulate procedures laws carried including burden producing evidence burden persuasion unless offends principle justice rooted traditions conscience people ranked fundamental snyder massachusetts course legislature may go good way raising presumptions changing burden proof limits within province legislature declare individual guilty presumptively guilty crime mcfarland american sugar refining legislature place upon defendants criminal cases burden going forward evidence validly command finding indictment mere proof identity accused create presumption existence facts essential guilt permissible tot course burden going forward evidence stages criminal trial may placed defendant state proved enough make defendant required repel proved excuse explanation least upon balancing convenience opportunities knowledge shifting burden found aid accuser without subjecting accused hardship oppression morrison california civil cases struck state statutes unfairly shifting burden proof western henderson cf mobile turnipseed true due process may always compel full formalities criminal prosecution criminal advocacy suppressed deterred clear state attempts must provide procedures amply adequate safeguard invasion speech constitution protects kingsley books brown supra course familiar practice administration tax program taxpayer carry burden introducing evidence rebut determination collector phillips dime trust brown helvering fairness placing burden proof taxpayer circumstances recognized hesitated declare summary procedure violation due process purported tax shown reality penalty crime lipke lederer cf helwig underlying rationale cases person suffer penalty crime entitled greater procedural safeguards amount tax liability issue similarly follow tax liability involved ordinary tax assessment procedures adequate applied penalize speech true present case appellees purport compute amount taxpayer liability accordance usual procedures fact undertaken determine whether certain speech falls within class constitutionally may curtailed cases decided abundantly demonstrated line speech unconditionally guaranteed speech may legitimately regulated suppressed punished finely drawn thomas collins cf yates separation legitimate illegitimate speech calls sensitive tools california supplied kinds litigation plain burden proof lies may decisive outcome cities service oil dunlap new york sampson channell always litigation margin error representing error factfinding parties must take account one party stake interest transcending value criminal defendant liberty margin error reduced process placing party burden producing sufficiency proof first instance persuading factfinder conclusion trial guilt beyond reasonable doubt due process commands man shall lose liberty unless government borne burden producing evidence convincing factfinder guilt tot supra transcendent value speech involved due process certainly requires circumstances case state bear burden persuasion show appellants engaged criminal speech cf kingsley books brown supra vice present procedure particular speech falls close line separating lawful unlawful possibility mistaken factfinding inherent litigation create danger legitimate utterance penalized man knows must bring forth proof persuade another lawfulness conduct necessarily must steer far wider unlawful zone state must bear burdens especially feared complexity proofs generality standards applied cf dennis supra provide shifting sands litigant must maintain position claimant whose declaration rejected possibly sustain burden proving negative complex factual elements practical operation therefore procedural device must necessarily produce result state command directly result deterrence speech constitution makes free apparent constitutional prohibition transgressed indirectly creation statutory presumption violated direct enactment power create presumptions means escape constitutional restrictions bailey alabama appellees controverting position rely cases sustained validity loyalty oaths required public employees garner board public works candidates public office gerende board supervisors officers labor unions american communications assn douds supra cases however attempt directly control speech rather protect evil shown grave interest clearly within sphere governmental concern purpose legislation sustained douds case found minimize danger political strikes disruptive interstate commerce discouraging labor unions electing communist party members union office recognized necessary effect legislation discourage exercise rights protected first amendment consequence said indirect congressional purpose achieve objective restraint speech method achieving end touched protected rights tangentially evil congress attempted strike case thought sufficiently grave justify limited infringement political rights similar considerations governed cases case concerned limited class persons aspiring public positions virtue evilly motivated create serious danger public safety principal aim statutes penalize political beliefs deny positions persons supposed dangerous position might misused detriment public present legislation however justification purports deal directly speech expression political ideas encouragement loyalty institutions doctrine state plainly promulgated intends foster cal state argues veterans class occupy position special trust influence community therefore veteran engages proscribed advocacy constitutes special danger state union official public employee may deprived position thereby removed place special danger state powerless erase service veteran rendered country though denied tax exemption remains veteran state consequently act veteran act citizen imposing penalties deter unlawful conduct moreover oaths required cases performed different function declaration issue earlier cases appears loyalty oath signed became conclusive evidence facts attested far right office concerned person took oath retained position oath part device shift officeholder burden proving right retain position signer course prosecuted perjury accordance strict procedural safeguards surrounding criminal prosecutions present case however clear declaration may accepted rejected basis incompetent information information step process throughout taxpayer must bear burden proof believing principles cases application hold constitutional right speak sought deterred state general taxing program due process demands speech unencumbered state comes forward sufficient proof justify inhibition state clearly compelling interest stake justify procedure must inevitably result suppressing protected