330 U.S. 1 (1947), argued 20 Nov. 1946, decided 10 Feb. 1947 by vote of 5 to 4; black for the Court, Jackson, Frankfurter, Rutledge, and Burton in dissent. Everson involved a New Jersey statute that authorized boards of education to reimburse parents, including those whose children went to Catholic parochial schools, for the cost of bus transportation to and from school. To Arch Everson, a local resident and taxpayer, this practice violated the
At first reading it would seem that all the Court's members agreed with Everson. Justice Hugo Black, speaking for the Court, concluded that with the period of early settlers, the American people believed that individual religious liberty could be best achieved by a government that was stripped of all power to tax, to support, or otherwise to assist any or all religions. In 1785–1786 Thomas Jefferson and James Madison led a successful fight against a tax to support Virginia's established church. A major part of the fight was the latter's great “Memorial and Remonstrance.” In it, Madison argued that a true religion did not need the support of law; that no person, either believer or nonbeliever, should be taxed to support a religious institution of any kind; that the best interest of a society required that the minds of men always be wholly free; and that cruel persecutions were the inevitable result of government‐established religions. The “Memorial” led to the rejection of the tax measure and to the enactment of Jefferson's famous Virginia Bill for Religious Liberty.
At this point it would seem that Justice Black had made an incontrovertible case for a judgment of unconstitutionality. But for him, and four others, the net result was just the opposite. We must not, he said, strike down New Jersey's statute because it reaches the verge of its power or deprives its citizens of benefits because of their religion. The First Amendment requires the state to be neutral in its relation with groups of religious and nonbelievers, it does not require the state to be their adversary. State power is no more to be used to handicap than to favor religions. The state contributes no money to the parochial schools. It does not support them. Its legislation, as applied, does no more than provide a general program to help parents get their children, regardless of their religion, safely and expeditiously to and from accredited schools. New Jersey has not in the slightest breached a wall between church and state. Its statute is therefore constitutional.
While a minority of the Court—Justices Wiley Rutledge, Felix Frankfurter, Robert H. Jackson and Harold Burton—agreed with the basic premise expressed by Justice Black, they disagreed with the idea that it was not to be applied in Everson.
Everson remains good law. More important, however, the case held that the religion clauses of the First Amendment are made applicable to the states by the Fourteenth Amendment, and it set out a standard by which the religion clauses were to be interpreted. The heart and soul of the Everson opinion, which has been and still is invoked in full or part is that neither the state nor federal government can set up a religion.
— Leo Pfeffer




