w:Supreme Court of the United States

“ It is not the power to tax interstate commerce which is interdicted but the exercise of that power by an unauthorized sovereign, the individual state. Although the fostering of commerce was one of the chief purposes for organizing the present Government, that commerce may be burdened with a tax by the United States. ”

“ The states placed restraints upon themselves in their own constitutions in order to protect their people in the exercise of the freedoms of speech and of religion. [13] Pennsylvania may be taken as a fair example. Its constitution reads: 'All men have a natural and indefeasible right to worship Almighty God according to the dictates of their own consciences; no man can of right be compelled to attend, erect or support any place of worship, or to maintain any ministry against his consent ”

“ The opinion of the Court in the Jeannette cases emphasizes for the first time the argument that the sale of books and pamphlets is in itself a religious practice. The Court says the witnesses 'spread their interpretations of the Bible and their religious beliefs largely through the hand distribution of literature by full or part time workers,' 'The hand distribution of religious tracts is an age-old form of missionary evangelism-as old as the history of printing presses.' 'It is more than preaching; it is more than distribution of religious literature. ”

“ He said that he apprehended the meaning of the words on religion to be that Congress should not establish a religion and enforce the legal observation of it by law, nor compel men to worship God in any manner contrary to their conscience. ”

“ Is there anything in the decisions of this Court which indicates that church or press is free from the financial burdens of government? We find nothing. Religious societies depend for their exemptions from taxation upon state constitutions or general statutes, not upon the Federal Constitution. ”

“ No evidence is offered to show the amount is oppressive. An unequal tax, levied on the activities of distributors of informatory publications, would be a phase of discrimination against the freedom of speech, press or religion. Nor do we deal with discrimination against the petitioners, as individuals or as members of the group, calling themselves Johovah's witnesses. There is no contention in any of these cases that such discrimination is practiced in the application of the ordinances. ”

“ The distributors of religious literature, possibly of all informatory publications, become today privileged to carry on their occupations without contributing their share to the support of the government which provides the opportunity for the exercise of their liberties. ”

“ Freed from that controlling precedent, we can restore to their high, constitutional position the liberties of itinerant evangelists who disseminate their religious beliefs and the tenets of their faith through distribution of literature.' The record shows that books entitled 'Creation' and 'Salvation', as well as Bibles, were offered for sale. ”

“ I, Sec. 3.
'No person who acknowledges the being of a God, and a future state of rewards and punishments shall, on account of his religious sentiments, be disqualified to hold any office or place of trust or profit under this Commonwealth.' Id., Art. ”

“ In ratifying the Constitution the following declarations were made: New Hampshire, p. 326, 'XI. Congress shall make no laws touching religion, or to infringe the rights of conscience.' Virginia, p. 327, '* * * no right, of any denomination, can be cancelled, abridged, restrained, or modified, by the Congress, by the Senate or House of Representatives, acting in any capacity, by the President, or any department or officer of the United States, except in those instances in which power is given by the Constitution for those purposes ”