Watchtower Bible & Tract Soc., Inc. v. Los Angeles County

This is an appeal from a judgment of the district court denying declaratory relief and recovery of personal property taxes in the amount of $292.85 imposed on appellant by appellees and paid by it under protest. The declaratory relief sought is a judgment that the tax statutes are unconstitutional on the ground that, as construed and applied, the statutes infringe upon the freedom of religion and freedom of the press guaranteed by the First and Fourteenth Amendments to the Constitution.

The. complaint alleges that appellant is a New York corporation used exclusively by Jehovah’s Witnesses, a religi-. ous organization, in. spreading its religious doctrines. The ¡Corporation maintains a warehouse in the City of Lynwood, .County of Los Angeles, which it Uses as a storage place for religious books, pamphlets, etc., dealing with the religious doctrines of Jehovah’s Witnesses. From this warehouse it distributes literature to its evangelists, missionaries 'and ministers. This literature was assessed as personal property subject to the California personal property tax.

We think the complaint presents , facts upon/which the. appellant corporation is entitled to invoke the jurisdiction of…