speech accordingly though validity art xx state constitution conceded arguendo enforcement procedures place burdens proof persuasion taxpayer violation due process follows appellants required execute declaration condition obtaining tax exemption condition assessor proceeding determining whether entitled exemption since entire statutory procedure placing burden proof claimants violated requirements due process appellants obliged take first step procedure judgments reversed causes remanded proceedings inconsistent opinion reversed remanded mr chief justice took part consideration decision case footnotes section provides statement return document claimed exemption householder exemption property tax imposed state county city county city district political subdivision authority board bureau commission public agency state shall contain declaration person organization making statement return document advocate overthrow government state california force violence unlawful means advocate support foreign government event hostilities statement return document contain declaration person organization making statement return document shall receive exemption tax statement return document pertains person organization makes declaration knowing false guilty felony section shall construed effectuate purpose section article xx constitution contention raised complaint argued brief california rejected contention without merit cal appellants also argue provisions invalid invading liberty speech protected due process clause fourteenth amendment denying equal protection oath required exemptions householder exemptions violating supremacy clause legislation intrudes field exclusive federal control pennsylvania nelson disposition cases makes considerations questions unnecessary california construed provisions inapplicable mere belief oral argument counsel taxing authorities conceded provisions apply case advocacy mere abstract doctrine see yates appellants contend decision pennsylvania nelson state longer enforce criminal statutes aimed subversion need decide whether contention sound need consider whether follows california deny tax exemptions fact violation federal state sedition laws california held art xx state constitution effect nder tax laws state wholly apart section duty assessor ascertain facts reference taxability exemption taxation property within jurisdiction also duty property owner cooperate assessor assist ascertainment facts declarations oath cal events assessor satisfied investigations exemption allowed may assess property exempt contested compel determination facts suit recover tax paid protest case necessary claimant allege prove facts reference nature extent character property justify exemption compliance valid regulations presentation prosecution claim event duty assessor ascertain facts legal source available performing task engaged assembly facts serve guide arriving conclusion whether exemption allowed conclusion wise final determination claimant belongs class proscribed section article xx guilty activity denounced presumption innocence available criminal prosecutions case relieve prevent assessor making investigation enjoined upon law see exemptions improperly allowed administrative determination binding tax exemption claimant sufficient authorize tax property nonexempt place burden claimant test validity administrative determination action law cal suggested opinion california read holding filing whether oath true false conclusively establish taxpayer eligibility exemption california expressly duty assessor see exemptions allowed contrary law course includes contrary prohibitions provided section article xx cal mandatory prohibitory provision art xx applies tax exemption claimants cal indeed tax authorities california point signing declaration conclusive right tax exemption brief taxing authorities companion case first unitarian church county los angeles post section evidentiary provision purpose effect afford assessor information guide compliance enforcement constitution prohibition emphasis supplied also suggested construe california legislation contrary clearly expressed construction california thus avoid decision question procedural due process construction avoid decision constitutional questions rather create necessity decision broader constitutional question validity art xx fundamental objection suggestion course violence basic constitutional principle construction state laws exclusive responsibility state courts significantly new york statute upheld adler board education provided teachers dismissed security grounds hearing official pressing charges sustained burden proof fair preponderance evidence justice black justice douglas joins concurring california effect imposed tax belief expression view levy nature wholly place country far know thing never even attempted believe constitutes palpable violation first amendment course applicable particulars see staub city baxley poulos new hampshire everson board education thomas collins board education barnette douglas jeannette martin struthers murdock pennsylvania chaplinsky new hampshire bridges california cantwell connecticut schneider state lovell griffin de jonge oregon gitlow new york mere fact california attempts exact penalty individuals churches validity considered emphasizes dangerously far departed fundamental principles freedom declared first amendment never forget freedoms secured amendment speech press religion petition assembly absolutely indispensable preservation free society government based upon consent informed citizenry dedicated protection rights even despised minorities see american communications assn douds dissenting opinion dennis dissenting opinion case offers another example effort government country impose penalties disabilities everyone suspected communist ready times places swear loyalty state nation compare adler board education dissenting opinion wieman updegraff concurring opinion barsky board regents dissenting opinions government employees lawyers doctors teachers pharmacists veterinarians subway conductors industrial workers multitude others denied opportunity work trade profession reasons tax levied unless taxpayer makes oath future advocate certain things ohio without jobs denied unemployment insurance unless willing swear hold specific views congress even attempted deny public housing needy families unless first demonstrate loyalty merely random samples take time refer innumerable others oaths hunters fishermen wrestlers boxers junk dealers convinced whole business penalizing people views expressions concerning government hopelessly