Murdock v. Commonwealth of Pennsylvania
Encyclopedia
Murdock v. Pennsylvania, 319 U.S. 105
(1943), was a case in which the Supreme Court of the United States
held that an ordinance requiring solicitors to purchase a license was an unconstitutional tax on the Jehovah's Witnesses' right to freely exercise their religion.
had an ordinance that required solicitors to purchase a license from the borough. Murdock was one of Jehovah's Witness who asked for contributions in exchange for books and pamphlets. The city claimed that this meant that they were being sold and a license was required. At question was whether the licensing requirement constituted a tax on Murdock's religious exercise.
delivered the opinion of the Court. The court held that the ordinance was an unconstitutional tax on the Jehovah's Witnesses' right to freely exercise their religion.
The petitioners used the distribution of pamphlets and brochures as a form of missionary activity with an evangelical purpose. Not all behavior could be allowed by claiming that it was a religious activity. The only hold that spreading one's religious beliefs or preaching the Gospel through distribution of religious literature and through personal visitations is an age-old type of evangelism with as high a claim to constitutional protection as the more orthodox types. If the activity were done in order to raise money, it would be commercial and could be taxed. However, in this case, although donations were sought, the activity served a religious function. Religions are not entirely free from facing financial burdens from the government. It is one thing to impose a tax on the income or property of a preacher. It is quite another thing to exact a tax from him for the privilege of delivering a sermon. If the exercise can be taxed then the government is capable of making it prohibitively expensive and could only be done by the wealthy. The state claimed that this argument was unimportant because the tax was not expensive in practice. It is a license tax-a flat tax imposed on the exercise of a privilege granted by the Bill of Rights. A state may not impose a charge for the enjoyment of a right granted by the federal constitution. The fact that the ordinance was imposed indiscriminately does not save it from being unconstitutional.
This case also established the preferred position doctrine, which states that "[f]reedom of press, freedom of speech, [and] freedom of religion are in a preferred position," indicating that certain fundamental human rights have prerogative.
Murdock is a landmark decision which had the effect of allowing Jehovah's Witnesses and other religious groups who sold literature door-to-door to avoid paying licensing taxes to distribute their literature. The neutral imposition of the tax on solicitation performed by a religious group did not make it constitutionally acceptable. In addition, the Court drew a distinction between commercial activity and religious activity that involves the selling of religious literature.
, have emphasized that Murdock stands for the proposition that a license or occupation tax designed for commercial salesmen cannot be constitutionally imposed on religious missionaries whose principal work is preaching but sell religious items for small sums where the tax is far from a negligible burden and the activity is central the practice of religious faith. However, Murdock does not extend to stand for the broad proposition that a tax can never be imposed upon a missionary such that it necessarily restrains the free exercise of religion.
Case citation
Case citation is the system used in many countries to identify the decisions in past court cases, either in special series of books called reporters or law reports, or in a 'neutral' form which will identify a decision wherever it was reported...
(1943), was a case in which the Supreme Court of the United States
Supreme Court of the United States
The Supreme Court of the United States is the highest court in the United States. It has ultimate appellate jurisdiction over all state and federal courts, and original jurisdiction over a small range of cases...
held that an ordinance requiring solicitors to purchase a license was an unconstitutional tax on the Jehovah's Witnesses' right to freely exercise their religion.
Facts of the case
The borough of Jeannette, PennsylvaniaJeannette, Pennsylvania
Jeannette is a city in Westmoreland County, Pennsylvania, United States. The population was 10,788 at the 2000 census.-Geography:Jeannette is located at ....
had an ordinance that required solicitors to purchase a license from the borough. Murdock was one of Jehovah's Witness who asked for contributions in exchange for books and pamphlets. The city claimed that this meant that they were being sold and a license was required. At question was whether the licensing requirement constituted a tax on Murdock's religious exercise.
Decision of the Court
Justice William O. DouglasWilliam O. Douglas
William Orville Douglas was an Associate Justice of the United States Supreme Court. With a term lasting 36 years and 209 days, he is the longest-serving justice in the history of the Supreme Court...
delivered the opinion of the Court. The court held that the ordinance was an unconstitutional tax on the Jehovah's Witnesses' right to freely exercise their religion.
The petitioners used the distribution of pamphlets and brochures as a form of missionary activity with an evangelical purpose. Not all behavior could be allowed by claiming that it was a religious activity. The only hold that spreading one's religious beliefs or preaching the Gospel through distribution of religious literature and through personal visitations is an age-old type of evangelism with as high a claim to constitutional protection as the more orthodox types. If the activity were done in order to raise money, it would be commercial and could be taxed. However, in this case, although donations were sought, the activity served a religious function. Religions are not entirely free from facing financial burdens from the government. It is one thing to impose a tax on the income or property of a preacher. It is quite another thing to exact a tax from him for the privilege of delivering a sermon. If the exercise can be taxed then the government is capable of making it prohibitively expensive and could only be done by the wealthy. The state claimed that this argument was unimportant because the tax was not expensive in practice. It is a license tax-a flat tax imposed on the exercise of a privilege granted by the Bill of Rights. A state may not impose a charge for the enjoyment of a right granted by the federal constitution. The fact that the ordinance was imposed indiscriminately does not save it from being unconstitutional.
This case also established the preferred position doctrine, which states that "[f]reedom of press, freedom of speech, [and] freedom of religion are in a preferred position," indicating that certain fundamental human rights have prerogative.
Significance and critical response
Although it is not technically correct to say that this decision reversed Jones v. Opelika (1942), because the Court vacated Jones in a per curiam decision handed down the same day; in fact, that was the effect of this decision.Murdock is a landmark decision which had the effect of allowing Jehovah's Witnesses and other religious groups who sold literature door-to-door to avoid paying licensing taxes to distribute their literature. The neutral imposition of the tax on solicitation performed by a religious group did not make it constitutionally acceptable. In addition, the Court drew a distinction between commercial activity and religious activity that involves the selling of religious literature.
Subsequent history
Subsequent cases such as Texas Monthly, Inc. v. BullockTexas Monthly, Inc. v. Bullock
Texas Monthly v. Bullock was brought before the United States Supreme Court in November 1988. It was to test the legality of a Texas Statute that exempted religious publications from paying state sales tax. The Court in an opinion written by Justice Brennan overturned the appellate courts decision...
, have emphasized that Murdock stands for the proposition that a license or occupation tax designed for commercial salesmen cannot be constitutionally imposed on religious missionaries whose principal work is preaching but sell religious items for small sums where the tax is far from a negligible burden and the activity is central the practice of religious faith. However, Murdock does not extend to stand for the broad proposition that a tax can never be imposed upon a missionary such that it necessarily restrains the free exercise of religion.