William J. Brennan, Jr.

“ The Los Angeles assessor denied the exemptions because each petitioner refused to subscribe, and struck from the prescribed application form, the oath that they did not advocate the overthrow of the Government of the United States and of the State of California by force or violence or other unlawful means nor advocate the support of a foreign government against the United States in the event of hostilities. Each petitioner sued in the Superior Court in and for the County of Los Angeles to recover taxes paid under protest and for declaratory relief. ”

“ City and County of San Francisco, 357 U.S. 513, 78 S.Ct. 1332. The petitioners claimed the property-tax exemption provided by Art. XIII, § 1 1/2, of the California Constitution for real property and buildings used solely and exclusively for religious worship. ”