repugnant principles freedom upon nation founded helped make greatest world stated prior cases believe first amendment grants absolute right believe governmental system discuss governmental affairs argue desired changes existing order freedom dangerous bad tyrannical governments permit wrote adopted first amendment weighed dangers dangers censorship deliberately chose first amendment unequivocal command freedom assembly petition speech press shall abridged happen believe wise choice free way life enlists respect love nation imperiled mere talk carlson landon dissenting opinion loyalty oaths well contemporary security measures tend stifle forms unorthodox unpopular thinking expression kind thought expression played vital beneficial role history nation result stultifying conformity end may well turn destructive free society foreign agents ever hope course following last decade course strong free secure people frightened insecure intolerant certain loyalty never secured endless proliferation loyalty oaths loyalty must arise spontaneously hearts people love country respect government also adhere proposition first amendment provides kind security system preserve free government one leaves way wide open people favor discuss advocate incite causes doctrines however obnoxious antagonistic views may rest us yates separate opinion assumed however justice brennan purposes case california may tax expression certain views full agreement procedures provided determine whether petitioners engaged taxable advocacy violate requirements due process note opinion applies also first unitarian church county los angeles valley church county los angeles post justice douglas justice black agrees concurring substantially agree opinion state reasons fully explicitly state device loyalty oath places burden proving loyalty citizen procedural device goes grain constitutional system every man presumed innocent guilt established technique ancient one denounced early period history alexander hamilton writing name phocion said let supposed instead mode indictment trial jury legislature declare every citizen swear never adhered king great britain incur penalties treason laws prescribe direct infringement constitution substituting new arbitrary mode prosecution ancient highly esteemed one recognized laws constitution state mean trial jury works alexander hamilton fed ed hamilton called subversion one great principle social security wit every man shall presumed innocent proved guilty works alexander hamilton fed ed went say invert order things instead obliging state prove guilt order inflict penalty oblige citizen establish innocence avoid penalty excite scruples honest conscientious hold bribe perjury ibid aim apprehend lifted hand government procedure unconstitutional one conspires overthrow government commits crime make swear innocent avoid consequences law put burden proving innocence method square standards procedural due process opinion points cummings missouri wall denounced another expurgatory oath vices present one clauses question subvert presumptions innocence alter rules evidence heretofore universally recognized principles common law supposed fundamental unchangeable assume parties guilty call upon parties establish innocence declare innocence shown one way inquisition form expurgatory oath consciences parties ii murdock pennsylvania supra stated plainly community may suppress state tax dissemination views unpopular annoying distasteful government may impose tax upon expression ideas order discourage may achieve end reducing individual expresses views citizenship withholding tax benefits granted others government denies tax exemption citizen belief penalizes belief different form substance taxes knowledge notorious history world see grosjean american press deal type advocacy say least lies close constitutional danger zone yates advocacy way brigaded action always protected first amendment protection extend even ideas despise justice holmes wrote dissent gitlow new york long run beliefs expressed proletarian dictatorship destined accepted dominant forces community meaning free speech given chance way time government state federal become concerned citizen advocacy ideas beliefs move realm action california oath related unlawful action get tax exemption taxpayer must swear advocate overthrow government state california force violence unlawful means advocate support foreign government event hostilities construes opinion california applying test illegal advocacy sustained constitutional challenge dennis case held advocacy overthrow government force violence enough incitement action well clear present danger also essential ingredients yates supra makes clear still clear constitutional line advocacy abstract doctrine advocacy action california said sure oath question concerned kind advocacy nowhere says oath limited kind advocacy seemed think advocacy action said one may merely believe prohibited advocates subversive doctrines affected advocacy constitutes action instigation action mere belief opinion however california opinion may read judgments fall construction oath one prefer california obliterated line advocacy abstract doctrine advocacy action california oath limited judicial construction type advocacy condemned dennis still fall disagreement decision abated conspiracy overthrow government involved speech speech alone offense repeat thought speech go hand hand real freedom thought ideas must suppressed freedom mind unless ideas uttered know power enables government constitution become monitor thought statute become oath prescribed council charge southern district new york council authorized act october composed governor president senate chancellor judges senators assemblymen secretary state attorney general county judges council assume authority whenever enemy shall abandon dispossessed legislature convened laws council governed november february see barck new york city among powers council control elections election oath prescribed council read follows solemnly without mental reservation equivocation whatsoever swear declare call god witness people called quakers affirm renounce abjure allegiance king bear true faith allegiance state free independent state things best knowledge ability duty good faithful subject said state help god independent gazette council provided person presenting give vote shall suspected charged committed offences specified shall lawful inspectors superintendents case may inquire determine fact whereof person shall suspected wherewith shall charged cause disqualification oath one witnesses oath party suspected charged