Murdock v. Pennsylvania (1940)

Docket
480
Decided
1940-1955-

Summary

Question: Is it unconstitutional for a state to tax people selling religious merchandise? Conclusion: In a 5-4 decision, the Court held the ordinance was unconstitutional. Writing for the majority, Justice William O. Douglas equated the power to impose a tax on First Amendment freedoms, such as the free exercise of religion, with the power of censorship. The tax did not just apply to the sale of books or religious pamphlets, but also to door-to-door preaching done in connection with solicitation of funds necessary for a religious sect to sustain itself. According to the Court, the requirement that individuals pay a fee in order to exercise their freedoms will inevitably lead to their suppression. Thus, the Court declared the license tax unconstitutional as applied to religious activities. Justices Frankfurter, Jackson, Reed, and Roberts dissented.

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