opinion: FIRST UNITARIAN CHURCH OF LOS ANGELES v. COUNTY OF LOS ANGELES et al.
  No. 382.
  Argued April 8, 1958.
  Decided June 30, 1958.
  A. L. Wirin argued the causes for petitioners. With him on the brief were Fred Okrand, Robert L. Brock and George T. Altman.
  Gordon Boiler argued the causes for respondents. With him on the brief was Harold W. Kennedy.
  Briefs of amici curiae urging reversal were filed by Harold Evans and Allen 8. Olmsted, 2nd, for the Philadelphia Yearly Meeting of the Religious Society of Friends, and Claude C. Smith for the American Friends Service Committee, Inc., in No. 385, Kenneth W. Greena-walt for the American Civil Liberties Union, and Stanley A. Weigel and Frank B. Frederick for the First Methodist Church of San Leandro and the First Unitarian Church of Berkeley in Nos. 382 and 385.
  Together with No. 385, Valley Unitarian-Universalist Church, Inc., v. County of Los Angeles et al., also on certiorari to the same Court.
  Mr. Justice Brennan
  delivered the opinion of the Court.
  These are companion cases to Speiser v. Randall and Prince v. City and County of San Francisco, ante, p. 513. The petitioners claimed the property-tax exemption provided by Art. XIII, § 1%, of the California Constitution for real property and buildings used solely and exclusively for religious worship. 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. Both contended that the exaction of the oath pursuant to § 19 of Art. XX of the State Constitution and § 32 of the California Revenue and Taxation Code was forbidden by the Federal Constitution. The court upheld the validity of the provisions in the action brought by petitioner First Unitarian Church of Los Angeles, and the Supreme Court of California affirmed. 48 Cal. 2d 419, 311 P. 2d 508. We granted certiorari. 355 U. S. 853. The Superior Court in the action brought by petitioner Valley Unitarian-Universalist Church, Inc., upheld the validity of the provisions under the Federal Constitution but held that § 32 of the Revenue and Taxation Code violated the California Constitution because it excluded or exempted householders from the requirement. The Supreme Court of California reversed, 48 Cal. 2d 899, 311 P. 2d 540, and we granted certiorari, 355 U. S. 854.
  In addition to the contentions advanced by the appellants in Speiser v. Randall, the petitioners argue that the provisions are invalid under the Fourteenth Amendment as abridgments of religious freedom and as violations of the principle of separation of church and state. Our disposition of the cases, however, makes consideration of these questions unnecessary. For the reasons expressed in Speiser v. Randall, we hold that the enforcement of § 19 of Art. XX of the State Constitution through procedures which place the burdens of proof and persuasion on the taxpayer is a violation of due process.
  The judgments are reversed and the causes remanded for proceedings not inconsistent with this opinion.
  Reversed and remanded.
  Mr. Justice Burton concurs in the result.
  The Chief Justice took no part in the consideration or decision of this case.
  [For concurring opinion of Mr. Justice Black, joined by Mr. Justice Douglas, see ante, p. 529.]
choices: First Amendment, miscellaneous (cf. comity: First Amendment) commercial speech, excluding attorneys libel, defamation: defamation of public officials and public and private persons libel, privacy: true and false light invasions of privacy legislative investigations: concerning internal security only federal or state internal security legislation: Smith, Internal Security, and related federal statutes loyalty oath or non-Communist affidavit (other than bar applicants, government employees, political party, or teacher) loyalty oath: bar applicants (cf. admission to bar, state or federal or U.S. Supreme Court) loyalty oath: government employees loyalty oath: political party loyalty oath: teachers security risks: denial of benefits or dismissal of employees for reasons other than failure to meet loyalty oath requirements conscientious objectors (cf. military draftee or military active duty) to military service campaign spending (cf. governmental corruption): protest demonstrations (other than as pertains to sit-in demonstrations): demonstrations and other forms of protest based on First Amendment guarantees free exercise of religion establishment of religion (other than as pertains to parochiaid:) parochiaid: government aid to religious schools, or religious requirements in public schools obscenity, state (cf. comity: privacy): including the regulation of sexually explicit material under the 21st Amendment obscenity, federal