discretion fact shall judgement inspectors superintendents established shall lawful hereby required reject vote person election independent gazette loyalty oaths appeared early period suspected persons required take loyalty oath laws required lawyers see flick loyalism new york american revolution studies history economics public law columbia univ passim rev tax code see calif art xx cal cal justice clark dissenting decision turns construction california law regards filing california tax oath introductory conclusive nature hence oath filed may accepted rejected basis incompetent information information filing step process throughout taxpayer must bear burden proof california case least present one compels understanding california revenue taxation code neither appellant filed required oath procedural skeleton case enlightening anything opinion state indicates filing whether oath true false conclusively establish taxpayer eligibility exemption thus explaining effect california stated obvious purpose among others avoiding litigation legislature throughout years sought relieve assessor burden initiative public expense ascertaining facts reference tax exemption claimants addition means heretofore otherwise provided law legislature special reference implementation section article xx enacted section section provides direct time saving relatively inexpensive method ascertaining facts emphasis added cal hand thought california ambiguous matter well established duty construe state oath avoid conflict constitutional guarantees due process garner board public works gerende board supervisors elections two years ago construed filing affidavit required national labor relations act conclusive character holding criminal sanction provided section exclusive remedy filing false affidavit leedom international union mine mill smelter workers act bars issuance complaint conducting investigation upon application union unless prescribed affidavit filed officer union article xx california constitution expressly prohibits tax exemption person organization advocates violent overthrow either california governments advocates support foreign government event hostilities provides legislative implementation thereof california legislature required filing affidavit terms national labor relations act california tax code therefore establish identical procedures identity points inappropriateness construction even interpretation california law correct agree due process requires california bear burden proof circumstances case criminal proceeding neither fine imprisonment involved far art xx california constitution california tax code concerned appellants free speak wish advocate advocate violent forceful overthrow california government california take action tax provisions question refuse take action sense extending legislative largesse inherent granting tax exemption deduction view california exemption taxation exception unusual bounty gratuity part sovereign granted may withdrawn cal power sovereign attach conditions bounty firmly established due process clause cf ivanhoe irrigation district mccracken traditionally burden qualifying rests upon one seeking grace state majority suggests traditional procedures inadequate person suffer penalty crime california action declining extend grace state appellants proper sense regarded penalty case cited majority lipke lederer involves altogether different matter imposition special tax upon one engaged certain illegal conduct statute described levy tax penalty emphasis added majority however require california bear burden proof circumstances case transcendent value speech involved wholly novel doctrine unsupported precedent far see inapposite several decisions upholding application similar oaths municipal employees garner board public works public school teachers adler board education candidates public office gerende board supervisors labor union officials american communications assn douds see also davis beason voters territorial elections decisions virtue oath involved put burden individual come forward disavow activity involving transcendent value speech majority attempts distinguish basis involving greater state interest justification restricting speech also ground oaths involved conclusive nature first distinction however seems pertinent validity oath requirement first place burden proof requirement second distinction arguendo accept true point seems exceedingly flimsy since even oath conclusive nature forces applicant burden coming forward making requisite declaration far impact freedom speech concerned burden proving declarations true appears close de minimis majority assumes without deciding california may deny tax exemption proscribed class think perfectly clear state may since speech affected criminally punishable federal smith act california criminal syndicalism act cal california agreed interpretation criminal speech acts shall conformity decisions yates dennis whitney california interest state justifies restriction speech imposition criminal sanctions surely justifies far less severe measure denying tax exemption provided lesser sanction bears reasonable relation evil state aims cf american communications assn douds supra general aim constitutional legislative provisions question restrict advocacy violent forceful overthrow state national government particular aim avoid state subsidization advocacy refusing state bounty engaged latter denominated primary purpose california cal view reasonable relation evident face matter refusal taxing sovereign grace order avoid subsidizing encouraging activity contrary sovereign policy accepted practice parallel situation federal refusal regard necessary ordinary hence deductible federal income tax expenses deduction frustrate sharply defined state policies see tank truck rentals commissioner state requirement oath implementing denial exemption thought make inroad upon speech caused denial exemption even criminal punishment proscribed speech find california interest still sufficient justify state action restriction must considered context oath set appeal largesse state interest state pointed dual nature primary thrust summed understandable desire insure benefit tax exemption bite hand gives appellants raise issues security legislation pennsylvania nelson denial equal protection oath required types tax exemptions majority pass upon treat far say think neither merit substantially reasons stated opinion california interpretation correct assume california afford appellants another opportunity take oath time knowing filing conclusive effect reasons stated affirm judgment